scholarly journals Espousal of combined assurance model in South Africa’s public sector

2016 ◽  
Vol 5 (4) ◽  
pp. 23-30 ◽  
Author(s):  
Shewangu Dzomira
Keyword(s):  
Public Sector ◽  
South African ◽  
Internal Control ◽  
Good Governance ◽  
Jel Classification ◽  
Research Approach ◽  
Inclusive Approach ◽  
Legitimate Interests ◽  
Auditor General ◽  
Symbolic Content

The study seeks to examine the espousal of the combined assurance model in South Africa’s public sector, since there is not solitary autonomous unit that offers assurance in seclusion but various units add to the assurance progression. The study is grounded on stewardship theory in which various concepts of stewardship imply it to be a function of governments’ accountability for the wellbeing of citizens. This research study followed a qualitative research approach in which data were analyzed qualitatively based on an interpretative philosophy which examined meaningful and symbolic content of qualitative data from general reports on the provincial audit outcomes for the period (2014-2015). It was concluded that the level of appreciation of the combined assurance model and assurance provision in South African public sector is commendable, although there is still a need to improve and fully implement the model so as to attain good governance through stewardship advance. To that end, the governing body in South Africa’s public sector needs to augment its monitoring of harmonized and all inclusive approach in internal control systems, risk management and compliance issues. This serves in the best legitimate interests and expectations of the “inclusive stakeholders” via embracing of stewardship approach. Keywords: combined assurance, public sector, stewardship, Auditor General. JEL Classification: E61, H20

Accrual Basis Landscape: The Absence of Political Will in Preventing Dysfunctional Behaviour in Indonesia

2018 ◽  
Vol 3 (3) ◽  
pp. 77-83
Author(s):  
Syarifuddin Syarifuddin
Keyword(s):  
Public Sector ◽  
Local Governments ◽  
Good Governance ◽  
Jel Classification ◽  
Government Officials ◽  
Accrual Accounting ◽  
The Public ◽  
Creative Accounting ◽  
Critical Phenomenology ◽  
Accrual Basis

Objective - This research aims to reveal the failure of accrual accounting to create good governance and clean government in local governments in Indonesia. Additionally, the research seeks to examine the increase in accrual based rapid growth in Indonesia and the instance of corruption among government officials. Methodology/Technique - In connection with this objective, the study explains the practical perspective of political intervention during the adoption of accrual accounting and examines the role of the community in the implementation of accrual accounting using a critical phenomenology method. Findings - The findings of this study show that accrual-based accounting encourages deviant behaviour within the public sector and hence, good governance and clean government cannot be achieved. Accrual basis in this regard becomes a means for actors to conceal fraud by exploiting the weaknesses of accrual-based accounting to allow for creative accounting. Novelty - This study uses a qualitative method to describe the implementation of accrual-based accounting in local governments in Indonesia, which is a new approach to this phenomenon. Type of Paper: Empirical Keywords: Accrual; Accounting; Public Sector; Good Governance; Clean Government; Indonesia. JEL Classification: M10, M14, M19

scholarly journals An audit evidence planning model for the public sector

2018 ◽  
Vol 11 (1) ◽  
Author(s):  
Marian Mentz ◽  
Karin Barac ◽  
Elza Odendaal
Keyword(s):  
South Africa ◽  
Decision Making ◽  
Public Sector ◽  
International Standards ◽  
Research Approach ◽  
Audit Risk ◽  
The Public ◽  
Audit Evidence ◽  
Managerial Implications ◽  
Auditor General

Orientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements. Research purpose: Drawing on social closure theory, the aim of this study is to develop a model to inform the flexible exercise of judgement regarding the types, extent and combinations of audit procedures implemented to gather sufficient appropriate audit evidence to respond to the assessed risks of material misstatement. Motivation for the study: The exercise of considerable judgements by auditors may mean that little consistency is achieved regarding the quantity and quality of the audit evidence obtained, especially in the public sectors of developing countries (which are often plagued by corruption), and where auditors and auditees have limited skills and experience. Research approach, design and method: The study employs a theory-building approach to develop a model intended to guide public sector auditors (following an audit risk approach), to exercise planning judgements for a class of transactions, account balance and/or disclosure. Main findings: The model clarifies the audit evidence decision-making sequences, interrelationships and contingent dependencies of the different audit procedures, and quantifies the compensatory inter-relationships between the types of audit procedures to be performed and the overall levels of assurance desired in response to the assessed risks of material misstatement. Practical and managerial implications: The model could aid public sector auditors to reduce uncertainty, ambiguity and judgement errors during their planning decision-making. Contribution or value-add: The model has been incorporated into the audit methodology of the Auditor-General of South Africa, and has been assessed for compliance with the International Standards on Auditing by the Independent Regulatory Board for Auditors in South Africa.

scholarly journals The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector

2016 ◽  
Vol 5 (4) ◽  
pp. 46 ◽  
Author(s):  
Luminita Ionescu
Keyword(s):  
Public Sector ◽  
Internal Control ◽  
Good Governance ◽  
Control Procedure ◽  
Electronic Signature ◽  
The Public ◽  
Financial Activity ◽  
Government Accounting ◽  
The Government ◽  
Governance Transparency

 The aim of this paper is to present the relation between efficient internal control and accounting procedures and how the internal control system could play an important role in reducing bureaucracy. Nowadays, the government accounting and control of public finances are a national and international priority, in the context refugee crisis and terrorist attacks. Modernization of the public sector accounting could accelerate the process of reducing bureaucracy by implementing accounting information system and electronic signature. The reform of the public administration in all European countries developed new control techniques and procedures in order to control public sector budget and financial activity. Efficient intern control procedure and managerial responsibility could contribute to good governance, transparency and low level of bureaucracy. 

scholarly journals The conceptualisation of e-Learning at the public sector

2016 ◽  
Vol 14 (4) ◽  
pp. 41-53
Author(s):  
Ayanda Pamella Msomi ◽  
Elias Munapo ◽  
Ireen Choga
Keyword(s):  
Public Sector ◽  
South African ◽  
Jel Classification ◽  
The South ◽  
The Public ◽  
Advantages And Disadvantages ◽  
Skills Shortage ◽  
Short Period ◽  
E Learning ◽  
Way Of Thinking

The South African public sector is faced with many challenges and one of the major challenges is service delivery. This is linked with skills shortage resulting in public service having too many people to train in a short period of time. Training these many employees face-to-face has its challenges, as employees have to be away from their day-to-day duties to attend training and this not only has an impact on productivity, but also maximizes costs. To deal with and to minimize these challenges, the South African government has chosen to introduce e-Learning in public sector. This is aimed at ensuring that larger numbers of government officials are trained at minimum costs and ensuring that training reaches people with different responsibilities such as top management and people with families who cannot afford to be away from home or office for training for long periods of time. This study examined the advantages and disadvantages of the introduction of e-Learning in the public sector, the importance of strategic planning for e-Learning, the challenges faced by the public sector when it comes to training, how other organizations internationally have conceptualized e-Learning and what the public sector is hoping to achieve by introducing e-Learning. The gaps in the conceptualization of e-Learning in the South African public sector were identified and possible solutions including a paradigm shift from a reductionist way of thinking to a systems way of thinking and doing things was recommended. Keywords: e-Learning, public sector, benchmarking, conceptualization. JEL Classification: H83, A2, G21

scholarly journals Entrepreneurial resilience: the case of Somali grocery shop owners in a South African township

2016 ◽  
Vol 14 (4) ◽  
pp. 203-211 ◽  
Author(s):  
Robertson K. Tengeh
Keyword(s):  
South African ◽  
Financial Risk ◽  
Business Environment ◽  
Jel Classification ◽  
Research Approach ◽  
Adverse Conditions ◽  
Group Interviews ◽  
Almost All ◽  
South African Township ◽  
Bounce Back

Most studies on entrepreneurship have highlighted the relative importance of a conducive environment for the development of entrepreneurship. This notwithstanding, entrepreneurship has been noted to thrive even under the most adverse conditions, such as during economic, social and political instabilities. Using resilience as the propensity to bounce back after adversity and xenophobia, crime, unhealthy competition, etc. as correlates of adversity or an unconducive business environment, this paper investigated the preponderance of Somali grocery shops in South African township despite the perceived hostility of the business environment. Anchored on the qualitative research approach, a purposive sample of 13 participants provided the required data for analysis. Specifically, the data collection took the form of focus group interviews in which two groups of 6 and 7 informants were purposively selected to be part of the interviews. Prominent in the results was the fact that almost all the current Somali grocery shops in the study area have been victims of crime and theft. Furthermore, virtually all the Somali grocery shops that were victimized during the xenophobic outburst have since re-opened. The foregoing themes of resilience and adversity unmistakably indicate the propensity of Somali grocery shop owners’ ability to bounce back. As to what township entrepreneurs worry or fear most, clearly the fear of the re-occurrence of the xenophobic attacks surpassed that of burglary, theft and death. As to what fuels Somali’s persistence and preponderance in townships, both push and pulled factors were reported. Reporting on risk aversion, it was noted that most of the founders (here referred to as an entrepreneur) are not actively involved in running the shops. They simply recruit others to do the job on their behalf. Under this circumstance, the risk is limited to financial risk. This approach is quite different for other African immigrants in the same township. Keywords: entrepreneurship, turbulent business environment, xenophobia, entrepreneurial resilience, South Africa townships. JEL Classification: M00

scholarly journals An investigation of employee empowerment as an organisational culture in the South African public sector

2021 ◽  
Vol 10 (6) ◽  
pp. 111-120
Author(s):  
Noluthando Mbangeleli ◽  
Hammed Olabode Ojugbele
Keyword(s):  
Public Sector ◽  
Service Delivery ◽  
South African ◽  
Industrial Development ◽  
Psychological Empowerment ◽  
Positive Influence ◽  
Employee Empowerment ◽  
Research Approach ◽  
The South ◽  
The Public

This paper examines how employee empowerment impacted the South African public sector. A qualitative research approach was utilised based on the narratives and stories of seven employees operating in the Eastern Cape Province of South Africa from the Department of Economic Development, Environmental Affair Tourism (DEDEAT) and East London Industrial Development Zone (ELIDZ) gathered through the use of in-depth interviews. It was found that the concept of empowerment has not been fully institutionalised in the Public sector. The research suggests strategies that managers can adopt to assist instutionalise Employee empowerment in the Public sector. This study extends and advances the literature on employee empowerment and more particularly psychological empowerment. The study found employee empowerment to be a vital tool to improve service delivery in the Public sector. However, it was found that more personalised approaches like delegation and mentorship can be institutionalised for psychological empowerment purposes. In general, the findings indicated that Employee empowerment has a positive influence on organisational performance and service delivery.

scholarly journals Financial accountability & governance in an emerging country

2017 ◽  
Vol 14 (3) ◽  
pp. 204-208
Author(s):  
Shewangu Dzomira
Keyword(s):  
Public Sector ◽  
Financial Management ◽  
Research Approach ◽  
Public Agencies ◽  
Accounting Systems ◽  
Management Reform ◽  
The Public ◽  
Finance Management ◽  
Financial Governance ◽  
Symbolic Content

In the public sector the agents have the responsibility of being accountable to the exploitation of the resources towards service delivery. The public sector expenditure has been characterised with wasteful and fruitless, irregular and unauthorised expenditures. Therefore governance embraces the engagements set to certify that the anticipated upshots for stakeholders (citizens) are limpid and realized. This study is grounded on agency theory as it seeks out to analyse public expenditure and governance in South Africa’s public sector. The research study followed a qualitative research approach based on an interpretative philosophy which examined meaningful and symbolic content of qualitative data from 24 General Reports on The Provincial Audit Outcomes for the three periods (2012-2013; 2013-2014 and 2014-2015). The research results propose that public sector financial governance in South Africa is pitiable as the public agencies perpetrate an act of financial misdemeanour as they continue to errantly make irregular expenditures, unauthorised expenditures and, fruitless and wasteful expenditures. Public finance management reform is a necessity as it can aid governments move to single accounting systems across the public sector, permitting centralised planning and budgeting, as well as the capacity to observe the expenditure of funds centrally. It is recommended that governments should implement integrated financial management systems which allows for integrated budgeting, financial management, procurement and supply chain management.

scholarly journals Good Governance and Integrity: Academic Institution Perspective

2019 ◽  
Vol 8 (3) ◽  
pp. 1
Author(s):  
Norhazma Binti Nafi ◽  
Amrizah Kamaluddin
Keyword(s):  
Public Sector ◽  
Ethical Leadership ◽  
Internal Control ◽  
Asset Management ◽  
Good Governance ◽  
Code Of Ethics ◽  
Academic Institution ◽  
Financial Resources ◽  
Academic Institutions ◽  
Governance System

Integrity is one of the moral principles related to moral uprightness. Recently, there are a lot of issues discussed regarding the integrity in public sector administration especially in public sector.  Currently governance in public administration has been exposed to public criticism due to the governance failure, fraud, corruption and poor internal control.  The purpose of the study is to examine the relationship between factors of good governance and the practice of integrity in academic institution.  The factors of good governance include ethical leadership, financial resources and asset management.  The study was carried out by using questionnaire and simple random sampling was chosen. The questionnaire survey was distributed to 98 academics from two academic institutions in Malaysia. Such sample was chosen since this study was focused on the academic’s perspective on integrity practice in academic institutions and none of the research has been done in term of good governance and integrity in academic institutions Malaysia. This study found that all three factors of good governance which are ethical leadership, financial resources and asset management have significant relationship on integrity practice in academic institution. The findings of this study can assist academic institutions in Malaysia to improve their governance system and also code of ethics in their organization.  In order to improve future studies, it is recommended that the data collection made to be more extensive. This can help in observing the variation of practice of good governance and integrity in academic institutions. 

scholarly journals Labour regulation in the public sector: Employment relationship, employment relations satisfaction and psychological contract

2021 ◽  
Vol 10 (3) ◽  
pp. 54-71
Author(s):  
David Isaac Ntimba ◽  
Karel Frederick Lessing ◽  
Ilze Swarts
Keyword(s):  
Public Sector ◽  
South African ◽  
Psychological Contract ◽  
Quantitative Research ◽  
Employment Relationship ◽  
Research Approach ◽  
Employment Relations ◽  
The Public ◽  
Employee Trust ◽  
Negative State

This paper aims to report on the outcome of the study that investigated the cause of the ongoing antagonistic employment relationship (ER) in the South African public sector workplace, which has negatively affected employment relations satisfaction (ERS) and psychological contract (PC) fulfilment. This antagonism between management and employees has lowered the levels of employer-employee trust (Sudiarta, 2021), as well as job satisfaction (Silitonga et al., 2020) in the workplace. This study, therefore, explored the type of ER, levels of ERS, and state of PC that is prevalent in the workplace to recommend solutions for the situation. A quantitative research approach was adopted for the study because of its appropriateness for the study’s objectives. Data collection was done by means of a structured questionnaire. The results revealed a prevalence of positive ER in the workplace, a higher level of ERS among employees, a negative state of PC, and a positive inter-relationship among the three variables. This led to the conclusion that although the three variables are positively interrelated, the PC influences both ER and ERS negatively in the workplace. This study contributes to knowledge and literature on ER, ERS and PC pertaining to their nature, interrelationship and collective effect in the workplace.

scholarly journals FRAUD PADA SEKTOR PEMERINTAH BERDASARKAN FAKTOR KEADILAN KOMPENSASI, SISTEM PENGENDALIAN INTERNAL, DAN ETIKA ORGANISASI PEMERINTAH (Studi Empiris Dinas Pemerintah Provinsi DKI Jakarta)

2014 ◽  
Vol 1 (2) ◽  
pp. 199
Author(s):  
Sulastri Sulastri
Keyword(s):  
Public Sector ◽  
Control Systems ◽  
Internal Control ◽  
Good Governance ◽  
Sampling Technique ◽  
Provincial Government ◽  
Primary Data ◽  
The Public ◽  
The Government ◽  
Government Ethics

<p><em>This study discusses the fraud in the government sector especially Provincial Government of DKI Jakarta by three factors, there are the fairness of compensation, internal control systems, and organization of government ethics. In addition to discussing the factors that influence the occurrence of fraud in the public sector, this study also discusses appropriate strategies in response to the fraud problem. </em></p><p><em>The population in this study is the Province Government of DKI Jakarta, while the sample is Office of the Province Government of DKI Jakarta. Sampling technique with Proportionate Stratified Random Sampling and hypothesis testing using SPSS. The data used in this study is primary data, through questionnaires distributed to civil servants working in the Office of the Province Government of DKI Jakarta. </em></p><p><em>The results showed that there is an influence of all three factors, namely </em><em>fairness of compensation, internal control systems, and organization of government ethics to fraud in the public sector when tested simultaneously. Where as if partially tested, only the fairness of compensation and internal control systems that have an impact on fraud, while organization of government ethics not. The research recommends to overcome fraud all problems with develop combined strategy of repressive and preventive for every level of organization, to provide effective compensation, and to implement good governance in the organization. </em></p>

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