Krav på ansvarstagande för offentliga chefer har ökat under de senaste åren, och detta har i sin tur lett till ökat krav på offentliga chefer som dessutom får ta allt mer ansvar. De behöver också lägga ner allt mer av sin arbetstid på att arbeta med just ansvar. Dessa ökade krav är dock inte jämnt fördelade över organisationens chefer. Därför har ansvaret blivit stort för de chefer som ansvarstagandet faller på. Syftet med denna studie är att bidra till en ökad förståelse för ansvarstagande i offentlig sektor. Genom att i praktiken undersöka hur offentliga chefer utkrävs på ansvarstagande samt hur en offentliga organisation internt hanterar krav på ansvarstagande hoppas vi kunna bidra till en ökad förståelse kring begreppet ansvarstagande. Utifrån vårt syfte är två forskningsfrågor formulerade för att med hjälp av dessa kunna besvara syftet med studien.Studien som genomförts är kvalitativ med en abduktiv ansats. Till studien har det tillämpats ett hermeneutiskt synsätt för att kunna förstå och tolka det insamlade empiriska materialet. Det empiriska materialet har samlats in genom semistrukturerade intervjuer som genomfördes med nio respondenter vid en enhet vid Jönköpings kommun. Vi har intervjuat en högre chef, fyra enhetschefer och fyra mellanchefer som arbetar vid samma enhet. Detta för att med hjälp av respondenternas svar kunna fastställa hur en offentlig organisation och dess chefer utkrävs på ansvarstagande och internt hanterar krav på ansvarstagande.Den insamlade empirin har sedan satts i relation till den vetenskapliga litteratur som vi använt oss av i den teoretiska referensramen. Den teoretiska referensramen har utvecklats med hjälp av tidigare litteratur och behandlar tre huvudområden vilka är styrning i offentlig sektor, att förstå ansvarstagande och mellanchefer. Denna teori har sedan använts för att problematisera och analysera det empiriska materialet. Detta har i sin tur mynnat ut i slutsatserna för studien.I studien framkommer det att de undersökta cheferna kopplar begreppet ansvarstagande till ansvar och därigenom även till deras arbetsbeskrivningar. Cheferna utkrävs på så sätt på ansvarstagande genom de olika ansvarsförhållandena som kräver att de utför vissa arbetsuppgifter och sköter vissa ansvarsområden och därmed genomsyrar ansvarstagandet deras arbete. Trots de hinder som kan uppkomma för mellanchefer fungerar mellancheferna i denna organisation som en avlastning för enhetscheferna och underlättar därmed kravet på ansvarstagande som ligger på enhetscheferna. / Demands of accountability for public managers have increased in recent years which have resulted in increased demands on public managers, who must take more responsibility. Therefore, they must devote more of their working hours to work with responsibility. However, these increasing demands are not evenly distributed among the organization’s managers. Thereby the responsibility has become heavy for the mangers who deal with accountability. The purpose with this thesis is to generate knowledge about accountability in public sector. By examining how public managers are pressed for accountability and how an organization internally manage demands of accountability, we hope to contribute to an increased understanding around the concept of accountability. Two research questions are formulated to help us answer the purpose with the thesis.The study is conducted by means of qualitative method where we apply an abductive approach. It has applied a hermeneutical perspective to interpret and understand the collected empirical material. The empirical material has been collected through semi-structured interviews with nine respondents at a unit at Jönköpings kommun. We have been interviewing a senior manager, four unit mangers, and four middle managers who work within the same unit. With help from the respondents answers we would like to determine how public managers are pressed for accountability and how an organization internally handle demands of accountability.The collected data has been related to the academic literature which we used in the theoretical framework. The theoretical framework has been developed by using former literature and discusses three major topics, which are public sector governance, understanding accountability and middle managers. This theory has then been used to problematize and analyze the empirical material. All the above have led to the conclusions of this study.In this study, it appears that the examined mangers connect the concept accountability to responsibility and therefore to their job descriptions. The managers are pressed for accountability through their accountability relationships which demand that they perform their working tasks and manage their responsibilities, and thereby accountability permeates their work. Despite the obstacles that can appear for middle managers the middle managers in this organization work as a relief for the unit managers and thereby they ease the demand of accountability, which are lying on the unit managers.This thesis is written in Swedish.

This study was undertaken with the purpose of analysing the public accountability system of secondary schools in the Johannesburg North District. It also tested the relationship between the accountability system and the effectiveness and efficiency of secondary schools. Over and above principals, learners and parents, the study also utilised numerous published literature to analyse the current accountability system. The findings of the empirical study revealed that there were disparities between the literature review and the current accountability system. Three major findings were made by this study. Firstly, there is a lack of synergy between internal and external accountability systems. Secondly, there are different accountability systems used by different secondary schools in the same District and lastly grade twelve results are used to measure the effectiveness and efficiency of secondary schools in the chosen District. In conclusion, proposals which may assist in improving the current accountability system were made. / Public Administration and Management / M. Tech. (Public Management)

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science

Fair value accounting of biological assets in the public sector was introduced with the adoption of the public sector specific accounting standard, Generally Recognised Accounting Practice (GRAP) 101. The public sector currently uses different bases of accounting: public entities and municipalities must use accrual accounting and apply the principles of GRAP, while government departments report on the modified cash basis. Furthermore, public entities do not consistently apply the requirements of GRAP 101. This lack of a uniform basis of accounting has a negative effect on the comparability of financial information. This study identified the challenges facing the public sector in the application of GRAP 101, specifically regarding the fair value accounting of biological assets. The successful implementation of GRAP 101 by a public entity, AsgiSA-EC, was used as a case study to clarify the fair value accounting challenges in the reporting of biological assets in the sector. / Business Management / M. Accounting Science

The right to education is entrenched in the Constitution of the Republic of South Africa, 1996. The Constitution, together with various policy documents, provides guiding principles for the transformation of higher education in South Africa. Several universities were placed under administration, before and after the attainment of democracy in South Africa. The independent assessors reports on these institutions have one thing in common, namely that they point out poor administration and ineffective corporate governance practices. Despite many commendable initiatives by Government since 1994 to improve an apparently flawed higher education system, some aspects could be enhanced further, especially concerning corporate governance and governance accountability. Council members and the executive management of higher education institutions are subject to common law fiduciary duties and duties of care and skill. However, their accountability for breaches of these duties is not always clear and is seldom enforced. There is a need to balance effective accountability and the exercise of discretionary powers that are integral to effective governance and management. This thesis considers how corporate governance and compliance in higher education can be improved further, taking into account various legislative changes to the Higher Education Act 101 of 1997, direction provided by the Companies Act 71 of 2008 and the Banks Act 94 of 1990 in respect of the regulation of directors’ duties. An in-depth investigation into the relevant provisions of these Acts was not intended nor undertaken. Rather, the thesis draws from these Acts so that the problems concerning corporate governance in the higher education sector may be dealt with. The regulation of higher education in the foreign jurisdiction of the State of Georgia in the United States of America and in the Canadian province of Ontario was also considered. Based on the research undertaken, specific amendments are proposed to the Higher Education Act of 1997 and the Regulations for Reporting by Public Higher Education Institutions 2014, which are aimed at improvin higher education. / Die reg op onderwys word in die Grondwet van die Republiek van Suid-Afrika 1996 verskans. Riglyne vir die transformasie van hoër onderwys in Suid-Afrika word in die Grondwet en verskeie ander beleidsdokumente vervat. Voordat en nadat ‘Suid-Afrika demokraties geword het, is verskeie universiteite onder administrasie geplaas. Luidens die onafhanklike assessore se verslae, het hierdie instellings een ding gemeen gehad: swak administrasie en ondoeltreffende korporatiewe regering. Ondanks talle prysenswaardige stappe van die regering sedert 1994 om die probleme in die hoëronderwysstelsel te ondervang, kan bepaalde aspekte steeds verbeter, in die besonder korporatiewe regering en regeeraanspreeklikheid. Raadslede en lede van die uitvoerende besture van hoëronderwysinstellings is verplig om hulle gemeenregtelike fidusiêre pligte en hulle sorgvuldigheids- en kundigheidsplig na te kom. Hulle verantwoordingspligtigheid in geval van pligsversuim is egter dikwels vaag en word selde afgedwing. Die juiste ewewig moet gevind word tussen doeltreffende verantwoordingspligtigheid en die uitoefening van diskresionêre magte wat onlosmaaklik deel is van doeltreffende korporatiewe regering en bestuur. In hierdie tesis word gekyk hoe korporatiewe regering en nakoming in hoër onderwys verbeter kan word met inagneming van verskeie wysigings van die Wet op Hoër Onderwys 101 van 1997, riglyne in die Maatskappywet 71 van 2008 en in die Bankwet 94 van 1990 aangaande die pligte van direkteure. Geen grondige ondersoek na die toepaslike bepalings in hierdie wette is beoog of gedoen nie. Hulle word eerder gebruik om oplossings vir die probleme met korporatiewe regering in hoër onderwys te vind. Hoe hoër onderwys in die Amerikaanse deelstaat Georgia en die Kanadese provinsie Ontario gereël word, is eweneens in ag geneem. Wysigings van die Wet op Hoër Onderwys van 1997 en die Regulations for Reporting by Public Higher Education Institutions 2014, wat poog om verantwoordingspligtigheid en voldoening in hoër onderwys te verbeter, word voorgestel. / Ilungelo lokufunda liqukethwe uMthethosisekelo woMbuso waseNingizimu Afrika, wangonyaka ka 1996. UMthethosisekelo, kanye neminye imibhalo eyahlukahlukene yemigomo, inikeza umhlahlandlela wemigomo yokuguqulwa kwamaziko emfundo ephakeme eNingizimu Afrika. Amanyuvesi ahlukahlukene amiswa futhi, ngaphambili nangemuva kokuthola idemokhrasi eNingizimu Afrika. Imibiko yabaphenyi bamanyuvesi abazimele inophawu olufanayo, lokuthi iveza ukungahanjiswa kahle kohlelo lokuphatha kanye nokungalandelwa kwezingqubo zokuphatha amabhizinisi. Yize kunemizamo eminingi encomekayo evela uHulumeni kusukela ngonyaka ka 1994, imizamo yokuthuthukisa uhlelo lwemfundo ephakeme olwehlulekayo, ezinye zezimpawu zaqhubeka nokuqiniswa, ikakhulu lezo ezimayelana nokuphathwa kwamaziko kanye nokuziphendulela kwamaziko. Amalungu omkhandlu kanye nesigungu sabaphathi bamaziko emfundo ephakeme bayaphoqeleka ukulandela umthetho ngokuthi benze imisebenzi ngokuthembeka okuyimisebenzi emayelana nokunakekela kanye namakhono okusebenza. Yize-kunjalo, ukuziphendulela kwabo uma bephula imithetho kaningi akucaci kahle kanti le mithetho ayivamisile ukuqiniswa. Kunesidingo sokulinganisa uhlelo olusebenzayo lokuziphendulela kanye nokusebenzisa amandla okuphatha onikezwe wona, okungamandla ayinsika ekuqiniseni uhlelo lokuhanjiswa kahle kwamaziko kanye nokuphathwa. Le thesis iqonde ekutheni ngabe uhlelo lokuphathwa kwamaziko kanye nokulandelwa kwemithetho emazikweni emfundo aphakeme kungathuthukiswa kanjani, uma kubhekwa izinguquko zomthetho ezahlukahlukene, kuMthetho 101 weMfundo Ephakeme ka 1997, uma kubhekwa indlela enikezwa uMthetho 71 weziNkampani ka 2008 kanye noMthetho 94 wamaBhange ka 1990 mayelana nomthetho wemisebenzi yabaqondisi. Akukaze kube nenhloso futhi kwenziwe uphenyo olujulile mayelana nemithetho efanele yale Mithetho. Kunalokho, ithesisi yencike phezu kwaleMithetho ukuze izinkinga ezimayelana nokuphathwa kwamaziko emkhakheni wemfundo ephakeme zidingidwe kahle. Umthetho wemfundo ephakeme esiyingini somthetho sangaphandle se-State of Georgia ngase-United States of America kanye nasesifundazweni saseCanada ngase-Ontario nawo uye wabhekwa. Ngenxa yocwaningo olwenziwe, sekuye kwaphakanyiswa ukuthi kube nezinguquke ezithile eMthethweni weMfundo ePhakeme ka 1997 kanye naseMithethweni yokuBika yamaZiko eMfundo ePhakeme oMphakathi ka 2014, okuyimithetho ehlose ukuthuthukisa izinga lokuphatha okunokuziphendulela kanye nokulandela umthetho wemfundo ephakeme. / Mercantile Law / LL. D.