Review and evaluation of the accountability in turkish public expenditure management

Public expenditure management (PEM) is a new budgeting approach that tends to promote the achievement of three outcomes, namely, aggregate fiscal discipline, allocative efficiency, and operational efficiency. This approach covers a broad range of institutional arrangements to achieve desired budgetary outcomes. On the other hand, PEM, a balance is struck between the autonomy/flexibility that must necessarily be given to line agencies for them to produce the outputs needed to achieve the desired outcomes and the corresponding accountability of the agencies for producing those outputs.In this study the concept of accountability has been studied in the frame of PEM. This thesis examines Turkish case of accountability that has been implemented in many countries, such as England, Ireland, New Zealand, Sweden and Canada. The system called accountability in Turkey that has been introduced by law no.5018 on Public Financial Management and Control, has not sufficient technical capacity and that it has been adopted unless there is sufficient conditions for successful accountability system are some of the main findings of this study. Finally the thesis comprises some recommendations that would enhance the quality of accountability system in Turkey.