Kamu Zararı: Türk Kamu Yükseköğretim Kurumları Üzerine Bir Değerlendirme

Mustafa Umur Tosun

Sosyoekonomi Journal, 2016, issue 24(30)

Abstract: Article 71 in Public Financial Management and Control Law No. 5018 stated public loss as is preventing an increase or causing a decrease in the public resource as a result of a decision, transaction or action that violates the legislation and that stems from their intention, fault or negligence. In this study our aim is to examine the concept of public loss from the point of view of public higher education transactions. For this purpose, we classified one hundred Court of Accounts decisions on the concept of public loss according to their subject, responsibility and expenditure unit. As a result, it is found that ex-post control over the expenditure units does not cover the risky areas for Turkish Higher Education Institutions. Hence ex-post control over expenditure unit do not help Turkish Higher Education Institutions for effciency gains.

Keywords: Public Loss; Higher Education; External Control. (search for similar items in EconPapers)
JEL-codes: H61 H75 H83 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:sos:sosjrn:160410

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