Evaluation of Financial Resource Using at Universities According to Administrative Views from Transparency and Accountability

Abstract

The purpose of this research was to investigate the concepts of transparency and accountability on the administrative level of Turkish higher education system and to analyze the views of university administrators (rectors, vice-rectors, deans and institute director) on accountability related cases. Research in the form of semi-structured interviews were used. The data sources consisted of 13 participants employed as administrators at three different public universities standing among the top ten institutions in terms of their academic performance ranking list announced by Middle East Technical University along with their budget size and 6 former administrators who have conducted academic studies on higher education. The findings of the study suggested that university administrators cannot meet the criteria of transparency and accountability. It further proposed that reforms regarding the accountability and transparency of financial source management mechanisms are necessary.