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Performance-Based Budgeting and Performance Auditing in Turkish Public Finance

Performance-Based Budgeting and Performance Auditing in Turkish Public Finance

Murat Aydın
Copyright: © 2019 |Pages: 14
ISBN13: 9781522589709|ISBN10: 1522589708|ISBN13 Softcover: 9781522594246|EISBN13: 9781522589716
DOI: 10.4018/978-1-5225-8970-9.ch012
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MLA

Aydın, Murat. "Performance-Based Budgeting and Performance Auditing in Turkish Public Finance." Ethical and Sustainable Supply Chain Management in a Global Context, edited by Ulas Akkucuk, IGI Global, 2019, pp. 185-198. https://doi.org/10.4018/978-1-5225-8970-9.ch012

APA

Aydın, M. (2019). Performance-Based Budgeting and Performance Auditing in Turkish Public Finance. In U. Akkucuk (Ed.), Ethical and Sustainable Supply Chain Management in a Global Context (pp. 185-198). IGI Global. https://doi.org/10.4018/978-1-5225-8970-9.ch012

Chicago

Aydın, Murat. "Performance-Based Budgeting and Performance Auditing in Turkish Public Finance." In Ethical and Sustainable Supply Chain Management in a Global Context, edited by Ulas Akkucuk, 185-198. Hershey, PA: IGI Global, 2019. https://doi.org/10.4018/978-1-5225-8970-9.ch012

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Abstract

In order to use public resources effectively, budgeting and audit processes should be compatible. There is a performance term in base of this harmony. Public Financial Management and Control Law No. 5108 has brought performance-based budgeting and performance audit institutions to Turkish public finance. According to this law, public administrations should prepare performance-based budgeting with respect to strategic plans. On the other hand, a performance audit, which is a kind of internal audit should be performed according to predetermined performance indicators. This process is called performance management in the literature. This study is a literature review which examine topic of performance-based budgeting and performance audit. Some terms have been researched that are thought to be important in the legislation. One hundred seventeen national and international abstracts have been read and full texts of twenty studies directly related to the subject have been analyzed according to the 4N1K literature screening method.

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