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  Citation Number 5
 Views 16
KAMU MALİ YÖNETİMİNDE BÜTÇE SAYDAMLIĞI VE YOLSUZLUK İLİŞKİSİ: AÇIK BÜTÇE ENDEKSİ VE YOLSUZLUK ALGILAMA ENDEKSİ ÜZERİNDEN BİR ANALİZ
2020
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Sayıştay Dergisi
Author:  
Abstract:

Modern kamu yönetimi uygulamaları, vatandaşların kamusal karar ve uygulamalar konusunda bilgilendirilmesini gerektirmektedir. Kamu politikalarının program ve faaliyetlere dönüştüğü bütçeler konusundaki saydamlık ihtiyacı da bu genel gerekliliğin bir parçasıdır. Bütçe saydamlığıyla vatandaşa kamusal mal ve hizmet üretim alanları gösterilmekte; karar, uygulama ve sonuçlar, vatandaşlar tarafından gözlemlenebilmektedir. Yolsuzluklar ise kapalı kapılar ardında, gizli ilişkiler sonucu meydana gelmekte ve saydamlık uygulamalarının yolsuzlukları azaltacağı düşünülmektedir. Bu çalışma, bütçe saydamlığı ile yolsuzluk arasındaki ilişkiyi, istatistiksel analiz ile göstermeyi amaçlamaktadır. Bulgular, bütçe saydamlığı ve yolsuzluklar arasında güçlü bir ilişki olduğunu, incelenen üç farklı dönemde de bu ilişkinin istikrarlı şekilde devam ettiğini göstermiştir

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Public financial management budget countability and unfairness: an analysis of the open budget index and unfairness calculation index
2020
Journal:  
Sayıştay Dergisi
Author:  
Abstract:

Modern public administration practices require citizens to be informed about public decisions and practices. The need to be aware of the budgets in which public policies are transformed into programs and activities is also part of this general need. With budget countlessness, public goods and services are shown to the citizens; decisions, implementations and results can be observed by citizens. Corruption occurs behind closed doors, as a result of secret relationships, and it is believed that charity practices will reduce corruption. This study aims to demonstrate the relationship between budget scrutiny and corruption through statistical analysis. The findings have shown that there is a strong relationship between budget scrutiny and corruption, and that this relationship continues stable during the three different periods of study.

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The Relationship Between Budget Transparency and Corruption In Public Financial Management: An Analysis Based On The Open Budget Index and Corruption Perception Index
2020
Journal:  
Sayıştay Dergisi
Author:  
Abstract:

Modern public administration practices require citizens to be informed of public decisions and practices. The need for transparency regarding budgets in which public policies are transformed into programs and activities is also part of this general requirement. Through budget transparency, public goods and services production areas can be demonstrated to the citizens, and decisions, practices and results can be observed by them. Corruption occurs as a result of hidden relationships behind closed doors, and transparency practices are thought to reduce corruption. This study aims to present the relationship between budget transparency and corruption by statistical analysis. Findings reveal that there is a strong relationship between budget transparency and corruption, and this relationship has been stable in three different periods examined.

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Sayıştay Dergisi

Field :   Sosyal, Beşeri ve İdari Bilimler

Journal Type :   Ulusal

Metrics
Article : 477
Cite : 5.199
2023 Impact : 0.349
Sayıştay Dergisi