Turkish Public Institutions Perceiving of the Performance Based Budgeting Implementation and Determination of the Issue Areas: The Example of Eskisehir Province

Bilge S., Demirtas S.

MALIYE DERGISI, no.162, pp.51-72, 2012 (Journal Indexed in ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 162
  • Publication Date: 2012
  • Title of Journal : MALIYE DERGISI
  • Page Numbers: pp.51-72


In line with the worldwide developments in public financial management, Law on Public Financial Management and Control numbered 5018 is adopted in Turkey on the date of December 10, 2003. The scope of this law enabled migration to performance based budgeting with an objective of accountability in public financial management, fiscal transparency, and financial discipline.