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Sustainability in Personnel Performance Auditing: Case from Turkey

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Sustainability and Social Responsibility of Accountability Reporting Systems

Abstract

Institutions require performance management system for themselves and their personnel to evaluate, benchmark, develop, and determine training needs in compliance with performance criteria as productivity, efficiency, and thriftiness. Contemporary public management, i.e., 5018 Public Finance Management and Control Act , adopting good governance principles as transparency, responsibility, accountability , and fairness, also attaches great importance to performance management . However, there is no performance management system employed by Turkish public management system. Therefore, performance audit is not performed. To this end, it is foreseen that perceptions of personnel be measured and survey be applied to a provincial unit of a public organization. Findings reveal that performance management is not supported by high-level management and is not related to human resource practices such as career management, training and development, job valuation, and a management style in compliance with good governance which is not adopted.

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Author information

Authors and Affiliations

  1. Ministry of Justice, Ankara, Turkey

    Mehmet Ali Hatikler

  2. Faculty of Business Administration and Economics, Trakya University, Edirne, Turkey

    Kıymet Tunca Çalıyurt

Authors
  1. Mehmet Ali Hatikler
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  2. Kıymet Tunca Çalıyurt
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Corresponding author

Correspondence to Kıymet Tunca Çalıyurt .

Editor information

Editors and Affiliations

  1. Trakya University, Edirne, Turkey

    Kıymet Tunca Çalıyurt

  2. Universiti Teknologi MARA, Kedah, Malaysia

    Roshima Said

Appendix: Questionnaire

Appendix: Questionnaire

See Table 17.4.

Table 17.4 Questionnaire on personal opinion about the working environment
Full size table

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Hatikler, M.A., Çalıyurt, K.T. (2018). Sustainability in Personnel Performance Auditing: Case from Turkey. In: Çalıyurt, K., Said, R. (eds) Sustainability and Social Responsibility of Accountability Reporting Systems. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-10-3212-7_17

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