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

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.

Development Model for Program-Target Budgeting in Constituent Entities of the Russian Federation

“…Nowadays, many changes have been implemented because adapting new public management and financial methods to public institutions and organizations are differed. Especially a new trend which supports improving performance has been a matter of public administration, so performance indicators, performance agreements and strategic plans have been preferred in the public sector context in different countries [1].…”

Orçamento e indicadores de desempenho em uma instituição federal de educação

“…No que tange à gestão do ensino superior, a NPM traz consigo mudanças significativas, como a autonomia institucional, a atenção para o desempenho e para a qualidade dos serviços, alinhamento com a estratégia institucional e o aumento da responsabilização e accountability (Altundemir & Goksu, 2017). Na intenção de dar suporte ao debate inserido neste trabalho, destacamse alguns pontos acerca da NPM no cenário brasileiro.…”

“…Nos últimos anos, os estudos acerca da temática orçamentária das Instituições de Ensino Superior (IES) vêm ganhando relevância (Agasisti & Johnes, 2015;Altundemir & Goksu, 2017;Bonacin & Bonacin, 2012;Dougherty & Natow, 2019;Kenno e Sainty, 2017;Kenno, Lau, Sainty & Boles, 2021;Lu et al, 2015;Pires et al, 2010;Rigby, Kobussen, Kalagnanam & Cannon, 2020). Dougherty e Natow (2019) concordam que o modelo de distribuição orçamentária deve conter critérios de desempenho e eficiência a fim de tornar a distribuição de recursos adequada à realidade da instituição, além de promover a busca por mais qualidade e corroborar o movimento da New Public Management (NPM).…”

Program-Targeted Budgeting In Constituent Entities Of The Russian Federation: Implementation Algorithm

“…Dyrina and Bannova (2015), Altundemir and Gonca (2016) note that more efficient use of financial resources is one of the most important tasks of the state budget policy. According to Lytvynchenko (2014), the effective implementation of fiscal policy requires the methodologically sound management of the state budget based on the program method.…”