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 (ESCI) identifier

  • Publication Type: Article / Article
  • Volume: Issue: 162
  • Publication Date: 2012
  • Journal Name: MALIYE DERGISI
  • Journal Indexes: Emerging Sources Citation Index (ESCI), TR DİZİN (ULAKBİM)
  • Page Numbers: pp.51-72
  • Eskisehir Osmangazi University Affiliated: Yes


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.