4. Electronic Theses and Dissertations (ETDs) - Faculties submissions
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Item The International Monetary Fund and the duty to make accountable decisions(University of the Witwatersrand, Johannesburg, 2023) Müller, ErnstItem 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 FatigueItem 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, AsabeaPurpose – 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.Item Barriers impeding financial management accountability by School Governing Bodies in Soweto(University of the Witwatersrand, Johannesburg, 2022) Mogorosi, RocheWith the advent of the South African Schools Act (SASA), School Governing Bodies (SGBs) were introduced into the South African Education landscape and assigned a task amongst others, of managing school finances. This meant that different stakeholders that are elected to serve on the SGBs carry a responsibility to plan, budget, spend and account for school finances. The unintended consequences of assigning the financial management task to SGBs was that stakeholders who had never managed public funds, now carried this responsibility. Added to this, was the danger of mismanagement and misappropriation of these very funds. A number of SGBs in Gauteng found themselves in breach of the SASA in so far as it relates to managing school finances in that some of them mismanaged funds to a point of fraud and/or corruption. Despite efforts from the Gauteng Department of Education (GDE) to provide training and orientation for SGB members, funds kept being mismanaged by some SGBs. The purpose of this research was to explore the barriers that impede financial management accountability of SGBs in selected schools in Soweto, Johannesburg South District. In order to accomplish the above, this research adopted an accountability framework through which all SGBs surveyed were going to be measured. This study adopted a cross-sectional design approach and used descriptive research to explain the phenomenon related to barriers impeding financial management accountability in the selected schools. The results revealed that perceptions surrounding accountability by SGB members are not sufficiently positively skewed to ensure financial management accountability. Sixteenpercent (16%) of the SGB members surveyed felt that the presence of an external evaluation does not affect their credibility whereas a further eighty six percent (86%) of those surveyed, indicated that they do not expect any consequences for financial decisions taken. On the positive side, fifty one percent (51%) of all SGB members surveyed were of the view that there will be increase in the social standing when they attend more SGB meetings and perform their responsibilitiesItem Five brigade atrocities in Zimbabwe: categorising international crimes and evaluating the criminal liability of perpetrators(University of the Witwatersrand, Johannesburg, 2023) Malunga, Siphosami Patrick; Moyo, KhulekaniIn virtually every village in the Zimbabwean provinces of Matabeleland and parts of Midlands, there are reminders of heinous atrocities perpetrated against defenceless civilians by the government between 1982 and 1987. These atrocities, commonly known as the ‘Gukurahundi,’ a moniker for the army brigade that committed them, resulted in the deaths of an estimated 20 000 Ndebele civilians. Many of those killed were abducted and forcibly disappeared, and their bodies thrown into mine shafts or buried secretly in shallow graves. Others were publicly executed and buried in mass graves. Thousands more were starved, tortured, raped, unlawfully detained, and their homes and belongings destroyed during the Gukurahundi operation. Survivors continue to bear physical, emotional and psychological scars while alleged high- level perpetrators continue to rely on their political incumbency to enjoy impunity and remain shielded from accountability for their crimes. This doctoral thesis addresses the existing literature gap on the legal classification of the Gukurahundi atrocities. It seeks to determine whether atrocities committed by Five Brigade of the Zimbabwe National Army (ZNA) and other security agencies against civilians constitute international crimes of genocide, crimes against humanity and war crimes. It assesses the application of international criminal andhumanitarian law in Zimbabwe and investigates the status of the Matabeleland Conflict under international humanitarian law. Further, it explores whether alleged perpetrators can be held individually criminally responsible for Gukurahundi atrocities under international law. Finally, the thesis is expected to contribute to understanding the legal nature of Gukurahundi atrocities, the role of alleged perpetrators and the victims’ prospects for justice and accountabilityItem Audit committee effectiveness: perspectives from South African audit committee members of JSE-listed companies(2021) Von Willich, KitaThis study investigates audit committee effectiveness from the perspective of South African audit committee members. Data were collected from 10 semi-structured open-ended interviews. The observations of 6 current audit committee members of companies listed on the Johannesburg Stock Exchange (JSE) were analysed and corroborated by the opinions of 2 external audit partners, an internal auditor and a regulator of accounting and governance. This research found that the levels of audit committee effectiveness of JSE-listed companies are poor. Nevertheless, respondents were of the opinion that there seems to have been a marked improvement from 10 or 15 years ago. Poor audit committee effectiveness has been attributed to overreliance on management for information and the lack of diligence to perform independent in-depth enquiry