The financial management in the public sector can be improved by the development of an integral accrual accounting system to enable the preparation of accrual-based budgets, financial statements and performance reports to meet the needs of the various stakeholders. Traditionally the management of government expenditures has been focused on a system of expenditure control, which is based on the cash basis of accounting, to ensure that budgetary authority granted by the legislature is not exceeded. The cash basis of accounting does not measure the resources consumed during the period under review, thus the true costs of government programmes and projects are not correctly measured, controlled or reported. In the absence of accurate cost information, performance measures of efficiency and cost-effectiveness cannot readily be determined. The Public Sector Committee (PSC) of the International Federation of Accountants (IFAC) is currently involved with the establishment of International Public Sector Accounting Standards. These standards will introduce the accrual basis of accounting and is a significant step towards transparent and accountable information. The financial successful and efficient organisations are headed by competent management and make use of effective budgetary control. Effective budgetary control is based on operating budgets that are closely linked with long-term strategic plans and desired outcomes. The operating budgets are then compared with actual results, on an accruals basis, in order to measure performance and efficiency. It is clear from the above that three prerequisites exist for performance measurement, namely (i) committed and competent line-managers; (ii) outcomes-based budgeting; and (iii) accruals-based reporting. The balanced scorecard is a useful tool to document the strategies and the performance measures of outputs. A performance measurement framework that uses the balanced scorecard as a base are developed for provincial governments and incorporates (i) the implementation of an outcomes-based budget; (ii) the use of an accruals-based cost/revenue allocation to measure the costs of the various outputs; and (iii) a performance statement. Committed and competent line-managers are the first prerequisite for performance measurement. The responsibilities and training needs of the Executive Authority, Chief Executive Officer (CEO) and Chief Financial Officer (CFO) are clearly defined and the training needs of provincial government officials are highlighted. Outcomes-based budgeting is the second prerequisite for performance measurement. The public sector managers in provincial governments should take cognisance of the shortcomings of the current budgeting process and consider the implementation of activity-based budgeting. Reporting on an accruals basis is the third prerequisite for performance reporting. Internal reporting in provincial government departments should be revitalised and activity-based costing should be implemented to facilitate accruals-based cost allocations to all the various activities and processes that are required for each output. Finally, the study recommends a performance statement that can be incorporated into the financial statements of provincial government departments, which will be in total harmony with the income statement and the balanced scorecard.

In a changing world transformation is from the earliest centuries, familiar to mankind. Therefore the argument is valid that the meaning did not require further explanation. Although it might be the case, a dilemma is that people oft en experienced uncertainty regarding the meaning of transformation and intention of role players, when they refer to the concept. People have different viewpoints, opinions and perceptions of transformation. Therefore the purpose is to bring transformation into perspective. It is argued that the concept should be categorised in different types of transformation. This is necessary in order to differentiate the meaning and to increase the possibilities for implementation purposes in practice. The value of this approach is that resistance to change is not necessarily a matter of principal, but it is restricted to ân specific type of transformation. Role players must bear in mind that the various types of transformation are often inter-related. Therefore a rigid approach is not recommended. There is a relation between perceptions of transformation, meanings and viewpoints. This is because viewpoints are for instance, often based on perceptions. Perceptions are not necessarily a true reflection of reality, because it is based on selective observation, what people want to observe. Some individuals base their decisions on perceptions. Therefore it is necessary to determine the meaning of perceptions and their impact on transformation. An anastatic approach can be utilised for the renewal of transformation in the minds of role players. The meaning of anastatic (anastasis) is explained, including why an ideal state of affairs is regarded as static. The changing relations of public institutions and the community in relation to the ideal state are explained. Phases of transformation are also explained within the framework of an anastatic approach. This approach is based on specific elements. An anastatic approach indicated that a transformation process can become vague in the mindsets of role players. This process can be renewed in the mindsets by means of this approach. Renewal can be conducted by focussing for instance on the necessity, reasons, extent, sense, meaning and purpose of a specific content of transformation. In this regard a transcendental approach also focuses on the renewal of transformation in the mindsets of people. By means of this approach it is explained why barriers in mindsets can contribute towards the fact that the necessity of transformation is not understood. It is explained by means of a transcendental approach why minority aspects in an institution can contribute towards majority problems that exceed organisational boundaries. Different solutions are indicated to overcome these barriers. An anastatic and transcendental approach can be utilised in interaction within the framework of Masakhane. The meaning of Masakhane is explained as well as in the context of the Masakhane Campaign. This campaign serves as background why this concept became prominent since the campaign was launched during 1995. Both approaches indicate that four elements or categories can be relayed from the meaning of Masakhane. With these elements, it can be specified why this concept can be viewed as a necessity for the realisation of transformation. The relation of Masakhane and related concepts such as Ubuntu and Batho-Pele are also explained. Both approaches can be based on the foundations of public management. This foundation serves as an alternative approach on which Masakhane can be based for the realisation of transformation. In this Thesis, key concepts are viewpoints/perceptions, anastatic/anastasis, transcendental, transformation, change, renewal, mindsets, barriers, co-operation, Masakhane, Ubuntu and Batho-Pele.

At present municipalities in the Republic of South Africa are under pressure as a result of poor financial control and accountability that give cause to extensive corruption and financial mismanagement with the subsequent detrimental consequences for effective and efficient rendering of goods and services to the inhabitants. Hence, it is of the utmost importance that serious attention be given to the implementation of effective and efficient financial control and accountability at municipalities. Financial control and responsibility are definitely of the utmost importance in determining either the success or failure of local government in the Republic of South Africa. Financial control and accountability serve as important building blocks for a democratic dispensation relying on effective and efficient municipal government and administration. It is imperative that financial control should take place continuously and that a guiding and guarding hand should be held upon the manner in which money is spent or has been spent. This must then be reported to the municipal council who in turn must report to the inhabitants of the municipality. In order to account to the inhabitants regarding the functions and activities of municipal officials it is of vital importance that a council should execute sound control over the activities of its officials. Sound financial management will enhance a positive attitude and trust among the inhabitants towards the council. Accountability is in fact a responsibility that has to be accepted by everyone who has come into a position of authority. This implies that accountability has to be accepted in the manner of which the acquired responsibility is executed. The inherent aim of financial management at municipalities is to account for expenditure in public. The taxpayer has to be in a position to determine whether the money as appropriated in the budget has been used for that specific purpose. This purpose should be for the service rendering of particular goods and services bearing in mind the scarcity of funds and the complexity of needs. Statutory financial control at the sphere of local government consists of two components, viz. an external component (preparation of the budget, control over loans, expenditure, revenue, and external auditing) and an internal component (internal auditing, reporting, ethical conduct, and financial regulations). By means of these, it can be determined whether funds for approved programmes have been spent effectively and efficiently and whether the local community has received value for money. Several issues exist that can make it more difficult for the effective and efficient financial management at municipalities in the Republic of South Africa. These issues inter alia, include a lack of expertise, inability to collect arrear debt, extensive corruption, and exorbitant salaries and bonuses. In order to eliminate these issues it is necessary to create a basic set of ethical principles and values. Ethics is linked to the evaluation of specific forms of human behaviour or decisions that determine what is right or wrong, good or bad, or acceptable or not acceptable for the inhabitants of a particular municipality. Ethical conduct and the acceptance of proper values can prohibit municipal councillors and officials to be attracted to corrupt activities. A new positive development at the local government sphere is the implementation of Municipal Public Accounts Committees at municipalities in Gauteng. This body will enforce accountability at the local government sphere. A Municipal Public Accounts Committee is a committee of the municipal council that is appointed by the council to investigate financial issues and to report to the council. The media can also play an important role with the functions of this committee as it will keep the inhabitants informed about issues investigated by the committee. The effective and efficient enforcement of financial control measures of public accountability can ameliorate the occurrence of corruption and financial mismanagement at municipalities. This surely serves as a guarantee for excellent municipal financial management and can add to the public opinion and interest â the fundamental objectives of a democratic local government and management. The execution of proper financial control over municipal finances in order to enforce accountability at local municipalities to avoid maladministration and corruption and to contribute towards efficiency and effectiveness at local government level in the Republic of South Africa.

The principles of accountability and transparency serve as important building blocks for a democracy that wants to enhance sound and efficient governance. The South African government experiences increased allegations of insufficient public accountability, corruption and maladministration against them and therefore it is essential to pay in-depth attention to the role of public transparency in the enhancement of sound democratic governance. Transparency is not merely an aim in itself, but serves as a means to reach the planned government objectives and to make effective and efficient participation of all role-players possible. Open and transparent governance refer to, amongst other, access to information, participation in public decision-making and the freedom of the media. An excellent relationship of trust between the public sector and the public should continuously be developed and maintained. This makes it essential to keep the public well-informed about the management of national and regional public institutions, how well they perform, the money spent by them to reach the approved public objectives and how control is exercised to ensure successful implementation of the approved government programmes. Correct and sufficient information must be available to the citizens to enable them to determine the quality of public goods- and service delivery and to therefore contribute to improved service delivery by the public sector. A public institution can be viewed as transparent when it can deliver information to various roleplayers and/or stakeholders, as prescribed by different Acts, for example the Promotion of Access to Information Act, 2000 (Act 2 of 2000). By being transparent, a public institution confirms its respect towards the countryâs Acts; justifies its mere existence; confirms its willingness to follow the strategies of the government-of-the-day and to strive towards the improvement of the public welfare. Public accountability in a democratic government means that the political officebearers and public officials must account to the taxpayers for the collection and spending of public money. Public accountability therefore forms a central theme in the theory and practice of public transparency and the basis for sound public administration, as the taxpayer has a right to know how public money has been collected and spent. The South African government must implement well-planned programmes and projects to fight corruption in their strive towards the establishment of transparent, corruption-free and responsible governance. It is essential that the government-of-the-day itself fight corruption by adhering to a policy of zero tolerance towards corrupt officials, irrespective of who the individual is, and to involve the media as a partner that can publish information about corrupt practices in order for the public to be well-informed. Ethics and transparency are closely related. Ethical behaviour can lead to greater transparency in the activities of public officials. In a democratic government there is no place for keeping secrets and for confidentiality when it comes to activities which are financed with public money. Not always serving the publicâs interest, but rather its own, is unfortunately part of human nature. It is therefore essential to develop and implement control mechanisms, for example auditing and reporting techniques, which will contribute to public officials adhering to the requirements of transparency and openness. It is the duty and responsibility of all public institutions (political and administrative) to continuously exercise their actions in a transparent and open manner. Transparency is the so-called oxygen of politics and the public life. In the Republic of South Africa it is important to ensure transparent governance to establish equal and effective goods- and service delivery to the citizens; to establish excellent accountability and the involvement of citizens in public decision-making; to improve a legitimate government-of-the-day; to improve the policy formulation and implementation processes; to increase international investments and lastly to decrease the rate of corruption in the country.

No description available.

To date, no single, large scale empirical study has been undertaken on the nature of the public sector management job in Scotland. Instead, accounts of public sector managerial work amount to no more than a personal epitome of skills managers need and roles that they assume, anecdotes preferred to empirical evidence. Where empirical research has been undertaken on managerial work, this is based almost entirely upon senior managers in business and industry, public managers ultimately featuring in studies as `token gestures'. Consequently, generalisations and typologies emerge about a `typical' managerial working day from the study of a selective group of predominantly business managers. Furthermore, the `New Public Management' (NPM) would appear to be the product of implicit and explicit assumptions about public management rather than the outcome of research. Academics provide an account of the reforms facing public managers based on opinions and conceptions, not on empirical evidence. Moreover, these academics pull together different managerial practices and contexts and lump them under the umbrella term `NPM'. Given that public managers have been exposed to reform in different ways, a break must surely be made from treating public management and managers as homogenous. By using a combination of observation and questionnaire research, this Thesis will attempt to redress the main deficit currently inherent in both the managerial work and NPM literatures, namely a complete disregard of the context in which individual managers work. Whilst observation will allow an in-depth examination of the impact of context on the management job, the questionnaires will provide an insight into managers' perceptions of the context in which they work and the values which they draw upon. Only by communicating with the very people who run public sector organisations can a full understanding be grasped of the nature of public sector managerial work.

The machinations of the political environments of public organizations present interesting questions for scholars and practitioners alike. Moving beyond simply recognition of the inherent role of politics in the administrative process, I uncover specific causal mechanisms from the external environment to assess their influence on public administration. To investigate this phenomenon, I utilize data from the public education sector, one of the most common areas of public service delivery. This dissertation utilizes data from over 1000 Texas school districts. Given the heterogeneous nature of the state, these data are applicable to similarly structured organizations while the theories tested are tractable to other types of public policy. Unique to this project is the conceptualization of the role race plays for public organizations. Literature abounds with respect to how race affects clientele-agency relationships, but fails to address the effects of race and ethnicity at the upper echelons of public management. This research endeavor approximates reality in a meaningful way as our nation – and therefore our public organizations – becomes increasingly diverse in nature. The findings suggest that support, and more generally, the politics of the environment, matter for organizational performance. In some instances, such as turbulence in the environment, the role support plays in public service delivery varies. It is also the case that the presence of a racial or ethnic minority at the top levels of public organizations has a detrimental effect and mitigates an otherwise strong, positive association between supportive attitudes in the political environment and agency outcomes.

Decision making is a central concept in the study of both politics and organizations. Although much research has examined how individuals make decisions, there has been substantially less work on the consequences of these decisions. My dissertation focuses on two groups of decision makers, candidates running for office and public managers, and the effect of their decisions on the electorate and organization, respectively. The dissertation explores the impact of candidates' decisions regarding their campaigns on the electorate by examining campaign advertising during the 2000 Presidential Election. I focus on two candidate decisions. The first is to focus on certain issues as a way to prime the public to see the candidate as having certain traits, namely empathy, morality, and leadership ability. The second is to show voters that the candidate is like them by activating (i.e. priming) feelings of social identity among women, African-Americans, and Latinos. Using campaign advertising data and public opinion data, I analyze the effect of campaign advertising on voters' evaluations of the candidates to determine the effectiveness of these strategies. Results find that an effective strategy was for the candidates to air ads describing themselves as having certain traits. Talking about issues does not have much of an effect on voters' candidate evaluations. Appeals to women were not effective. Appeals to African-Americans were only effective for the Democratic candidate, and appeals to Latinos were only successful for the Republican candidate. I examine the decisions of public managers by focusing on middle level bureaucrats and the consequences of their decisions on their agencies. The agencies are public schools in Texas and the middle managers are principals. From a dataset of over 1,000 Texas school districts, I create a measure of principal quality which I then use to explore the impact of middle management on multiple school performance measures and to compare the influence of principals and superintendents on performance. I also examine the effect of principals within in the organization, namely how principals affect the turnover of the workers under them. Results find that principals have a direct and beneficial influence on organizational performance measures such as standardized test scores, college readiness, and turnover. To summarize the results more generally, the dissertation finds that the decisions actors make within the political process matter in important and significant ways.

This thesis analyses Human Resource Management (H.R.M) in English local government. The research shows how H.R.M in local authorities has been influenced by the development of New Public Management (N.P.M) that has adopted some but not all of the characteristics of H.R.M. N.P.M and H.R.M appear to have important differences arising from the unique nature of local government culture, organisation and structure. These differences were found in this study to prevent the full implementation of a strategic and effective form of H.R.M. As a result of these differences local government in England has developed a hybrid form of H.R.M suitable to the particular to the needs of local authorities. The study presents evidence that some cultural change has occurred in local authorities under H.R.M, particularly in the structure of organisations, and in the relationship between HR staff and managers. However, the inability of local authorities to overcome specific barriers to H.R.M means that the contribution H.R.M might make to the organisational performance of local councils is still unknown. These barriers are the inability of councils to produce integrated business and H.R strategies; underdevelopment of line managers; incomplete processes of devolution and decentralisation of HR responsibilities and issues arising from the political nature of local authorities.

Corruption has a destructive impact on the achievement of good governance and this has become evident in the governance of South Africa. South Africa has a systemically corrupt public sector, making it one of the most corrupt countries on the continent. Having an understanding of the principles guiding public administration in the Constitution juxtaposed with the extent of corruption in the South African public service, it is apparent that whistle-blowing is a necessary tool in the eradication of corruption as a fundamental anti-corruption mechanism. However, due to the expanse of unethical behaviour in the public sector organisational culture, whistle-blowing is stigmatised and negatively perceived by public servants. When a wrongdoing is committed, retribution is faced by the whistle-blower and not the perpetrator. Whistleblowing is thus not institutionalised into the South African public sector despite the existence of legislation supporting and promoting whistle-blowing. This characterises the sector as one with a whistlegenic organisational culture. Given the context in which reporting wrongdoing exists, this study sought to explore the institutionalisation of whistle-blowing in the South African public sector. The primary objective of the study was to determine the current state of whistle-blowing, the challenges thereof, focusing primarily on the Gauteng provincial departments as the area informing the study. The study also aimed to investigate how an ethogenic organisational culture, in which whistle-blowing is embedded in the culture, can be achieved in the public service of South Africa. The study employed the qualitative research approach. E-mail interviews were conducted with the Integrity Management Unit of the Gauteng Province in addition to a focus group interview conducted with the ethics officers of the Gauteng provincial departments. The onus of promoting ethical behaviour and thereby the anti-corruption measures provincial departments lies on the selected participants making them suitable to inform the research. The study employed a thematic analysis to analyse the collated findings. The study found that there are numerous challenges faced within the public sector that deter employees from whistle-blowing, in addition to the fear of retaliation. Ultimately, these challenges are a consequence of a systemically corrupt organisational culture and weaknesses in leadership. Subsequently, the study provided feasible recommendations which may be applied in the public sector to achieve an ethogenic organisational culture. / Dissertation (MAdmin)--University of Pretoria, 2020. / School of Public Management and Administration (SPMA) / MAdmin / Unrestricted