17. Sustainability in Personnel Performance Auditing: Case from Turkey

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.