Performance-Based Budgeting on Strategic Planning: The Case Study in Turkish Higher Education System

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Published Mar 22, 2017
DOI https://doi.org/10.18844/gjhss.v3i3.1568

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Gonca Gungor Goksu Mehmet Emin Altundemir

Abstract

Many important changes such as institutional autonomy, performance highlighting, a high level of responsibility or quality assurance etc. have occurred since the implementation of new public management in corporate governance area around the World. So notion of performance has become significant in public sector, and performance success levels of public institutions and corporations have started to play important roles while allocating treasure grants to them. Thus Performance-based budgeting method is preferred in many developed and developing countries. To ensure compliance with global changes, Performance-based Budgeting Based on Strategic Planning has been applied to Turkish public institutions and corporations since the adoption of Public Financial Management and Control Act No. 5018. Performance tables with indicators, strategic plans or activity reports have become to be taken into consideration while providing treasury grants to Turkish public institutions and corporations. In the context of higher education, similar implementation is valid, and performance goal tables, strategic plans or activity reports etc. are prepared regularly every year by higher education institutions. However, there are serious problems in Turkish higher education system, when it is compared to higher education systems in developed countries. This study reviews the literature comprehensively. This paper presents an overview of the current state of performance-based budgeting in Turkish higher education system and emphasizes its deficiencies. Accordingly, the aim of this study is to examine Performance-based Budgeting Based on Strategic Planning in Turkish higher education system, and to perform a comprehensive analysis.
Keywords: performance-based budgeting; strategic planning; performance indicators; higher education;

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Vol 3 No 3 (2017): Selected Papers of 5th Cyprus International Conference on Educational Research (CYICER-2016)
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