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AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE

Yıl 2013, Cilt: 8 Sayı: 32, 5495 - 5514, 01.06.2013

Öz

As an idea and a political system, democracy depends on active participation of public and access to information on public policies and the result of their implementation is the main condition for an effective participation. With their important roles in the access to and dissemination of information on policies and performance of public organisations, supreme audit institutions (SAIs) empower the public to engage in governing processes and hold government accountable and responsive. Thus, they add value to the quality of governance by strengthening accountability, transparency and effectiveness of public management. The study aims to evaluate the general frames of citizen participation, which is fundamental to strengthen democratic governance, and evolving role of SAIs to be a strong tool in transforming the government into a more transparent, accountable and effective structure by helping managers enhance participatory applications and empowering citizens to participate.

Kaynakça

  • Akyel, Recai and H. Ömer Köse (2011), Importance of Strengthening Communication Capacity of SAIs for Ensuring Good Governance in Public Financial Management, Journal of Turkish Court of Accounts (Sayıştay Dergisi), Iss. 82, pp. 3-21.
  • Berthin, Gerardo (2011), A Practical Guide to Social Audit As A Participatory Tool to Strengthen Democratic Governance, Transparency, and Accountability, United Nations Development Programme UNDP Regional Centre Panama.
  • Bringselius, Louise (2010), Impact at Any Price? The National Audit Office (NAO) and the Media, Conference Paper to the IRSPM Conference in Berne, April 7-9.
  • CGG (2005), Social Audit: A Toolkit – A Guide for Performance Improvement and Outcome Measurement, Centre for Good Governance, http://unpan1.un.org/intradoc/groups/public/documents/cgg/unpan023752.pdf (02013)
  • DESA (2005), Auditing for Social Change: A Strategy for Citizen Engagement in Public Sector Accountability, United Nations Department of Economic and Social Affairs, New York.
  • Dye, Kenneth (2009), Working with the Media to Maximize the Impact of Your Audit Work, International Journal of Government Auditing, pp. 8-12.
  • Ebdon, Carol and Aimee L. Franklin (2006), Citizen Participation in Budgeting Theory, Public Administration Review, May-June, pp. 437-447.
  • Gaventa, John (2002), Introduction: Exploring Citizenship, Participation and Accountability, IDS Bulletin, Vol 33, No 2.
  • IBP (2010), Open Budgets, Transform Live, The Open Budget Survey 2010, International Budget Partnership, Washington, DC.
  • IFAC (2003), Rebuilding Public Confidence in Financial Reporting: An International Perspective, International Federation of Accountants, New York.
  • INTOSAI (1977), The Lima Declaration, http://www.intosai.org/documents/intosai/general/declarations-of-lima-and-mexico/limadeclaration.html
  • INTOSAI CBC (2010), How to Increase the Use and Impact of Audit Reports: A Guide for Supreme Audit Institutions, INTOSAI Capacity Building Committee.
  • INTOSAI CBC (2007), Building Capacity in Supreme Audit Institutions: A Guide, INTOSAI Capacity Building Committee.
  • Krafchik, Warren (2005), “The Role of Civil Society Organizations in Auditing and Public Finance Management”, Auditing for Social Change: A Strategy for Citizen Engagement in Public Sector Accountability, United Nations, New York.
  • Mergel, Ines and Stuart I. Bretschneider (2013), A Three-Stage Adoption Process for Social Media Use in Government, Public Administration Review, Vol. 73, Iss. 3 (May/June), pp. 390–400.
  • Moser, Josef (2011), Opening Address, 21 st UN/INTOSAI Symposium on Government Audit, Vienna, 13 to 15 July 2011.
  • Nino, Ezequiel (2010), Access to Public Information and Citizen Participation in Supreme Audit Institutions (SAI), World Bank Institute, Washington DC.
  • Noussi, Katharina (2012), Institutionalizing Public Accountability - Why citizen-oriented, independent external public auditing thrives in some countries and fails in others, 26th Annual International Consortium on Governmental Financial Management (ICGFM) International Conference: Public Finance Management (PFM) in the 21st Century - The PFM Architecture, Institutions, and Tools to Meet the Challenges of the Modern Worlds, April 29 – May 4, 2012; Miami, Florida – USA, www.icgfm.org.
  • OECD (2001), Engaging Citizens in Policy-making: Information, Consultation and Public Participation, OECD PUMA Policy Brief, No: 10 (July).
  • Peruzzotti, Enrique (2011), Values and Benefits of Cooperations between SAIs, Parliaments and Citizens, 21st UN/INTOSAI Symposium on Government Audit, Vienna, 13 to 15 July 2011. Power, Andrew (2010) “EU Legitimacy and New Forms of Citizen Engagement”, Electronic Journal of e- Government, Volume 8, Issue 1, (pp. 45-54), www.ejeg.com.
  • Ramkumar, Vivek (2007), Expanding Collaboration Between Public Audit Institutions and Civil Society, International Budget Project, Washington, D.C.
  • Ramkumar, Vivek and Varren Krafchik (2005), The Role of Civil Society Organizations in Auditing and Public Finance Management, The International Budget Project.
  • Rastogi, Sunil Kumar (2011), Social Audit and Its Relevance in India, The Chartered Accountant, August, pp. 278-283.
  • UN (2011), Promoting the Efficiency, Accountability, Effectiveness and Transparency of Public Administration by Strengthening Supreme Audit Institutions, Resolution Adopted by the General Assembly of United Nations (GA-Resolution A/66/209), http://daccess-ods.un.org/ TMP/4913941.32375717.html, Access: 11.05.2013.
  • UN/INTOSAI (2013), 22 nd UN/INTOSAI Symposium, http://www.intosai.org/fileadmin/downloads/downloads/5_events/symposia/2013/17_E_Co nclusions.pdf
  • UN/INTOSAI (2011), Effective Practices of Cooperation Between SAIs and Citizens to Enhance Public Accountability: Report on the 21st UN/INTOSAI Symposium on Government Audit, Vienna, 13 to 15 July 2011.
  • World Bank (2005), “Issues and Options for Improving Engagement Between the World Bank and Civil Society Organizations”, Civil Society Team, External Affairs, Environmentally and Socially Sustainable Development Vice Presidency.

AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE

Yıl 2013, Cilt: 8 Sayı: 32, 5495 - 5514, 01.06.2013

Öz

Demokrasi düşüncesi ve demokratik yönetim sistemi, halkın aktif katılımı esasına dayanır ve kamu politikaları ile bu politikaların uygulama sonuçlarına ilişkin bilgiye erişim, etkili katılımın temel koşulunu oluşturur. Kamu kurumlarının politikalarına ve performansına ilişkin bilgiye erişim ve bu bilginin paylaşımı konusundaki önemli rolleriyle yüksek denetim kurumları (Sayıştaylar), halkı yönetim süreçlerine dahil olma ve yönetimi sorumlu ve hesap verebilir kılma konusunda güçlendirir. Bu şekilde, kamu yönetiminde hesap verebilirlik, saydamlık ve etkinliğin artırılması yoluyla yönetişim kalitesine değer katarlar. Bu çalışma, demokratik yönetişimin güçlendirilmesinde kilit unsur olan vatandaş katılımının genel çerçevesini ve katılımcı uygulamaları artırmak için yöneticileri desteklemek ve katılım için vatandaşları donanımlı kılmak suretiyle yönetimin daha saydam, hesap verebilir ve etkin bir yapıya dönüşmesinde güçlü bir araç olarak yüksek denetim kurumlarının gelişen rollerini değerlendirmeyi amaçlamaktadır.

Kaynakça

  • Akyel, Recai and H. Ömer Köse (2011), Importance of Strengthening Communication Capacity of SAIs for Ensuring Good Governance in Public Financial Management, Journal of Turkish Court of Accounts (Sayıştay Dergisi), Iss. 82, pp. 3-21.
  • Berthin, Gerardo (2011), A Practical Guide to Social Audit As A Participatory Tool to Strengthen Democratic Governance, Transparency, and Accountability, United Nations Development Programme UNDP Regional Centre Panama.
  • Bringselius, Louise (2010), Impact at Any Price? The National Audit Office (NAO) and the Media, Conference Paper to the IRSPM Conference in Berne, April 7-9.
  • CGG (2005), Social Audit: A Toolkit – A Guide for Performance Improvement and Outcome Measurement, Centre for Good Governance, http://unpan1.un.org/intradoc/groups/public/documents/cgg/unpan023752.pdf (02013)
  • DESA (2005), Auditing for Social Change: A Strategy for Citizen Engagement in Public Sector Accountability, United Nations Department of Economic and Social Affairs, New York.
  • Dye, Kenneth (2009), Working with the Media to Maximize the Impact of Your Audit Work, International Journal of Government Auditing, pp. 8-12.
  • Ebdon, Carol and Aimee L. Franklin (2006), Citizen Participation in Budgeting Theory, Public Administration Review, May-June, pp. 437-447.
  • Gaventa, John (2002), Introduction: Exploring Citizenship, Participation and Accountability, IDS Bulletin, Vol 33, No 2.
  • IBP (2010), Open Budgets, Transform Live, The Open Budget Survey 2010, International Budget Partnership, Washington, DC.
  • IFAC (2003), Rebuilding Public Confidence in Financial Reporting: An International Perspective, International Federation of Accountants, New York.
  • INTOSAI (1977), The Lima Declaration, http://www.intosai.org/documents/intosai/general/declarations-of-lima-and-mexico/limadeclaration.html
  • INTOSAI CBC (2010), How to Increase the Use and Impact of Audit Reports: A Guide for Supreme Audit Institutions, INTOSAI Capacity Building Committee.
  • INTOSAI CBC (2007), Building Capacity in Supreme Audit Institutions: A Guide, INTOSAI Capacity Building Committee.
  • Krafchik, Warren (2005), “The Role of Civil Society Organizations in Auditing and Public Finance Management”, Auditing for Social Change: A Strategy for Citizen Engagement in Public Sector Accountability, United Nations, New York.
  • Mergel, Ines and Stuart I. Bretschneider (2013), A Three-Stage Adoption Process for Social Media Use in Government, Public Administration Review, Vol. 73, Iss. 3 (May/June), pp. 390–400.
  • Moser, Josef (2011), Opening Address, 21 st UN/INTOSAI Symposium on Government Audit, Vienna, 13 to 15 July 2011.
  • Nino, Ezequiel (2010), Access to Public Information and Citizen Participation in Supreme Audit Institutions (SAI), World Bank Institute, Washington DC.
  • Noussi, Katharina (2012), Institutionalizing Public Accountability - Why citizen-oriented, independent external public auditing thrives in some countries and fails in others, 26th Annual International Consortium on Governmental Financial Management (ICGFM) International Conference: Public Finance Management (PFM) in the 21st Century - The PFM Architecture, Institutions, and Tools to Meet the Challenges of the Modern Worlds, April 29 – May 4, 2012; Miami, Florida – USA, www.icgfm.org.
  • OECD (2001), Engaging Citizens in Policy-making: Information, Consultation and Public Participation, OECD PUMA Policy Brief, No: 10 (July).
  • Peruzzotti, Enrique (2011), Values and Benefits of Cooperations between SAIs, Parliaments and Citizens, 21st UN/INTOSAI Symposium on Government Audit, Vienna, 13 to 15 July 2011. Power, Andrew (2010) “EU Legitimacy and New Forms of Citizen Engagement”, Electronic Journal of e- Government, Volume 8, Issue 1, (pp. 45-54), www.ejeg.com.
  • Ramkumar, Vivek (2007), Expanding Collaboration Between Public Audit Institutions and Civil Society, International Budget Project, Washington, D.C.
  • Ramkumar, Vivek and Varren Krafchik (2005), The Role of Civil Society Organizations in Auditing and Public Finance Management, The International Budget Project.
  • Rastogi, Sunil Kumar (2011), Social Audit and Its Relevance in India, The Chartered Accountant, August, pp. 278-283.
  • UN (2011), Promoting the Efficiency, Accountability, Effectiveness and Transparency of Public Administration by Strengthening Supreme Audit Institutions, Resolution Adopted by the General Assembly of United Nations (GA-Resolution A/66/209), http://daccess-ods.un.org/ TMP/4913941.32375717.html, Access: 11.05.2013.
  • UN/INTOSAI (2013), 22 nd UN/INTOSAI Symposium, http://www.intosai.org/fileadmin/downloads/downloads/5_events/symposia/2013/17_E_Co nclusions.pdf
  • UN/INTOSAI (2011), Effective Practices of Cooperation Between SAIs and Citizens to Enhance Public Accountability: Report on the 21st UN/INTOSAI Symposium on Government Audit, Vienna, 13 to 15 July 2011.
  • World Bank (2005), “Issues and Options for Improving Engagement Between the World Bank and Civil Society Organizations”, Civil Society Team, External Affairs, Environmentally and Socially Sustainable Development Vice Presidency.
Toplam 27 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Makaleler
Yazarlar

RECAİ AKYEL H. ÖMER Köse

Yayımlanma Tarihi 1 Haziran 2013
Yayımlandığı Sayı Yıl 2013 Cilt: 8 Sayı: 32

Kaynak Göster

APA Köse, R. A. . H. Ö. (2013). AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE. Yaşar Üniversitesi E-Dergisi, 8(32), 5495-5514. https://doi.org/10.19168/jyu.34646
AMA Köse RAHÖ. AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE. Yaşar Üniversitesi E-Dergisi. Haziran 2013;8(32):5495-5514. doi:10.19168/jyu.34646
Chicago Köse, RECAİ AKYEL H. ÖMER. “AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE”. Yaşar Üniversitesi E-Dergisi 8, sy. 32 (Haziran 2013): 5495-5514. https://doi.org/10.19168/jyu.34646.
EndNote Köse RAHÖ (01 Haziran 2013) AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE. Yaşar Üniversitesi E-Dergisi 8 32 5495–5514.
IEEE R. A. . H. Ö. Köse, “AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE”, Yaşar Üniversitesi E-Dergisi, c. 8, sy. 32, ss. 5495–5514, 2013, doi: 10.19168/jyu.34646.
ISNAD Köse, RECAİ AKYEL H. ÖMER. “AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE”. Yaşar Üniversitesi E-Dergisi 8/32 (Haziran 2013), 5495-5514. https://doi.org/10.19168/jyu.34646.
JAMA Köse RAHÖ. AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE. Yaşar Üniversitesi E-Dergisi. 2013;8:5495–5514.
MLA Köse, RECAİ AKYEL H. ÖMER. “AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE”. Yaşar Üniversitesi E-Dergisi, c. 8, sy. 32, 2013, ss. 5495-14, doi:10.19168/jyu.34646.
Vancouver Köse RAHÖ. AUDITING AND GOVERNANCE: IMPORTANCE OF CITIZEN PARTICIPATION AND THE ROLE OF SUPREME AUDIT INSTITUTIONS TO ENHANCE DEMOCRATIC GOVERNANCE. Yaşar Üniversitesi E-Dergisi. 2013;8(32):5495-514.