Assessment of the regulatory and supervisory agency of Turkey account disclosure obligations

Accountability and transparency in public administration are among the most important issues of recent years. In this context, significant steps have been taken with "Right to Information Law", which entered into force in 2004 and "Law on Public Financial Management and Control", which entered into force in 2006. In addition, the "Public Procurement Law, the Law on the Ethics Committee of Public Officials, the Law on the Right to Information and the Law on the Ombudsman Institution" are among the other important legal regulations. However, the extent to which these regulations are applied in practice is a controversial issue. In this study, the regulatory and supervisory institutions that control the free market constituted the focus of the study. It is of utmost importance that these institutions display transparent and accountable management, which are autonomous and certainly among the most important institutions in Turkey. In the study, the criteria of administrative, financial, political and public accountability were determined and institutions were evaluated through web sites and subjected to a scoring. According to the proposed scoring system, a general accountability score was calculated for the institutions and the most accountable institution was determined as Radio and Television Authority. The lowest score was observed by Nuclear Regulatory Authority. RTA and Energy Market Regulation Authority was determined as the most accountable institution in the administrative sense. The institution with the lowest score was the NRA. In terms of financial accountability, Public Oversight Authority was the best institution while the NRA and Personel Data Protection Authority was the lowest. In terms of public accountability, Information Technology Authority and RTA has the highest score and NRA has the lowest score. "Final account" title was not found on the website of any institution which is the only criteria determined in terms of political accountability.