İDARE HUKUKUNDA ŞEFFAFLIK ve HESAP VERİLEBİLİRLİĞİN BAĞIMSIZ DENETİM ÇERÇEVESİNDE DEĞERLENDİRİLMESİ
EVALUATION OF TRANSPARENCY AND ACCOUNTABILITY IN ADMINISTRATIVE LAW WITHIN THE FRAMEWORK OF INDEPENDENT AUDIT

Summary/Abstract: There have been radical changes in the public administration understanding with the transfer from classical public administration to new public administration. These changes demonstrated its effect in administrative law as well as in every field of public administration. Transparency and accountability are one of the most significant changes in the new public administration understanding. Furthermore, it can be stated that the independent audit has a similar function in the classical public administration. However, transparency and accountability concepts are employed in the literature regarding the administrative law, and independent audit is utilized more often. These are very close concepts in principle but there are some little differences. These differences become more specific especially in practice, and they cause quite serious criticism in some implementations. In this study, transparency and accountability in terms of administrative law have been addressed within the framework of independent audit. This study firstly evaluates the concepts of transparency and accountability separately in terms of administrative law and deals with them within the framework of new public administration. Then, the relationship between these two concepts and independent audit is put forth. According the study results, transparency and accountability are a necessity of the new public administration and concepts which are more developed than independent audit. Furthermore, transparency and accountability act as the independent audit of the administrative law in the new public administration to some extent according to the study results.

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