Türkiye'de performans esaslı program bütçe uygulaması; Gazi ve Muş Alparslan üniversiteleri spor bilimleri fakültesi doküman analizi ve üniversitelerde uygulayıcı görüşleri
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Date
2024
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Siirt Üniversitesi
Access Rights
info:eu-repo/semantics/openAccess
Abstract
Bu çalışma, Türkiye'de 2006 yılında yürürlüğe giren performans esaslı bütçeleme (PEB) uygulamasının ardından, 2021 yılında yürürlüğe giren performans esaslı program bütçe (PEPB) sisteminin etki ve sonuçları üzerinedir. Performans esaslı bütçeleme sistemine program bütçe (PB) sisteminin eklemlenmesi ile birlikte uygulamaya konulan performans esaslı program bütçe (PEPB) sisteminin etki ve sonuçları, PEPB sisteminin uygulamaya konulma gayesi, bu sistemden beklenen avantajlar ve dezavantajları araştırılmıştır. Bu çerçevede tezde birincil ve ikincil kaynaklardan yararlanılmıştır. İkincil kaynaklar olarak literatür ve doğruluğu teyit edilmiş kurumsal web sayfalarının verilerinden yararlanılmıştır. Birincil kaynak olarak Gazi ve Muş Alparslan Üniversiteleri Spor Bilimleri fakültelerinin stratejik plan, performans programı, kalite raporları ve kurumların web sayfalarından bu yöndeki doküman ve verilerden yararlanılmıştır. Ayrıca PEPB ve stratejik planlama sürecine yönelik üniversitelerde bu alanda çalışan uygulayıcılarla görüşmeler yapılmış, nitel araştırma yöntemi ile elde edilen veriler analiz edilmiştir. Yapılan analizler sonucunda PEPB uygulamasının memnuniyet oranının yüksek olduğu bulgusuna ulaşılmıştır. Bununla stratejik planlama sürecinin uygulama sürecine yönelik memnuniyetsizlik oranının daha yüksek olduğu bulgusuna ulaşılmıştır. Amaç 2021 yılında uygulamaya konulan PEPB'in uygulanabilirliği açısından uygulayıcılardan ve örnek belgelerden elde edilen veriler sonucunda literatüre makul derecede katkıda bulunmak ve gerekli görülen hususlarda önerilerde bulunmaktır.
This study examines the impact and outcomes of the performance-based program budgeting (PEPB) system, which came into effect in 2021 after performance-based budgeting (PEB) came into effect in Turkey in 2006. The effects and results of the performance-based program budgeting (PEPB) system, which was introduced with the addition of the program budget (PB) system to the performance-based budgeting system, the purpose of the introduction of the PEPB system and the advantages and disadvantages expected from this system were examined. In this context, primary and secondary sources were used in the work. The secondary sources were literature and data from institutional websites that were confirmed to be accurate. Strategic plans, performance programs, quality reports of Gazi College and Muş Alparslan College Sports Science Faculties and related documents and data from institutional websites were used as primary sources. In addition, interviews were conducted with practitioners working in this field at the universities about the PEPB and the strategic planning process and the data obtained with the qualitative research method were analyzed. As a result of the analyzes, it was found that satisfaction with the PEPB application is high. At the same time, dissatisfaction with the implementation process of the strategic planning process was found to be higher. The aim is to make an appropriate contribution to the literature on the applicability of the PEPB in 2021 with the data obtained from the implementers and the sample documents and to make suggestions on the points considered necessary.
This study examines the impact and outcomes of the performance-based program budgeting (PEPB) system, which came into effect in 2021 after performance-based budgeting (PEB) came into effect in Turkey in 2006. The effects and results of the performance-based program budgeting (PEPB) system, which was introduced with the addition of the program budget (PB) system to the performance-based budgeting system, the purpose of the introduction of the PEPB system and the advantages and disadvantages expected from this system were examined. In this context, primary and secondary sources were used in the work. The secondary sources were literature and data from institutional websites that were confirmed to be accurate. Strategic plans, performance programs, quality reports of Gazi College and Muş Alparslan College Sports Science Faculties and related documents and data from institutional websites were used as primary sources. In addition, interviews were conducted with practitioners working in this field at the universities about the PEPB and the strategic planning process and the data obtained with the qualitative research method were analyzed. As a result of the analyzes, it was found that satisfaction with the PEPB application is high. At the same time, dissatisfaction with the implementation process of the strategic planning process was found to be higher. The aim is to make an appropriate contribution to the literature on the applicability of the PEPB in 2021 with the data obtained from the implementers and the sample documents and to make suggestions on the points considered necessary.
Description
Sosyal Bilimler Enstitüsü, Maliye Ana Bilim Dalı, Maliye Bilim Dalı
Keywords
Maliye, Finance
