GÜNEŞ, Mehmet Kara Harp Okulu - Kamu Yönetimi Bölümü

THE ROLE OF AUDIT AND ACCOUNTABILITY OF INCREASED DEFENSE EXPENDITURES FOR AN EFFECTIVE PUBLIC ADMINISTRATION

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There has been a gradual increase in public expenditure in parallel to constant rise in the number of public services. The defense expenditure is the primary public expenditure with the highest growth. For effective use of public resources and in view of the wide range of public services, the audit of defense expenditure has gained particular importance. However, by virtue of the sensitivity of the area, the audit has either not been performed, or has been performed incompetently. It is now commonly agreed that audit of defense sector expenditures will contribute to a more accountable public management. Nevertheless, there are various approaches, particularly a resistance from the military bureaucracy towards this sort of audit. That is why there have been delays in the establishment of sufficient audit mechanisms and this, in turn, has increased the likelihood of loss of public confidence in public management. This article addresses the issue of how the audit and accountability of defence expenditure can be enhanced to achieve an effective public management, in view of the Turkish precedent.

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Defense Expenditure , Audit , Effectiveness , Accountability , Public Administration.

Journal Of Economics an‎d Administrative Sciences

165