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The role of management control on service delivery in local government : a case study of a South African municipality

The management control systems package has been the subject of recent studies but no study was found that examined the role of management control on service delivery in local government. The Victor Khanye Local Municipality in South Africa has experienced repeated service delivery protests attributed to a deficiency in the delivery of basic municipal services. An in-depth analysis was conducted on selected planning and budgeting aspects of the management control systems package and their role in the delivery of basic municipal services. This qualitative case study, carried out with semi-structured interviews, found that the Integrated Development Plan (IDP), the Service Delivery and Budget Implementation Plan (SDBIP) and the budget were used to improve the delivery of basic municipal services. Further research may be conducted on factors inhibiting 100% alignment between the IDP, the SDBIP and the budget, and to determine the role of a quarterly review system for low ranking employees on service delivery / Management Accounting / M. Phil. (Management Accounting)

Identiferoai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.unisa.ac.za:10500/25606
Date02 1900
CreatorsNkadimeng, Mmathume Norman
ContributorsJulyan, Leoni, Lötter, M.
Source SetsSouth African National ETD Portal
LanguageEnglish
Detected LanguageEnglish
TypeDissertation
Format1 online resource (viii, 120 leaves) : illustrations (some color)

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