Özet:

It is not enough to meet the public needs with public spending alone. It is also necessary to evaluate whether the expenditure and specific results are achieved in accordance with the priorities and objectives established. This assessment is expressed by the concept of action. The concept first used in the private sector, then adapted to the public financial management, has gained importance in terms of the use of resources in the public sector. This study is based on the classification of services and is aimed at evaluating whether the resources dedicated to education services in Turkey improve the quality of education in the country through the PISA reports that are valid on the international level. The PISA (International Student Assessment Program) research measures the skills of students to use the information they acquire in the school in their daily life and compares the country’s state of success in the fields of science literature, reading skills and mathematics. PISA research has been conducted in Turkey since 2003. However, in the framework of the study, the report published in 2006 and after it is discussed in terms of compliance with the analytical budget classification. In this process, the education expenditure increased, but according to the information contained in the PISA reports, it is clear that the quality of education cannot be improved in the same direction and that a waveful journey is followed.

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