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 Quality Of Leader/Employee Relationship

2006 ◽  
Vol 4 (2) ◽  
Author(s):  
F. J. Carstens ◽  
Neil Barnes
Keyword(s):  
South Africa ◽  
Decision Making ◽  
Business Performance ◽  
Business Leaders ◽  
Research Approach ◽  
Sufficient Condition ◽  
Employee Relationship ◽  
The Relationship

This study set out to investigate what role the quality of the relationship between business leaders and their employees played in the performance of their business. The study compared the business performance of forty-five area managers in one of the major listed banks in South Africa with their specific leader/employee relationship profiles. The research approach was quantitative and of a correlational nature. The results indicate that although certain elements within the relationship between business leaders and employees indeed have an influence on business performance this alone was not a sufficient condition. The study suggested that the dimensions relating to vision, trust, accountability and decision- making have the strongest influence on business performance. Further research in this area is suggested.

scholarly journals Transformative consumer research: Its origins and possible enrichment of the field of consumer research in South Africa

2014 ◽  
Vol 40 (1) ◽  
Author(s):  
Leona M. Ungerer
Keyword(s):  
South Africa ◽  
Consumer Research ◽  
Well Being ◽  
Research Approach ◽  
Research Areas ◽  
Traditional Research ◽  
Managerial Implications ◽  
Additional Approach ◽  
Value Add ◽  
Transformative Consumer Research

Orientation: This article provides a rationale for considering transformative consumer research as a research approach for investigating the relationship between consumption and consumers’ well-being in South Africa.Research purpose: The purpose of this study is to explore the principles underlying transformative consumer research, including how it differs from traditional research methods and pointing out some established research areas in this field.Motivation for the study: Apart from pointing to a lack of literature, this article highlights the relevance of this approach for emerging countries by investigating the principles and practices embedded in transformative consumer research. It provides some indication of how an investigation of these areas may contribute to enhancing the relevance of consumer research to its various stakeholders.Research design, approach and method: The author used a literature review to conduct the study.Main findings: It appears that consumer research currently lacks external and internal relevance. A transformative consumer-research approach may address some of the fundamental problems in the way consumer psychologists plan and conduct their research, contributing to this lack of relevance.Practical/managerial implications: Most stages of the traditional research approach may need to be adapted for transformative research purposes. Some approaches appear particularly suited to transformative consumer research, including revelatory, incendiary, policy, participatory and coalition research. Contribution/value-add: This study’s primary contribution stems from suggesting a rather novel additional approach to enhance the relevance of consumer research in South Africa, pointing out some established practices in the field of transformative consumer research and suggesting how they may augment consumer research in South Africa.

Leadership of change in South Africa public sector turnarounds

2018 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mampe Kumalo ◽  
Caren Brenda Scheepers
Keyword(s):  
South Africa ◽  
Public Sector ◽  
Current Literature ◽  
Organisational Change ◽  
Director General ◽  
Change Processes ◽  
Structured Interviews ◽  
Content Type ◽  
The Public ◽  
Financial Consequences

PurposeOrganisational decline has far-reaching, negative emotional and financial consequences for staff and customers, generating academic and practitioner interest in turnaround change processes. Despite numerous studies to identify the stages during turnarounds, the findings have been inconclusive. The purpose of this paper is to address the gap by defining these stages, or episodes. The characteristics of leaders affect the outcome of organisational change towards turnarounds. This paper focusses, therefore, on the leadership requirements during specific episodes, from the initial crisis to the full recovery phases.Design/methodology/approachA total of 11 semi-structured interviews were conducted with executives from the public sector in South Africa who went through or were going through turnaround change processes and 3 with experts consulting to these organisations.FindingsContrary to current literature in organisational change, this study found that, in these turnaround situations, leadership in the form of either an individual CEO or director general was preferable to shared leadership or leadership distributed throughout the organisation. This study found four critical episodes that occurred during all the public service turnarounds explored, and established that key leadership requirements differ across these episodes. The study shows how these requirements relate to the current literature on transactional, transformational and authentic leadership.Practical implicationsThe findings on the leadership requirements ultimately inform the selection and development of leaders tasked with high-risk turnaround change processes.Originality/valueFour episodes with corresponding leadership requirements were established in the particular context of public sector turnaround change processes.

Framing Information Technology Governance in the Public Sector: Opportunities and Challenges

2015 ◽  
Vol 11 (4) ◽  
pp. 89-101 ◽  
Author(s):  
Khalifa Al-Farsi ◽  
Ramzi EL Haddadeh
Keyword(s):  
Decision Making ◽  
Information Technology ◽  
Public Sector ◽  
It Governance ◽  
Decision Makers ◽  
The Public ◽  
Technology Governance ◽  
Support Organizations ◽  
Information Technology Governance ◽  
Decision Making Processes

Information technology governance is considered one of the innovative practices that can provide support for decision-makers. Interestingly, it has become increasingly a de facto for organizations in seeking to optimise their performance. In principle, information technology governance has emerged to support organizations in the integration of information technology (IT) infrastructures and the delivery of high-quality services. On the other hand, decision-making processes in public sector organisations can be multi-faceted and complex, and decision makers play an important role in implementing technology in the public sector. The aim of this paper is to shed some light on current opportunities and challenges that IT governance is experiencing in the context of public sector services. In this respect, this paper examines the factors influencing the decision-making process to fully appreciate IT governance. Furthermore, this study focuses on combining institutional and individual perspectives to explain how individuals can take decisions in response to institutional influences.

scholarly journals A consumer perspective of advertising by attorneys

1991 ◽  
Vol 17 (1) ◽  
Author(s):  
C. Boshoff
Keyword(s):  
South Africa ◽  
Decision Making ◽  
Information Needs ◽  
Communication Strategies ◽  
Legal Services ◽  
Marketing Communication ◽  
Advertising Agencies ◽  
The Public ◽  
Consumer Perspective ◽  
First Time

Attorneys in South Africa may soon be permitted to advertise their services for the first time. This recommendation put forward by the Association of Law Societies, though still to be ratified by the four provincial law societies, has come amid increasing competition between attorneys and non- professionals. The marketing fraternity is, however, uncertain as to how members of the public are likely to react to legal services advertising. This study attempts to provide some tentative guidelines for decision-making on advertising by attorneys. Interested parties like attorneys, marketing consultants, and advertising agencies could use the researched information to structure marketing communication strategies which will not transgress the ethical code of the attorneys' profession, but which will satisfy the information needs of consumers. The study reports the findings of a survey conducted among 1 000 members of the public. Indications are that consumers not only think that advertising should be permitted, but also that it will benefit both themselves and the legal profession. Opsomming Prokureurs mag moontlik binnekort toegelaat word om hul dienste te adverteer. Die aanbeveling van die Vereniging van Prokureursordes, wat nog deur die vier provinsiale wetsgenootskappe bekragtig moet word, is geneem as gevolg van toenemende mededinging tussen prokureurs en nie-professionele praktisyns. Bemarkingsdeskundiges is egter onseker oor wat die publiek se reaksie sal wees. Die studie poog om enkele tentatiewe riglyne voor te stel vir bemarkingskommunikasiestrategieë wat nie die regsprofessie se etiese kode sal oortree nie, maar tog voldoende inligting aan verbruikers sal beskikbaar stel. Die bevindinge van 'n opname onder 1 000 lede van die publiek dui daarop dat reklame nie alleen verwelkom sal word nie, maar dat dit moontlik tot voordeel van sowel die publiek as die regsprofessie sal strek.

scholarly journals Public Accountability System: Empirical Assessment of Public Sector of Malaysia

2019 ◽  
Author(s):  
Jamaliah Said ◽  
Md. Mahmudul Alam ◽  
Mohamad Azizal bin Abd Aziz
Keyword(s):  
Public Sector ◽  
Asset Management ◽  
Assessment System ◽  
Primary Data ◽  
The Public ◽  
System P ◽  
Final Sample ◽  
The Status ◽  
Auditor General ◽  
Strongly Agree

As the recent Auditor General‟s report discovered some corruptions, weakness, and lack of control in asset management in the public sector of Malaysia, this study is an attempt to assess the status of current practices of accountability in public sector of Malaysia. This study collected primary data based on a set of questionnaire survey that was distributed by email using the Google Doc application among the head of department of 682 departments and agencies under 24 federal ministries including the Prime Minister Department in Malaysia. Finally, based on the email responses, the final sample of the study is 109 respondents. The data were collected based on the opinion about ten factors of accountability practices in the department or agency by using seven-point Likert scale ranging from 1 (strongly disagree) to 7 (strongly agree). The data are analysed under descriptive statistics and factor analysis. Further, the reliability of the data is tested by using Cronbach alpha test, and the validity of data is tested by checking the normality of data through Shapiro Wilk test and graphically. Overall, 87.3% of the respondents mentioned that overall they practice accountability in their department. However, the priority of these ten factors of accountability differs among the services schemes. The accountability in the administrative & diplomatic, education, and medical & health is below the overall average accountability. The accountability in the financial and information system schemes is also not strong enough. Therefore the public sector in Malaysia needs to be transformed into becoming a reliable and efficient sector by ensuring proper accountability and its proper assessment system.

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