1. TÜRKİYE'DE BELEDİYELERDE SİYASİ HESAP VEREBİLİRLİK VE SAYIŞTAY DENETİMLERİNİN ROLÜ.
- Author
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ATEŞ EREN, Merve
- Subjects
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MUNICIPAL budgets , *POLITICAL accountability , *FINANCIAL management , *PUBLIC administration , *POLITICAL systems - Abstract
This paper aims at examining the relationship between accountability and democracy in municipalities in Türkiye and the Turkish Court of Accounts' (TCA) regularity audits. TCA is one of the most established institutions in Turkish political history. In academic literature, however, the role of TCA is mostly addressed in terms of public financial management or legal institutional changes. Although accountability is frequently mentioned in these studies, it is not sufficiently defined. Therefore, it is not clearly demonstrated that the functions of TCA and political accountability are organically related. To fill this gap, this study consists of three sections. First, a conceptual framework that examines the relationship between political accountability and TCA's audit of public institutions will be drawn. Second, the regularity audits in municipalities by TCA and its findings will be analyzed based on data from the External Audit Evaluation Reports. Based on these findings, a third section aims at building an analytical framework for a discussion of TCA audits, its formal consequences and the implications of reported findings for political accountability and democracy. In conclusion, the study shows that horizontal accountability in municipalities is not ensured, particularly in areas that affect municipal budgets in the long term, and the findings are further related to practices undermining the democratic features of the local political system in terms of horizontal accountability, the rule of law, democratic sustainability and representation. [ABSTRACT FROM AUTHOR]
- Published
- 2025
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