Akademik Veri Yönetim Sistemi
5. INTERNATIONAL CONGRESS ON POLITICAL, ECONOMIC AND SOCIAL STUDIES, Niğde, Türkiye, 26 - 29 Ekim 2018, ss.25
The new public management approach requires that performance be assessed and presented to the public as a performance report in order to meet the requirements of accountability for the use of public resources. In this study, performance-based budgeting system elements included in the mechanism of accountability in public financial management were evaluated. Public administrations are obliged to prepare an activity report within the framework of accountability in accordance with Law no. 5018. Activity reports are accepted as the basic accountability tool for public administrations according to Law No. 5018. In view of the results of the activities of the public administrations, the main elements of the performance-based budgeting system should be assessed in order to be able to assess the performance / failure of the public administrations, together with the activity reports as a basic accountability tool. It has been excepted that the basic elements of the performance-based budgeting system (strategic plan, performance program, activity reports and performance audit) contribute to the development of accountability in public financial management by providing evaluation and reporting of public administrations’ performance.