The role of budget systems in budget management and assessment in terms of Turkey

Good management of the preparation and implementation process of the budget document is important in terms of budget principles and functions. The idea of managing the budget well has made the "budget management concept" important. However, this concept has not taken many places in the literature. Close to this notion, the concept of "public expenditure management" has been used. The concept is a notion that also includes the concept of public expenditure management. In this study, the role of the budget system in budget management has been evaluated in terms of Turkey. The subject required the examination of two important sub-topics to be evaluated. Firstly, by defining the concept of budget management, what to be understood with budget management is explained. Secondly, improvements in budget systems have been explained from past to present. Thus, to understand what effect has emerged between budget management and budget systems, it is aimed to contribute to the third part of the thesis. The third part of the thesis began to demonstrate the improvements in the budget system and the form of budget documents in Turkey. In the sequel, budget management was tackled and evaluated together with budget systems. While making the evaluation, the traditional method and modern budget systems used from the past to the present were discussed separately. The traditional budget method was used until 1973 in Turkey. After this date, the program budget has been passed from modern systems. The third part of the thesis aims to reveal positive or negative changes in budget management when budget systems change. As a result, budget systems are tools developed to improve budget management. The assessment made in terms of Turkey, although budgetary systems have been changed in budget management, it has not been achieved sufficient effectiveness, especially until today. Keywords: Budget Management, Budget Systems, Turkish Budget System