The South African Government’s service delivery initiatives do not guarantee quality of life for all citizens of South Africa. An active challenge faced by researchers and practitioners, who do not have adequate solutions available, is based on the fact that government departments are not able to say what they have achieved; only what they have done. The aim of this study was to develop a conceptual approach or framework for public financial performance management, which will pave the way for operational and line managers in public financial management towards world-class performance with specific reference to effectiveness and service delivery outcomes. The contextualisation of public administration highlights the scientific foundations of public administration and the continuous development of administrative theories and growing administrative thought within the discipline of Public Administration. The development of public administration proves to be dynamic with the emphasis on future trends and emerging concepts of public management and good governance and the need for more efficient and effective service delivery. The state's role has changed from hands-on management and direct delivery of goods and services to the facilitation of an enabling environment, which provides a framework for private sector participation. Successful development programmes hinge on the effective economic policies, good governance and financial performance management of the facilitator. Due to the fragmentation of policy responsibility in society, the traditional mechanisms of governmental control are no longer workable, or even appropriate. Control is giving way to interaction and involvement with critical implications for the operational manager’s ability to manage, but still to be accountable. The future role of government will be based on governance and stewardship, which can create an enabling environment for all its citizens to enjoy a good life. Derived from an analysis of the public administration environment, the magnitude of the challenges and the tasks facing African countries, African governments and other stakeholders, especially the international community, must establish capacity to deal with a dynamic and changing environment. A systematic and holistic approach will be needed for the implementation of policy in order to become more effective and responsive to the needs of society. The role of governance as the ideal platform allows for an interactive relationship between the public financial management system and the budget process to be facilitated by various role players in different relationships. Interaction is based on the concept of getting the basics right and is also aligned with the public financial management system as a series of realistic platforms to accommodate the multiple role players. The result is a financial system that provides the opportunity for financial performance management and effective and optimal budget outcomes. A high-performing public-sector organisation is results-driven with a sound public financial management system, which allows the government to make the best use of all available resources. This type of organisation will meet the quest to efficiently and effectively utilise public resources to meet the needs of the community in an equitable manner. Public financial performance management must be viewed as the next logical evolution of the field of public management. Public financial performance management must be viewed as an essential component of successful management. This is cultural, operational and human resource management change. The transition will require recognition that rationality is the underlying force of performance management. The development of public financial performance management capacity is a means and not an end in itself; it is an integral part of the overall development agenda. Consequently, a capacity development strategy must be based on a broader vision of improved financial performance management and increasing organisational effectiveness leading to good governance. While country ownership is critical, the capacity development efforts have to be tailored to match the existing human resources, institutions, legal system, as well as the administrative and political culture. The drive for capacity development should transcend the mode by which it is to be delivered. / Thesis (PhD)--University of Pretoria, 2013. / School of Public Management and Administration (SPMA) / unrestricted

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L'examen des systèmes financiers publics des États de l'UEMOA a permis de constater que ces systèmes ont évolué dans le contexte contemporain de la nouvelle gouvernance financière publique. Le souci de la transparence, de la sincérité, de la responsabilité et de l'efficacité, principes cardinaux de la nouvelle gouvernance financière publique, a permis aux États de l'UEMOA sous l'égide de la Commission communautaire de renouveler les bases normatives et institutionnelles de leurs systèmes financiers publics. Les nouvelles normes introduisent une gestion financière publique axée sur les résultats avec une plus grande responsabilisation des acteurs. Elles confortent la suprématie budgétaire du Ministre des finances tout en investissant la direction du budget d'un rôle d'avant-gardiste programmatique en matière budgétaire et le contrôle financier d'une fonction d'évaluation de la dépense publique. Elles ont mis en perspective l'action du Parlement et des juridictions des comptes des États qui doivent mettre la veille à l'efficacité de la dépense publique au cœur de leurs actions. La mise en œuvre des nouvelles normes financières publiques change l'architecture et la méthode d'élaboration du budget qui passe d'une approche de moyen à une approche de résultat. Un ensemble de technicité et de rigueur entour désormais l'élaboration du budget dont les documents de programmation et les mécanismes de conception requièrent plus d'exigences. Les mécanismes et outils de pilotage de la gestion financière des États ont également changé. L'introduction de la responsabilité managériale a rendu nécessaire la mise en œuvre des outils de pilotage empruntés au secteur privé. Mais l'analyse des réalités sociologiques et des capacités internes des États révèle que la corruption, la non application délibérée des textes et l'insuffisance qualitative et quantitative des ressources humaines, matérielles et informationnelles constituent un blocage au bon fonctionnement des systèmes financiers publics. De même, au lieu d'être du "sur mesure" les nouvelles normes paraissent encore être du ''prêt à porter'' et ne tiennent pas toujours compte des réalités sociologiques des États. C'est pourquoi, la présente thèse propose de passer de l'imitation à l'innovation institutionnelle. Elle fait de la consolidation endogène des systèmes financiers publics une condition de réussite qui passe, entre autres, par l'instauration dans les États de la bisannualité budgétaire ; des profils des députés, du comité ordonnateur dans les ministères, de la responsabilisation solidaire du comptable et de l'ordonnateur et de l'instauration d'une responsabilité morale à travers l'implication de la chefferie traditionnelle et des confessions religieuses à la discipline financière. / The review of public financial systems of WAEMU (West African Economic and Monetary Union) States has shown that these systems evolved in the contemporary context of the new public financial governance. The concern for transparency, sincerity, responsibility and efficiency, the cardinal principles of the new public financial governance, allowed WAEMU States under the aegis of the Community Commission to renew the normative and institutional basis of their public financial systems. The new standards introduce a public financial management results-oriented with greater stakeholders accountability. They reinforce the budgetary supremacy of the Minister of Finance while investing the budget department of a pioneering programmatic role in budgetary matters and financial control of an evaluation function of public spending. They put into perspective the work of Parliament and the courts of accounts of States that should ensure the efficiency of public spending at the heart of their actions.The implementation of new public financial standards changes the architecture and the budgeting method that moves from a means approach to a results approach. A set of technicality and rigor now surrounds budgeting with programming documents and design mechanisms need more requirements. The mechanisms and management tools for the financial management of the States have also changed. The introduction of managerial responsibility necessitated the implementation of management tools borrowed from the private sector. But the analysis of sociological realities and internal capacities of the States reveals that corruption, not deliberate application of the texts and the qualitative and quantitative shortage of human, material and information resources are blocking the functioning of public financial systems. Similarly, instead of the "tailor" the new standards still seem to be the '' ready to wear '' and do not always reflect the sociological realities of the States. Therefore, this thesis proposes to move from imitation to institutional innovation. She makes endogenous consolidation of public financial systems a condition for success that goes by, among others, the establishment in the States of fiscal biannuality ; MPs profiles, the authorizing committee in the ministries, solidarity accountability of the accountant and of the authorizing, and establishing a moral responsibility through involvement of traditional chiefs and religious denominations discipline financial.

Local government, as government at grassroot, has, probably undergone transformation more than any institution in post-1994 South Africa. State-of the-art legislation have been passed that have restructured municipalities, and, especially, in the areas of performance and conduct of councillors and officials. Prominent in the areas of transformation are the roles of the Executive Mayor, which are no longer ceremonial as well as the radical changes which have been legislated in municipal financial management. This study was undertaken to determine the challenges that confront the Executive Mayor in financial management in selected local municipalities in the Free State. The hypothesis was formulated that "despite the state-of-the art legislation to regulate municipal finance, Executive Mayors in municipalities face the challenge of poor service delivery as a result of noncompliance to financial statutes due to human resource incapacity". To test the hypothesis, use was made by empirical research that comprised questionnaires completed by sample of managers and officials in the selected local municipalities of Mafube, Metsimaholo, Moqhaka and Ngwathe.The findings, amongst others, were that: • Human capital in the 4 selected local municipalities are in their prime age. 69 percent of managers are in the aged between 30 years to 50 years; • 57 percent of the managers responded that they have adequate qualifications and training to pursue the challenges in municipal finance; • All 4 municipalities normally get their budgets approved as required by compliance. • The hypothesis was consequently, invalidated. The study ends with recommendations to help improve standards and quality of financial management practice in the 4 municipalities.

Local government, as government at grassroot, has, probably undergone transformation more than any institution in post-1994 South Africa. State-of the-art legislation have been passed that have restructured municipalities, and, especially, in the areas of performance and conduct of councillors and officials. Prominent in the areas of transformation are the roles of the Executive Mayor, which are no longer ceremonial as well as the radical changes which have been legislated in municipal financial management. This study was undertaken to determine the challenges that confront the Executive Mayor in financial management in selected local municipalities in the Free State. The hypothesis was formulated that "despite the state-of-the art legislation to regulate municipal finance, Executive Mayors in municipalities face the challenge of poor service delivery as a result of noncompliance to financial statutes due to human resource incapacity". To test the hypothesis, use was made by empirical research that comprised questionnaires completed by sample of managers and officials in the selected local municipalities of Mafube, Metsimaholo, Moqhaka and Ngwathe.The findings, amongst others, were that: • Human capital in the 4 selected local municipalities are in their prime age. 69 percent of managers are in the aged between 30 years to 50 years; • 57 percent of the managers responded that they have adequate qualifications and training to pursue the challenges in municipal finance; • All 4 municipalities normally get their budgets approved as required by compliance. • The hypothesis was consequently, invalidated. The study ends with recommendations to help improve standards and quality of financial management practice in the 4 municipalities.

With more than 30 million people living with HIV/AIDS and about 2.5 million people infected in 2006 alone, the HIV/AIDS epidemic has become one of the highest priorities on the global development agenda. About 65% of the world population living with HIV/AIDS live in sub-Saharan Africa. Sub-Saharan Africa also lags behind in achieving international development goals and the burden of HIV/AIDS further exacerbates the cycle of poverty and inequality. Donor aid is often given on the assumption that the recipient country has adequate capacity in the government to manage all aspects of development: planning, fiscal management, programme design, financial control and budgeting, project implementation, accountability and monitoring and evaluation. The multiplicity of funding modalities in the donor field makes the absorption and spending of aid a challenge. The national capacity influences the ability to absorb donor aid and the role of public administration in the national development programmes cannot be over-emphasised. To attain the Millennium Development Goals (MDG) of the Millennium Declaration of the United Nations, special attention needs to be given to HIV/AIDS. Should the AIDS pandemic not be resolved properly, almost all the MDG might be in jeopardy. The Paris Declaration on aid effectiveness, harmonisation and alignment does not make any provision for safeguarding funds for the mitigation of the impact of HIV/AIDS in recipient countries. The United Nations’ UNAIDS has made it clear that to effectively attain any development goals in the developing world, mainstreaming of HIV/AIDS in all development activities needs to be done. Conceptually, mainstreaming HIV/AIDS means to bring HIV/AIDS to the centre of the development agenda, which requires change at individual, departmental and organisational level. From this overview emerges the research question: ‘Will the changing international official development assistance environment have an influence on financing the response to HIV/AIDS in the developing countries of southern Africa?’ This is a qualitative and descriptive study, based on a literature survey utilising a deductive approach in the fields of public administration, public financial management, development, development administration, HIV/AIDS and official development assistance (ODA). A model for a sector-based approach to financing the AIDS epidemic in the country was developed. The model is based on the many different mechanisms, best practices and lessons learned of many different organisations. It suggest one overarching body with legal status that can manage a country’s HIV and AIDS programme as a cross cutting issue. The Central body will have representation of all sectors, including government, donors and multilaterals. All the role players in the field should be involved in the development, planning and implementation of the programmes. / Thesis (PhD)--University of Pretoria, 2009. / School of Public Management and Administration (SPMA) / unrestricted

L’intervention économique financière locale est un phénomène relativement récent. Elle apparaît, notamment, à la suite des deux guerres mondiales mais également en raison des différentes crises économiques successives que connaît la France au cours du XXème siècle. L’Etat va progressivement déléguer aux collectivités territoriales un nombre croissant de compétences. L’objectif étant de pallier la carence de l’initiative privée, tout en soutenant celle-ci. Les compétences des collectivités territoriales, ainsi que les moyens humains et financiers, se développent par l’intermédiaire des transferts de compétences effectués de l’Etat vers les collectivités territoriales. Le contenu des budgets locaux s’accroît, quant à lui, de manière concomitante et permet, ainsi, d’agir sur le secteur économique local. De nombreux acteurs interviennent et il existe différents types d’interventions économiques possibles au niveau local. Par conséquent, un encadrement s’avère nécessaire tant au niveau législatif que réglementaire. La jurisprudence administrative et financière participe de la régulation des interventions économiques locales. Parallèlement, la législation administrative et financière encadre celle-ci. Cette thèse aura pour objectif de démontrer que l’interventionnisme économique local n’est pas seulement réalisé par l’intermédiaire d’instruments juridiques mais essentiellement par le truchement d’instruments financiers, dont le rôle sera déterminé. Ce travail de recherche consistera à identifier puis analyser ces instruments au niveau local. li s’agira également de s’interroger sur les modalités de mise en oeuvre, de contrôle et de sanction de ceux-ci et, surtout, de mesurer leur efficience sur la scène économique locale. / This thesis is about local public financial interventionism, in a context where it is decried. It proposes to study the different characteristics that define local public financial interventionism. The financial competence held by the local authorities to intervene in favor of the private enterprises, granted by the legislator, allows the exercise of a local public financial and fiscal regulatory power while taking into account the rights and freedoms of private enterprises. Local public financial interventionism takes place through conventional legal techniques, such as unilateral administrative act and contract, which go beyond the dichotomy of public and private law, and financial techniques, such as local public expenditure and local tax revenue, and the loss of revenue derived from local taxes, thus offering a multiplicity of legal and financial instruments. The analysis of the effectiveness of local public financial interventionism makes it possible to define the various forms of local public financial intervention and to assess the mechanisms put in place to evaluate, control and sanction it.

La gestion par la performance est l’aboutissement des efforts de longue haleine entrepris par les pays les plus avancés afin de moderniser le fonctionnement de leurs administrations. D’ores et déjà, la nouvelle tendance libérale amorcée par ces pays, du fait de la globalisation, amène toutes les autorités publiques à travers le monde à repenser leur approche managériale de manière, non seulement à permettre une meilleure allocation des moyens budgétaires, mais aussi afin de se doter d'un dispositif de pilotage ayant pour but, d’améliorer l’efficacité de la dépense publique pour atteindre des résultats prédéfinis.Dans cette perspective, l’Algérie à l’image d’autres pays en développement, a enclenché tout un processus de modernisation de son système budgétaire, baptisé "MSB". Elle cherche ainsi à améliorer son mode de fonctionnement, en s’orientant de plus en plus vers une gestion performante des recettes issues de la rente pétrolière. Cela est d’autant plus nécessaire que les dysfonctionnements actuels appellent un besoin réel d'assainissement pour le redressement économique, et le déploiement rationnel et transparent des dépenses publiques.Cette thèse s’inscrit dans l’analyse de cette démarche. Elle cherche à révéler les grands axes retenus pour la mise en place de la budgétisation programme en Algérie, ainsi que l'analyse détaillée du projet de la LOLF algérienne, une option qui apparaît plus pressante pour réviser en profondeur la loi n° 84-17 du 7 juillet 1984 relative aux lois de finance. Elle vise à décrire à la fois la prise de conscience interne quant à la nécessité de réformer le système en vigueur, ainsi que les réformes suggérées ou "imposés" par le Fonds monétaire international (FMI), et la Banque Mondiale.La démonstration faite par notre étude vise à retracer les influences de l'héritage juridique et des pratiques budgétaires françaises sur les finances publiques algériennes. Avec un système miné par des pesanteurs sociologiques et un environnement mal préparé à une mutation d'ampleur, l’environnement actuel peine à être réceptif aux exigences de résultats. / The management by result is the outcome of long efforts that has been adopted by the most developed countries in order to modernize their administrations' performance. Already, the new liberal trend initiated by these countries, as a result of globalization, leads all public authorities around the world to rethink their approach to management so that not only allow a better allocation of budgetary resources, but also in order to develop a control device aimed to improve the efficiency of public spending to achieve predefined results.In this context, Algeria, like other developing countries, initiated a whole process of modernization of the budgetary system, called "MSB", it seeks to improve its operation by moving increasingly towards a efficient management of revenues from the oil returns. This is necessary while current problems require a real need for economic recovery, rational and transparent deployment of public expenditure.In fact, this thesis aims to analyze this approach. It seeks to reveal the major axes for the implementation of the budgeting program in Algeria, and a detailed analysis of the LOLF Algerian project, an option that appears more urgent to revise law n° 84-17 of 7 July 1984 concerning finance laws. It aims to describe both the internal awareness about the need to reform the current system and the proposed reforms or "imposed" by the International Monetary Fund (IMF) and the World Bank.The demonstration in this study aims to show the influences of legal heritage and French budgetary practices on Algerian public finances. With a system undermined by sociological links that is poorly prepared for a major change, the current environment is hardly receptive to performing requirements.

In the context of evaluating effectiveness of information systems, the public sector requires a specific approach for measuring indirect benefits such as strategic / political value. There is not yet a holistic approach and no unified adaptive and time-variant model addressing the problem. In this thesis, Strategic Management Model developed and partially applied at the Ministry of Finance, Turkey, is described. The model is based on the public value delivery chain, from strategic goals to accountability reporting. Public Financial Management Value Space is built step by step, and a method is defined on the Value Space for effectiveness assessment through calculation of five value components, namely the Agency Value, User Value, Political Value, Strategic/Social Value, and Environmental Value, using weighted summation of key goal and performance indicators. Value space is mapped to ontology, then to the object model for flexible system implementation. The assessment calculation method, resulting in a single value allows for a-posteriori benefits assessment, allows not only for cross-comparison of programs, agencies, functions, etc. by fixing the values on the dimensions of the value space under analysis, but also standardization and consolidation. Economy, efficiency and effectiveness are linked as an extension of the assessment model by introducing the expenditure component of the budget. The model has been applied to two case studies of Information System investments at the Ministry of Finance, and a cross-comparison of these initiatives has been provided.

Made available in DSpace on 2016-03-15T19:25:35Z (GMT). No. of bitstreams: 1 Adriana Costa Barbosa.pdf: 2051205 bytes, checksum: ce292ba244f345a62b3c1d80052dd6cb (MD5) Previous issue date: 2011-02-17 / In the last few years, the growing socio-environmental problems and the consequent liability of the social players when confronting such problems have led companies, including financial institutions to drive towards replacement of their business strategies in accordance with the principles of sustainable development. Following this drive, BEP (fictitious name), a public financial institution, has launched the program of Regional Sustainable Development (RSD), with the promise of promoting sustainable development in regions in which it operates. To turn the program possible, the institution recognizes the need to train corporate agents for the preparation to the referred challenge. In view of the background, this study aims to understand how does the process of competencies development of corporate players for the implementation of RSD projects. The need of this study is justified for the advancement of discussions on competencies within the sphere of a political and societal perspective, once the RSD build up is leveraged by means of participatory processes and requires the performance of social players, as well as of socially responsible professionals. Therefore, it is to approach the competencies in an unexplored scope, which concerns mainly with the ability of the professionals to overcome the limits of the organization and to identify how they can contribute for the development of the regions and their communities, as well as how they can extend the meaning of work in addition to the issues on value creation within the organization's activities. To meet the proposed objectives, a qualitative case study has been conducted. The data analyze employed the interpretative textual analyze process, proposed by Gil Flores (1994). The results of the survey show that by designing an educational project with the blending of formal actions (internal certification program both in social and environmental responsibility and RSD, that is, classroom courses on RSD and MBA in RSD) and informal ones (work experience either in poor communities, in familial groups, in work groups and in discussion forums), BEP has enhanced the competencies development, since the formal actions have brought in knowledge that guide the managers´ actions and the informal actions have helped carry out in accordance with the local needs of the communities. To advance in their initiative developmental competencies, the organization needs to invest in ongoing training of managers in order to improve communication with partners and the market, besides taking in account the transition of the bank managements through the establishment of a ritual transition so that the managers´ competences becomes an organizational competence. The managers, in addition, begin revising their traditional skills and expanding the meaning of work beyond the quantitative indicators, such as the profit maximization for its shareholders, similarly to evaluating their work under the qualitative perspective, so as to contribute to social, educational and professional development of the communities. This is the new manager, who goes beyond the boundaries of the organization and in the field to looks at its surroundings in search for business opportunities that involve a new development strategy sustained in the development of the regions and their communities within a sustainable way. Likewise, this is a manager who has to approach areas of distinct knowledge from his/her original background and to get to know business areas that previously had not been part of his/her expertise, as well as legal and labor relations and production processes of the related areas. / Nos últimos anos, os crescentes problemas socioambientais e a conseqüente responsabilização dos atores sociais a enfrentarem estes problemas têm feito com que as empresas, entre elas as instituições financeiras, caminhem no sentido de reposicionar suas estratégias empresariais de acordo com os princípios do desenvolvimento sustentável. Seguindo neste caminho, o BEP (nome fictício), uma instituição financeira pública, lançou o programa de Desenvolvimento Regional Sustentável (DRS), com a promessa de impulsionar o desenvolvimento sustentável nas regiões onde está presente. Para a viabilização deste programa, a instituição reconhece a necessidade de formar agentes corporativos preparados para assumir este desafio. Frente a este cenário, o presente estudo tem como objetivo compreender como ocorre o processo de desenvolvimento de competências de atores corporativos para implementação de projetos de DRS. Justifica-se a necessidade deste estudo para o avanço de discussões sobre competências numa perspectiva político-societal, uma vez que a construção do DRS é alavancada por meio de processos participativos e exige a articulação de atores sociais, bem como uma atuação socialmente responsável por parte dos profissionais. Trata-se, portanto, de abordar as competências em uma dimensão pouco explorada, que se preocupa, sobretudo, com a capacidade de os profissionais extrapolarem os limites da organização e identificarem de que maneira podem contribuir para o desenvolvimento das regiões e das respectivas comunidades, ampliando o sentido do trabalho para além de questões de geração de valor para as atividades da organização. Para responder aos objetivos propostos, foi conduzido um estudo de caso qualitativo. Já a análise de dados empregou o processo de análise textual interpretativa, proposta por Gil Flores (1994). Os resultados desta pesquisa sinalizam que ao desenhar um projeto educativo mesclando ações formais (programa de certificação interna em responsabilidade socioambiental e DRS, curso presencial sobre DRS e MBA Executivo em DRS) e informais (experiências de trabalho junto a comunidades carentes, vivências com grupos de produtores familiares, grupos de trabalho e fóruns de discussão), a BEP potencializou o desenvolvimento de competências, uma vez que as ações formais contribuíram com conhecimentos para guiar a atuação dos gestores e as ações informais auxiliaram no agir de acordo com as necessidades locais das comunidades. Para avançar em suas iniciativas de desenvolvimento de competências, a organização precisa investir na formação continuada dos gestores, a fim de melhorar a comunicação com os parceiros e com o mercado, além de atentar para o processo de transição de gerências bancárias, estabelecendo um ritual de transição para que a competência dos gestores torne-se uma competência organizacional. Os gestores também já começam a rever suas capacidades tradicionais, ampliando o sentido do trabalho para além de indicadores quantitativos, como a maximização de lucro para acionistas, mas avaliando seu trabalho também sob a ótica qualitativa, de forma a contribuírem para o desenvolvimento social, educacional e profissional das comunidades. É um novo gestor, que ultrapassa as fronteiras da organização, vai a campo e olha o seu entorno, descobrindo oportunidades de negócio que permeiam uma nova lógica de desenvolvimento, ancorada no desenvolvimento das regiões e de suas respectivas comunidades, de forma sustentável. É um gestor que também tem de transitar por áreas de conhecimento distintas de sua formação original, conhecendo áreas de negócios que até então não faziam parte de sua expertise, bem como as relações legais, trabalhistas e modo de produção nestas áreas.