Performance based program budget implementation in Turkey; Gazi and Muş Alparslan universities sports sciences faculty document analysis and practitioner opinions in universities

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.