THE LEGAL NATURE OF PERFORMANCE MANAGEMENT IN THE PUBLIC SECTOR: AN EVALUATION IN TERMS OF THE LAW NO. 5018 ON PUBLIC FINANCIAL MANAGEMENT

Abstract

Performance management stands out as a critical tool for public institutions to achieve strategic goals, use resources effectively, and ensure accountability. With the influence of the New Public Management approach, performance-based management has become widespread in Turkey, and various legal and institutional steps have been taken in this direction. However, despite these efforts, structural and administrative problems encountered in practice prevent the effective operation of the system. This study addresses the theoretical foundations of performance management in the public sector and evaluates current practices in Turkey. The study was conducted using a qualitative research method, with document analysis performed. Legislation, strategic planning documents, Court of Accounts reports, and current academic literature were analyzed. The findings of the study reveal that legislative gaps, inconsistencies in practice, institutional capacity deficiencies, and a weak performance culture are prevalent in performance management practices in Turkey. Additionally, significant problems such as a lack of coordination between local governments and central institutions, difficulties in determining performance indicators, and administrative confusion were identified. In this context, various administrative reforms, strategic planning improvements, and institutional capacity strengthening are recommended to make performance management practices in Turkey more effective.