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G7 Grubu Ülkelerin Bütçe Şeffaflığı Performanslarının Analizi: MEREC Tabanlı PIV Yöntemi İle Bir Uygulama

Year 2023, , 323 - 340, 29.12.2023

Furkan Fahri Altıntaş

https://doi.org/10.52791/aksarayiibd.1230689
Cited By: 1

Abstract

Özellikle büyük ekonomilerin bütçe şeffaflığına ilişkin stratejileri ve faaliyetleri küresel ekonomiyi etkileyebilmektedir. Dolayısıyla büyük ekonomilerin bütçe şeffaflığı kabiliyetlerinin analizi büyük önem arz etmektedir. Bu bağlamda araştırmada dünyanın en büyük ekonomilerine sahip olan G7 ülkelerinin bütçe şeffaflığı performanslarının ölçümü 2017, 2019 ve 2021 yıllarına ait Şeffaf Bütçe Endeksi (Open Budget Index-OBI) raporlarına ait verileri ile MEREC tabanlı PIV çok kriterli karar yöntemi (ÇKKV) ile sağlanmıştır. Bulgulara göre ilk olarak MEREC yöntemi kapsamında ülkelerin bütçe şeffaflığı açısından en önemli yılın 2019 yılı olduğu gözlenmiştir. İkinci olarak ise MEREC tabanlı PIV yöntemi ile ülkelerin bütçe şeffaflığı performansları İtalya, İngiltere, Fransa, Almanya, ABD, Japonya ve Kanada olarak sıralanmıştır. Bunun yanında, Japonya ve Kanada’nın diğer ülkelere göre bütçe şeffaflığı performanslarının daha az ve ortalama bütçe şeffaflığı performans değerinden düşük olduğu gözlenmiştir. Bu sonuçlara göre, özellikle Japonya ve Kanada’nın küresel ekonomiye katkılarının daha fazla olması için bütçe şeffaflığı performanslarını artırmaları gerektiği değerlendirilmiştir. Üçüncü olarak ise yöntem açısından duyarlılık ve korelâsyon analizlerine göre ülkelerin bütçe şeffaflığı performanslarının OBI kapsamında MEREC tabanlı PIV yöntemine göre ölçülebileceği sonucuna ulaşılmıştır.

Keywords

Bütçe Şeffaflığı MEREC MEREC tabanlı PIV Open Budget MEREC based PIV

References

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Analysis of Budget Transparency Performances of G7 Group Countries: An Application with MEREC-based PIV Method

Year 2023, , 323 - 340, 29.12.2023

Furkan Fahri Altıntaş

https://doi.org/10.52791/aksarayiibd.1230689
Cited By: 1

Abstract

In particular, strategies and activities of major economies regarding budget transparency can affect global economy. Therefore, analysis of budget transparency capabilities of large economies is of great importance. In this context, budget transparency performances of G7 countries, which have the world's largest economies, were measured in research with data of Open Budget Index (OBI) reports for years 2017, 2019 and 2021, and MEREC-based PIV multi-criteria decision method (MCDM). According to findings, it was observed that the most important year in terms of budget transparency of countries within scope of MEREC method was 2019. Secondly, with MEREC-based PIV method, budget transparency performances of countries were listed as Italy, England, France, Germany, USA, Japan and Canada. In addition, it has been observed that budget transparency performance of Japan and Canada is lower and lower than average budget transparency performance value compared to other countries. According to these results, it was evaluated that especially Japan and Canada should increase their budget transparency performances to contribute more to global economy. Thirdly, according to sensitivity and correlation analyzes in terms of method, it was concluded that budget transparency performances of countries can be measured according to t MEREC-based PIV method within scope of OBI.

Keywords

Open Budget MEREC based PIV MEREC

References

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  • Albassam, B. (2015). The influence of budget transparency on quality of governance. Journal of Law and Governance, 10(3), 97-116.
  • Amiri, H., Toussi, A., Karim, M. H., & Javanmard, R. (2017). Impact of economic transparency on economic growth in the middle east countries. International Journal of Business and Development Studies, 9(2), 115-138.
  • Ayçin, E. ve Arsu, T. (2022). Sosyal gelişme endeksine göre ülkelerin değerlendirilmesi: MEREC ve MARCOS Yöntemleri ile Bir Uygulama. İzmir Yönetim Dergisi, 2(2), 75-88.
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  • Brun-Martos, M., & Lapsley, I. (2016). Democracy, governmentality and transparency: Participatory budgeting in action. Public Management Review, 18, 1-24.
  • Cankaya, Ş. (2014). Mali şeffaflık ve hesap verebilirlik. Sayıştay Dergisi (94), 143-146.
  • Carlitz, R. (2013). Improving transparency and accountability in the budget process: An assessment of recent initiatives. Development Policy Rewier, 31(1), 49-67.
  • CEPA. (2019). Budget transparency. New York: United Nations.
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  • Dibo, M. (2021). Bütçe şeffaflığı ve mali disiplin: Yükselen ekonomiler üzerine bir değerlendirme. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi (69), 107-120.
  • Dikmen, S. ve Çiçek, H. G. (2019). Yasama organının bütçe gözetim işlevi ve mali saydamlık arasındaki ilişkinin ekonometrik bir analizi. SİYASAL: Journal of Political Sciences, 28(2), 181–205.
  • Drabek, Z., & Payne, W. (2002). The impact of transparency on foreign direct investment. Journal of Economic Integration, 17(4), 777-810.
  • Dülger, C. (2007). Türkiye'de bütçe saydamlığı ve bütçe saydamlığı algılama düzeyinin ölçülmesi. (Yayınlanmamış Doktora Tezi, Anadolu Üniversitesi, Ssoyal Bilimler Enstitüsü, Eskişehir.
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  • Gigovič, L., Pamučar, D., Bajič, Z., & Milicevič, M. (2016). The combination of expert judgment and GIS-MAIRCA analysis for the selection of sites for ammunition depots. Sustainability, 8(232), 1-30.
  • Gootjes, B., & Haan, J. (2021). Do fiscal rules need budget transparency to be effective?. European Journal of Political Economy, 1-23. doi:https://doi.org/10.1016/j.ejpoleco.2022.102210.
  • Goswami, S. S., Mohanty, S. K., & Behera, D. K. (2022). Selection of a green renewable energy source in india with the help of MEREC integrated piv mcdm tool. Materials Today: Proceedings, 52, 1153–1160.
  • Gündoğdu, H. G. ve Aytekin, A. (2022). İklim değişikliği, sürdürülebilir şehirler ve topluluklar bağlamında çok kriterli bir değerlendirme. İNSAN & İNSAN, 9(33), 33-52.
  • Harnovinsah, A.-H. Y., & Erlina, M. I. (2020). Effect of accountability, transparency and supervision on budget performance. Utopía y Praxis Latinoamericana, 25(7), 130-142.
  • Harrison, T. M., & Sayogo, D. S. (2014). Transparency, participation, and accountability practices in open government: A comparative study. Government Information Quarterly, 31, 513–525.
  • Hasibuan, D. H., & Khomsiyah, T. (2020). The effect of legislative oversight budget transparency, and internal auditor quality on local government performance with total asset moderation: a case study in Indonesia. Academy of Accounting and Financial Studies Journal, 24(6), 1-13.
  • Heald, D. (2012). Why is transparency about public expenditure so elusive?. International Review of Administrative Sciences, 78(1), 30-49.
  • IBP. (2017). Open Budget Survey 2017. Washington: International budget partnership.
  • IBP. (2019). Open Budget Survey 2019. Washington: International budget partnership.
  • IBP. (2021). Open Budget Survey 2021. Washington: International budget partnership.
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  • Ivanović, B., Saha, A., Stević, Ž., Puška, A., & Zavadskas, E. K. (2022). Selection of Truck mixer concrete pump using novel MEREC DNMARCOS model. Archives of Civil and Mechanical Engineering, 22(173), 1-21.
  • Jahan, F., Soni, M., Wakeel, S., Ahmad, S., & Bingöl, S. (2022). Selection of automotive brake material using different MCDM techniques and their comparisons. Journal of Engineering Science and Technology Review, 15(1), 24-33.
  • Jung, H. (2022). Online Open Budget: The effects of budget transparency on budget efficiency. public finance review, 50(1), 91-119.
  • Kalita, K., Madhu, S., Ramachandran, M., Chakraborty, S., & Ghadai, R. K. (2022). Experimental investigation and parametric optimization of amilling process using multi-criteria decision making methods: A comparative analysis. International Journal on Interactive Design and Manufacturing (IJIDeM), 1-15. doi:https://doi.org/10.1007/s12008-022-00973-3.
  • IMF. (2018). Fiscal Transparency Handbook. Washington: International Monetary Fund.
  • Kayalıdere, G. ve Mastar Özcan, P. (2014). Bütçe saydamlığı ve ekonomik özgürlüğün yolsuzluk üzerindeki etkisi. Atatürk Üniversitesi İktisadi ve İdari Bilimler Dergisi, 28(2), 219-234.
  • Kayapınar Kaya, S., Ayçin, E., & Pamucar, D. (2022). Evaluation of social factors within the circular economy concept for european countries. Central European Journal of Operations Research, 1-36. doi:https://doi.org/10.1007/s10100-022-00800-w
  • Keshavarz-Ghorabaee, M., Amiri, M., Zavadskas, E. K., Turskis, Z., & Antucheviciene, J. (2021). Determination of objective weights using a new method based on the removal effects of criteria (MEREC). Symmetry, 13, 1-20.
  • Keyifli, N. (2021). Yasama organının bütçe gözetiminin bütçe saydamlığı üzerindeki etkisi: Gelişmekte olan ülkeler üzerine ampirik bir analiz. Sayıştay Dergisi, 32(120), 59-87.
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There are 73 citations in total.

Details

Primary Language Turkish
Subjects Business Administration
Journal Section Research Article
Authors

Furkan Fahri Altıntaş 0000-0002-0161-5862

Publication Date December 29, 2023
Published in Issue Year 2023

Cite

APA Altıntaş, F. F. (2023). G7 Grubu Ülkelerin Bütçe Şeffaflığı Performanslarının Analizi: MEREC Tabanlı PIV Yöntemi İle Bir Uygulama. Aksaray Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 15(4), 323-340. https://doi.org/10.52791/aksarayiibd.1230689

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https://doi.org/10.17541/optimum.1454898