Strategic plan objectives' measurability problem in terms of accountability and governance

Abstract

Nowadays, public management is functioning very rigid, bureaucratic and inefficient in many countries. New public management aims to capture optimal service levels to remove this inefficient structure in the private sector's efficiency and effectiveness concept. Across the world, the idea of traditional public management has been replaced by "governance" which is defined based on participation and "management by multiple actors". The transition process from management to "governance" never assists a hierarchical, imperious structure. It requires a new relationship system that should be based on participant policies which are derived from the directive, supportive, transparent, accountable and open to objective auditing, based on individuals, encouraged by the citizens. Accountability which is a very important tool in balance and control providing instruments contrary to authoritarian management is one of the fundamental characteristics in liberal and constitutional democracies as a very important tool. In municipal governments, accountability emphasizes on the allocation of sources in terms of urban priorities, production of goods and services efficiently and effectively, participatory budget practices and providing transparency in management. Recently, accountability is used as a wider concept including several different levels of results in public actions. Accountability concept is considerably limited in Turkey.