none

Effective and efficient use of public resources has a vital importance for Turkey, as for all countries. To serve this purpose, public financial management was reformed and performance budgeting system was begun to be implemented in Turkey. In order performance budgeting system to be properly put into practice, the system should have been well designed, regulations should have been adequately prepared and necessary information, guidance and support should be provided to the implementers. In this study, the implementation of performance budgeting system in Turkey was investigated from the perspective of public administrations under general budget and problems in the system were identified. Comments, experiences and suggestions of administrations were obtained via questionnaires and interviews, and analyzed. Additionally, regulatory legal documents and reports of administrations prepared within the performance budgeting concept were also investigated. In order to provide constitution of a more properly designed system and more easy and smooth implementation, to obtain a well adopted system by the implementers and to get results of better quality, proposals were put forward corresponding to the identified problems. Integrated analytic network process with a strategic resource allocation model proposal is presented to be used in update of performance programs in the aim of minimizing the deviations from targeted performance within budget constraints. The proposed model is implemented for the Strategy Development Unit of the Undersecretariat of Treasury.

Despite its benefits, output controls are less prevalent than its counterpart input controls in public sector agencies. Performance budgeting aligns the input of resources with the output of products and services systematically, enabling assessment of the efficiency and effectiveness of organizational activities. Yet, implementing performance budgeting is challenging, as observed in the Swedish Armed Forces, thus constituting a suitable case to explore this thesis’ research question – why do public sector agencies seldom succeed implementing performance budgeting?   The inquiry is grounded in the multi-layered institutional framework of performance budgeting by Ho ​(2018)​ which, along with extant literature, is developed into propositions guiding the data gathering. The empirics are examined from a discursive perspective with the theory of multiple institutional logics​ (Besharov & Smith, 2014)​ and its technical dimension with the sociology of translation ​(Latour, 1999)​. Findings indicated that the present financial model did not achieve performance budgeting due to a lack of internal transparency, as the model were perceived as convoluted, and that military and financial performance were assessed and reported in separate structures. Looking ahead from an institutional perspective, the recently developed evaluation model, might assist the development of performance budgeting as its underpinning logic of mission command seems compatible with program logic. However, current lack of standardization and managerial infrastructures are indicative of an ineffective translation process, limiting the representational value of the accounting and performance inscriptions, thus limiting their ability facilitate stable spatial and temporal control.

當前政府為了因應21世紀的挑戰，莫不積極從事行政改革。在行政改革的制度當中，美國聯邦政府的政府績效與成果法（GPRA）已成為美國各機關執行的核心。我國為因應近年來國內外社會、經濟、政治的急遽變遷而推行政府再造，在這過程中，如何進一步提高施政規劃與財政管理績效已成為刻不容緩的課題。美國聯邦政府的政府績效與成果法自1993年通過以來，在執行上的相關經驗有值得我國借鏡與學習之處。 本文採文獻分析。此法的通過乃是根據不斷改革經驗而來，因此，本文介紹美國改革潮流之演變，詳述績效預算改革之內容，使吾人對GPRA產生的背景與來源較為瞭解。在其理論基礎方面，以策略管理與績效管理闡釋其理論基礎，探討其理論精神。此外，以美國人事管理局為例，摘要部分1997-2002年策略計畫書，1999年績效報告以及2000年之年度績效計畫以為參考，並以GAO的報告為基礎針對其內容予以分析。 有關GPRA執行建議方面，本文列出美國會計總署（GAO）以及美國國家行政學院以及績效協會針對GPRA所做出相關研究而提出的建議。挑戰部分則從管理技術面、決策面以及政治面出發來加以探究。 最後整理本研究結果並以試辦計畫、策略目標之制定、績效目標之制定、指標之制定、年度績效報告、機關心態調適與組織文化的建立等議題提出對我國現行制度與改革的建議。

The aim of my thesis was to clear up the issues of the program and performance budgeting on the level of municipal authorities. On the basis of available sources, I have gained findings and experience from abroad where these methods are used from the half of last century. Various changes and measures are assessed and realized to make a budget process better, economising more transparent and the allocation of sources more improved. The establishing of program-performance budgeting is quite a difficult process including several phases. Their realization is a necessary condition to be able to continue with the next phase and the whole process itself.