Wits Business School (ETDs)

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    Accountability for audit findings in the Department of Social Development
    (University of the Witwatersrand, Johannesburg, 2020) Chetty, Kylan; Cairns, M.
    This research aims to examine the effect and importance of accountability of audit findings and their recommendations in the South African Department of Social Development. The research utilizes qualitative data using interview data by a sample of 16 individuals relevant to audits and accountability within the department. In “Chapter 1-2,” the introduction and the literature review of auditing theories, repetitive findings, and accountability are presented. After that, a conceptual framework was formed, which led to a significant link between accountability and repetitive findings regarding the effect a lack of accountability has on organizational development and the repercussions. “Chapter 3-4” demonstrates a well-constructed research methodology, which provides an indication of the Interpretivist approach the research would take through the evaluation of audit reports, literature, and interviews. Thus, the research design formed a basis for collecting valuable data that followed a process of analysis to determine the significant findings of the study. “Chapter 5” The final portion of this research aims to conclude on the study's findings based on the core elements of accountability and the significant impact this has on the DSD effectiveness in implementing audit recommendations. The study highlights a strong existence of a lack of accountability by the DSD and the need to implement an audit policy practice that mitigates non-compliance by Senior Management in the implementation ofaudit recommendations. Overall, the results demonstrated a strong existence of a lack of accountability in the department and an ineffective understanding of addressing key findings. A significant notion of the data revealed that senior managers were unable to resolve audit findings and their root causes, resulting in repetitive findings and therefore the creation of repetitive tasks resulting in a condition known as Audit Fatigue
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    The impact of an institutionalised Monitoring & Evaluation (M&E) system on accountability in the public sector
    (University of the Witwatersrand, Johannesburg, 2023) Mashigo, Grace; Ahwireng-Obeng, Asabea
    Purpose – The purpose of this research report is to investigate the effect of an institutionalised monitoring and evaluation system on accountability and whether it has made any difference in strengthening accountability and transparency in the public sector. The aim is to assist programme managers to develop and have in place proper M&E systems to influence performance improvement, ethical compliance, and accountability. Design/methodology/approach - The research study uses a quantitative research method using descriptive analysis on continuous variables measuring central tendency and measures of dispersion. The statistical concept of hypothesis testing is used. The research details five a priori hypothesis and subjects the hypothesis to empirical testing. This is a process of testing whether the research claims are using simple evidence. The research is to establish whether M&E influences accountability. Several propositions that relate to M&E and accountability objectives in relation to the research questions were formulated with each question being a statement of empirical testing. Findings – The analysis of the hypothesis indicated that the hypothesis was rejected on three of the hypothesis testing and accepted on two on the hypothesis testing. The three rejected are Measurement Objectives Developed (MOD), Formulation of Indicators (FOI) and Reporting (R) meant that there was not enough evidence to support the hypothesis. Research limitations/implications – Only the quantitative method was used which is limiting. The limitation is minimised by testing the validity and reliability of internal consistency. The sample size was based only on the Department of Agriculture, Land Reform and rural Development which poses as a limitation and might not provide a comprehensive spread of evidence to infare the results to the whole population. Convenience sampling was used, the disadvantage are that the available data can be misleading, there is limited specificity and difficult to replicate the findings. Originality/value - The institutionalisation of M&E is the first step in assisting managers to improve performance and accountability. This involves the development of sustainable functional M&E systems in the public sector where reliable information is collected and used constructively by managers and the M&E unit.