Thesis (MAdmin)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: The study is devoted to the determination of an appropriate financial
management and budgeting system to support a transforming South Africa.
Given the challenges and opportunities presented by the new political
dispensation, both locally and abroad, the evolution of financial management
and budgeting systems is analysed. Specifically, elements of each budgetary
system that stood the test of time to the present, are studied.
International case studies of countries that have undergone (or are
undergoing) the transformation process successfully, or otherwise, are fully
discussed to serve as invaluable lessons and experience for South Africa on
its quest for a smooth and swift transformation, to prevent it from ending up
as just another unsuccessful transformation. This then serves as a broad
foundation for an appropriate financial management and budgeting system
which is proactive in the transformation process.
South Africa will not reinvent the wheel. Unlike other countries that waited for
transformation problems to fall upon them, the South African financial
management and budgeting system manipulates the financial management
policies. It achieves this by broadly defining the objectives to be achieved
through prioritisation and reprioritisation, formulate clear strategies for shortterm,
medium-term and long-term plans, goals, processes, functions and
activities.
It applies all the positive elements of input-orientated systems, activity/
performance measuring systems, objective/goal-orientated system, medium
term expenditure framework and multi-year budgets studied and drawn from
lessons and experience of other countries. South Africa's appropriate
financial management and budgeting system is a broad crosswalk model
vacillating between all systems from a broad definition of objectives, goals,
processes and activities ending up with a strong financial management tool. / AFRIKAANSE OPSOMMING: Dié studie word gewy aan die daarstelling van 'n Geskikte Finansiële Bestuur en
Begrotingstelsel om 'n veranderende Suid-Afrika te ondersteun.
Teen die agtergrond van die uitdagings daargestel deur die nuwe politieke
bestel word die revolusie van finansiële bestuur- en begrotingstelsels plaaslik
en in die buiteland ontleed en in perspektief geplaas. Meer spesifiek is die
elemente van elke begrotingstelsel wat die toets van die tyd deurstaan het,
bestudeer.
Internasionale studies van lande wat die veranderingsproses suksesvol
ondergaan het (of tans daarmee besig is), of andersins, word volledig
bespreek om as 'n onskatbare les en ondervinding vir Suid-Afrika in sy
soektog na 'n gladde en vinnige transformasie te dien en om te verhoed dat
dit op net nog 'n onsuksesvolle transformasie uitloop. Dit dien dan as 'n breë
grondslag vir 'n Geskikte Finansiële Bestuur- en Begrotingstelsel wat proaktief
in die Suid-Afrikaanse transformasieproses is.
Suid-Afrika sal nie die wiel kan heruitvind nie. Anders as in ander lande wat
op transformasieprobleme gewag het om hulle te tref, kan die Suid-
Afrikaanse Finansiële Bestuur- en Begrotingstelsels finansiële bestuursbeleid
pro-aktief ondersteun. Dit word bewerkstellig deur 'n omvattende bepaling
van die mikpunte wat bereik moet word deur priorisering en herpriorisering
van planne, doelwitte, prosesse, funksies en aktiwiteite op die kort, medium
en lang termyn. Dit is moontlik indien al die positiewe elemente van
verskillende finansiële bestuur- en begrotingsteiseis, soos bestudeer in en
geleer uit ander lande se ondervindings toegepas word. Suid-Afrika se
Finansiële Bestuur- en Begrotingstelsel behels 'n breë omvattende model wat
put uit al die stelsels wat 'n bepaling van doelstellings, mikpunte, prosesse en
aktiwiteite bevat ten einde te eindig met 'n sterk Finansiële Bestuurswerktuig.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/51590 |
| Date | 03 1900 |
| Creators | Mdlazi, David Thembalikayise Francis |
| Contributors | Burger, A. P. J., Stellenbosch University. Faculty of Economic and Management Sciences. School of Public Leadership. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | English |
| Type | Thesis |
| Format | 280 pages |
| Rights | Stellenbosch University |
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