Assessing audit outcomes of pre-determined objectives in a public institution (South Africa)

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Stella Banyana Mosimege ◽  
Tyanai Masiya
Keyword(s):  
South Africa ◽  
Public Service ◽  
Basic Education ◽  
Public Institution ◽  
Performance Information ◽  
Content Type ◽  
Secondary Sources ◽  
Study Approach ◽  
Efficiency And Effectiveness ◽  
Audit Reports

PurposeMany developing countries such as South Africa have been introducing measurement of results to improve public service delivery. The practice of development of performance measures in the public service emanates from pressure exerted by citizens who are calling for more efficiency and effectiveness in delivering services. This article examines the implementation of the audit of pre-determined objectives at the Department of Basic Education (DBE).Design/methodology/approachThis study is based on a qualitative case study approach. Secondary sources of data were used in order to analyse the DBE's challenges in managing performance information. Key secondary documents used include the AGSA annual audit reports as well as the DBE 2010/11–2014/15 Strategic Plan and Annual Performance Plans (APP) that provide the pre-determined objectives selected by the Department to measure performance for the five-year period.FindingsThe findings indicate that there are shortcomings in the processes of managing performance information. Based on the findings, it is incumbent upon the senior management of the DBE to strive towards understanding and improving their oversight roles and responsibilities in the management of pre-determined objectives.Originality/valueThe study generates a deeper understanding of what has been happening when pre-determined objectives were developed, reported or assessed in the DBE. This will assist the Department and similar public institutions to make further improvements in order to achieve pre-determined objectives.

Money laundering influence on financial institutions and ways to retaliate

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Darshan Kumar ◽  
Mark Eshwar Lokanan
Keyword(s):  
Money Laundering ◽  
Financial Institutions ◽  
Insurance Companies ◽  
Board Members ◽  
Content Type ◽  
Upper Management ◽  
Secondary Sources ◽  
Study Approach ◽  
Bank Money

Purpose This paper aims to advance the professional knowledge, experience and expertise of anti-money laundering (AML) professionals by focusing on how money laundering (ML) impacts a variety of financial institutions (FIs) and in what ways the FIs can retaliate to detect, prevent and mitigate the risk of ML. Design/methodology/approach This paper use data from secondary sources. Many FI cases have been included such as a bank money service business (MSB) and insurance companies. Findings There should be a culture of compliance in organizations. Upper management, such as a designated committee or board members, should set the tone of compliance. Money launderers take advantage of every possible opportunity to convert illicit proceeds into clean proceeds with any institution or profession. Originality/value This paper used a case study approach to study the nuances of money laundering activities in various jurisdictions.

E-Governance as a Paradigm Shift in Public Administration

2015 ◽  
pp. 103-117
Author(s):  
Muhammad Muinul Islam ◽  
Mohammad Ehsan
Keyword(s):  
Service Delivery ◽  
Public Administration ◽  
Public Service ◽  
Paradigm Shift ◽  
Structure Functions ◽  
Public Service Delivery ◽  
Secondary Sources ◽  
Efficiency And Effectiveness

The ICT-blessed e-governance is transforming public administration systems worldwide and forcing a paradigm shift. E-governance renders a new way and style in each and every aspect of public administration. It brings about changes in the structure, functions, and processes of public service delivery, ushering transformation in the system through effectively connecting, engaging, and streamlining the relations among government, businesses, citizens, and other relevant stakeholders. Irrespective of certain obvious limitations and challenges, it not only attempts to ensure economy, efficiency, and effectiveness in service delivery, but also offers unlimited potential for combating corruption and many other bureau-pathologies in public administration. Based on secondary sources, this chapter offers brief theoretical discussions on e-governance, including, among others, its emergence, types of service delivery, and transformation stages.

Public sector entrepreneurship in South Africa

2019 ◽  
Vol 8 (4) ◽  
pp. 500-512
Author(s):  
Boris Urban ◽  
Mmapoulo Lindah Nkhumishe
Keyword(s):  
South Africa ◽  
Public Sector ◽  
South African ◽  
Middle Level ◽  
Primary Data ◽  
Content Type ◽  
The Public ◽  
Provision Of Services ◽  
Efficiency And Effectiveness ◽  
Organisational Factors

Purpose Many unanswered questions remain regarding the authors’ understanding of how entrepreneurship can be fostered in the public sector. To fill this knowledge gap, the purpose of this paper is to conduct an empirical investigation to determine the relationship between different organisational factors and entrepreneurial orientation (EO) in the South African public sector. Design/methodology/approach Primary data are sourced from middle-level managers at municipalities in the three largest provinces across South Africa. Hypotheses are statistically tested using regression analyses. Findings Results reveal that the organisational antecedents of structure and culture explain a significant amount of variation in the EO dimensions of innovativeness, risk taking and proactiveness. Additionally, the findings on organisational rewards converge with an emerging stream of research which highlights that while rewards works well to motivate individuals in the private sector, they are negatively correlated with entrepreneurship in the public sector. Research limitations/implications The study implications relate to the efficiency and effectiveness of service delivery of municipalities in South Africa. Due to increases in community protest actions, it is necessary not only to maximise efficiency in the provision of services, but also to innovate and be proactive in order to achieve more with less resources. Originality/value By investigating previously unrelated factors in the public sector, the authors create closer conceptual and empirical links between the role of organisational factors and each of the EO dimensions. Furthermore, the study takes place in a relatively under-researched entrepreneurship and public sector context.

Barriers to risk reduction: Dontse Yakhe, South Africa

2015 ◽  
Vol 24 (5) ◽  
pp. 651-669 ◽  
Author(s):  
Wendy Harte ◽  
Merle Sowman ◽  
Peter Hastings ◽  
Iraphne Childs
Keyword(s):  
South Africa ◽  
Risk Management ◽  
Risk Reduction ◽  
Secondary Data ◽  
Disaster Risk ◽  
Disaster Risk Management ◽  
Content Type ◽  
Study Approach ◽  
Management Policies ◽  
Stakeholder Interactions

Purpose – The purpose of this paper is to identify hazard risks and factors impeding the implementation of disaster risk management policies and strategies in Dontse Yakhe in Hout Bay, South Africa. Design/methodology/approach – A case study approach was selected for this research. Interviews were conducted with community leaders and other relevant government and civil society stakeholders. Insights and perceptions of Dontse Yakhe residents were obtained from a focus group interview. Secondary data sources were reviewed and field observations made. Findings – The findings reveal a number of key risks and a complex web of geographical, political, social and environmental factors, and stakeholder interactions, prioritisations and decision making that has created barriers to the implementation of the aims and objectives of disaster risk management policies and strategies in Dontse Yakhe. Originality/value – The contribution of the research is that it provides insight into the complex factors that are stalling development and infrastructure provision, and implementation of risk reduction strategies, in Dontse Yakhe as outlined in disaster risk management policies and strategies, demonstrating a gap between policy rhetoric and practice.

scholarly journals Family members as hybrid owner-managers in family-owned newspaper companies: handling multiple institutional logics

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Börje Boers ◽  
Thomas Andersson
Keyword(s):  
Design Methodology ◽  
Family Firms ◽  
Family Members ◽  
Institutional Logics ◽  
Content Type ◽  
Secondary Sources ◽  
Study Approach ◽  
Empirical Material

PurposeThis article aims to increase the understanding of the role of individual actors and arenas in dealing with multiple institutional logics in family firms.Design/methodology/approachThis study follows a case-study approach of two family-owned newspaper companies. Based on interviews and secondary sources, the empirical material was analysed focussing on three institutional logics, that is, family logic, management logic and journalistic logic.FindingsFirst, the authors show how and in which arenas competing logics are balanced in family-owned newspaper companies. Second, the authors highlight that family owners are central actors in the process of balancing different institutional logics. Further, they analyse how family members can become hybrid owner-managers, meaning that they have access to all institutional logics and become central actors in the balancing process.Originality/valueThe authors reveal how multiple institutional logics are balanced in family firms by including formal actors and arenas as additional lenses. Therefore, owning family members, especially hybrid owner-managers, are the best-suited individual actors to balance competing logics. Hybrid owner-managers are members of the owner families who are also skilled in one or several professions.

Making a Blue Ocean Shift: Tata Ace captures a new market

2019 ◽  
Vol 41 (4) ◽  
pp. 11-20
Author(s):  
Bindu Kulkarni ◽  
Vasant Sivaraman
Keyword(s):  
Value Innovation ◽  
Content Type ◽  
Secondary Sources ◽  
Study Approach ◽  
Team Working ◽  
Current State ◽  
Indian Firm ◽  
Strong Position ◽  
To Come

Purpose This paper aims to understand how organizations can apply the Blue Ocean Shift process to achieve profitable growth and make competition irrelevant. Design/methodology/approach This paper uses a case study approach. Based on interaction with the senior management of an organization and secondary sources, this paper presents an application of the Blue Ocean Shift process on a strategic move by an organization to achieve value innovation. Findings This paper presents a case of how Tata Motors Ltd. applied Blue Ocean Shift process to come up with the product Tata Ace, which achieved value innovation while making competition irrelevant. From assessing the current state of play to forming a motivated team, working with suppliers and fulfilling the needs of the non-customers and unhappy existing users, they were able to create a strong position for themselves. Practical implications Blue Ocean Strategy, through a process defined as Blue Ocean Shift, can be applied by organizations to achieve value innovation, change market boundaries and achieve profitable growth through their strategic offerings. It can help them get out of “red oceans” which may be a way to view the existing hypercompetitive world. Originality/value This paper contributes to the application of the Blue Ocean Shift process in the Indian context while studying a strategic move of an Indian firm. It showcases an example of how large Indian organizations can successfully apply the process to achieve value innovation.

Analysis of South African universities and communities archives

2019 ◽  
Vol 68 (8/9) ◽  
pp. 635-651 ◽  
Author(s):  
Nkholedzeni Sidney Netshakhuma
Keyword(s):  
South Africa ◽  
South African ◽  
Content Type ◽  
Study Approach ◽  
National Archives ◽  
Effective Relationships ◽  
Multiple Case ◽  
The Relationship ◽  
Practical Impact

Purpose The purpose of this study to investigate the relationships between South Africa (SA) universities and universities surrounding communities (USC) for preserving community histories and serve the universities’ mandate to support their local communities and support universities’ teaching and scholarship. Design/methodology/approach The study used a multiple case study approach through interviews. The population of the study comprised representatives from selected universities and their USC. Findings The findings revealed a lack of effective relationships between universities and USC to preserve communities’ histories. Hence, the communities’ archives are tools for teaching and scholarship. Relations between universities and USC are to be built on trust. Accountability and transparency are to be considered by both parties. Research limitations/implications The research is limited to selected SA universities, namely, University of Venda, Witwatersrand, Johannesburg, Pretoria and SA and USC. The findings are applicable to all SA universities and USC. Practical implications The relationship between universities and USC has a practical impact on the National archives of South Africa (NARSSA) to collect communities archives because it is in conflict with the mandate of NARSSA. The National Archives’ Act 43 of 1996 obliged NARSSA to collect and preserve communities’ archives on behalf of societies. Social implications Lack of universities and USC can lead to the loss of communities histories or archives. Originality/value This paper appears to be the first to research the relationship between SA universities and USC.

scholarly journals Performance management in social impact bonds: how an outcomes-based approach shapes hybrid partnerships

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ruth Dixon
Keyword(s):  
Performance Management ◽  
Social Impact ◽  
Cultural Theory ◽  
World Views ◽  
Content Type ◽  
Secondary Sources ◽  
Study Approach ◽  
Wide Range ◽  
Social Impact Bonds ◽  
Cultural World

PurposeThis paper investigates how outcomes-based performance management (PM) regimes operate in the partnerships known as social impact bonds (SIBs), which bring together partners from the public, private and third sectors. The findings are analysed in the light of the different cultural world views of the partners.Design/methodology/approachPublished evaluations of 25 UK SIBs were analysed by a qualitative multiple case study approach. This study of secondary sources permitted the analysis of a wide range of SIB partnerships from near contemporary accounts.FindingsOutcomes frameworks led to rigorous PM regimes that brought the cultural differences between partners into focus. While partnerships benefitted from the variety of viewpoints and expertise, the differences in outlook simultaneously led to strains and tensions. In order to mitigate such tensions, some stakeholders conformed to the outlooks of others.Practical implicationsThe need to achieve a predefined set of payable outcomes embeds a “linear” view of intervention and effect on the SIB partners and a performance regime in which some partners dominate. In designing accountability systems for partnerships such as SIBs, commissioners should consider how the performance regime will affect the interests of all stakeholders.Originality/valueThis study adds to the cultural theory literature which has rarely considered three-way partnerships embodying hierarchical, individualist and egalitarian world views and how performance regimes operate in such partnerships. Three-way partnerships are thought to be rare and short-lived, but this empirical study shows that they can be successful albeit over a predefined lifespan.

Toward an integrated reporting framework in higher education institutions: evidence from a public university

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Guler Aras ◽  
Ozlem Kutlu Furtuna ◽  
Evrim Hacioglu Kazak
Keyword(s):  
Higher Education ◽  
Higher Education Institutions ◽  
Public University ◽  
Public Institution ◽  
Integrated Reporting ◽  
Content Type ◽  
Reporting Practices ◽  
Study Approach ◽  
Reporting Framework ◽  
Technical University

Purpose The main purpose of this paper is to evaluate to what extent a public university, named Yildiz Technical University, integrated report provides disclosure on International Integrated Reporting Council (IIRC) content elements, suggesting the presence of integrated thinking, and whether higher education institutions’(HEIs) characteristics could affect the level of disclosure on that framework. Additionally, the purpose of this paper is to identify whether the Yildiz Technical University follows the IIRC framework and how integrated reporting can enhance the value creation for HEIs’ stakeholders in the context of voluntary reporting. Design/methodology/approach To conduct integrated reporting framework in HEIs specifically from a public university perspective, this paper has used a case study approach. Research data have been triangulated through interviews, questionnaires and finally, documents and archival records. Findings This paper gives insights into the reporting practices from a public institution, specifically from HEIs. Delivering high-quality services in an economically, environmentally and socially sustainable manner is significant to public accountability and transparency. The Yildiz Technical University has been the best example in disclosing non-financial information to its stakeholders and enhancing the accountability tool. Practical implications This paper can be a leading practice and can be considered as an integrated reporting framework for HEIs willing to follow the same path. Originality/value To the best of the authors’ knowledge, this paper is the first to investigate the integrated reporting framework in a developing country, under HEIs and specifically for a public university.

Teachers’ Perceptions of the Role of Entrepreneurship Education in the Career Choice Decision-Making of Business Studies Learners in Gauteng South Africa

2021 ◽  
Vol 20 (6) ◽  
pp. 244-257
Author(s):  
Oluwakemi B. Ajayi
Keyword(s):  
South Africa ◽  
Career Choices ◽  
Basic Education ◽  
Entrepreneurship Education ◽  
Study Data ◽  
Teachers Perceptions ◽  
Face To Face ◽  
Study Approach ◽  
Business Studies ◽  
Qualitative Data Analysis Software

This study explored teachers’ views on the influence that entrepreneurship education has on Business Studies learners’ career choices in Gauteng, South Africa. A qualitative case study approach was employed with a sample size of five Business Studies teachers from three selected public secondary schools in Gauteng East District, using purposive and convenience sampling methods to select participants for this study. Semi-structured in-depth face-to-face interviews were employed to collect required data for this study. Data were analysed using Atlas.ti which is a Computer Aided Qualitative Data Analysis Software (CAQDAS) program. The findings from this study affirmed that Business Studies influences the career choices of learners to become entrepreneurs. Strengthened by the knowledge, skills and experience acquired from entrepreneurship as a segment in Business Studies, the study recommended that the Department of Basic Education (DBE) should provide the necessary encouragement to Business Studies learners as it is implemented with other subjects by assigning it an elevated status in the curriculum.

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