4. Electronic Theses and Dissertations (ETDs) - Faculties submissions

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Subject: search.filters.subject.Accountability

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Now showing 1 - 8 of 8
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    Evaluation of the civilian intelligence service oversight model: A South African perspective
    (University of the Witwatersrand, Johannesburg, 2024) Radebe, Osiel Bongani; Van Nieuwkerk, Antoni
    Intelligence serves as a cornerstone of state security, fulfilling a vital role in the protection of national interests and guarding against threats. Despite its secretive nature, intelligence operations and mandates are entrusted with significant statutory powers across nations to uphold state security. To ensure the rule of law and the protection of citizens' civil rights, robust governance frameworks are imperative. This research seeks to evaluate the effectiveness of South Africa's civilian intelligence oversight system post-1994. Central to this evaluation are the regulatory and institutional arrangements governing intelligence services and officials. Drawing upon governance principles encompassing oversight, transparency, accountability, and democratic control; the study also explores institutional norms and standards. Furthermore, it explores the potential impact of aligning societal and constitutional values with regulatory and oversight mechanisms. Research results indicate weaknesses in the existing civilian intelligence oversight model. This highlights inadequacies in holding intelligence services and officials accountable. Consequently, the research advocates for reforming the civilian intelligence oversight system. Emphasis must be placed on reviewing legal frameworks, oversight institutions and mechanisms, and procedural measures to enhance transparency and accountability. Rather than a complete overhaul, the research recommends targeted improvements to existing mechanisms. Moreover, the study underscores the need for better integration of societal and constitutional values into intelligence oversight arrangements. Aligning these values with regulatory frameworks is essential to ensuring coherence and efficacy in governance practices.
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    The exploration of accountability frameworks for sewage works management at the City of Mbombela LocalMunicipality
    (University of the Witwatersrand, Johannesburg, 2024) Selepe, Mamaropeng Marcus; Muller, Mike
    This study used the City of Mbombela Local Municipality as a case study to investigate how accountability mechanisms are implemented for wastewater treatment works. Wastewater treatment works generally perform poorly and discharge poor quality effluent into our water resources causing pollution and possible health effects. The City of Mbombela Local Municipality own eight wastewater treatment works. The Green Drop progress report for 2023 showed that five of the wastewater treatment works which are managed by the municipality perform poorly compared to the three which are manged by the municipal water services provider, Silulumanzi. The purpose of the study was to determine what accountability challenges are experienced by those assigned the function of managing wastewater treatment works at the City of Mbombela Local Municipality. The study adopted a qualitative research approach and collected data through semi-structured interviews. The results of this study show that the City of Mbombela Local Municipality does not have formal accountability mechanisms in place to hold those assigned the responsibility of managing wastewater treatment works accountable for the performance thereof. This study has revealed the absence of accountability as a possible contributor to the resultant poor performance of wastewater treatment at the City of Mbombela Local Municipality. The findings of the study could inform practice and offer insights about practices in the wastewater management business. It is recommended that municipal managers include the performance of wastewater treatment works as a performance indicator in their annual performance plans as well as in performance agreements of officials responsible for the management of wastewater treatment works. This will enable municipal managers to have a handle on the performance and compliance of wastewater treatment works as these will be reported at the required frequency and subjected to appropriate scrutiny. It is further recommended that a follow up study be conducted to compare accountability mechanisms for wastewater treatment works managed by municipalities against those managed by independent water service providers.
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    The International Monetary Fund and the duty to make accountable decisions
    (University of the Witwatersrand, Johannesburg, 2023) Müller, Ernst
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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.
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    Barriers impeding financial management accountability by School Governing Bodies in Soweto
    (University of the Witwatersrand, Johannesburg, 2022) Mogorosi, Roche
    With 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 responsibilities
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    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, Khulekani
    In 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 accountability
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    Audit committee effectiveness: perspectives from South African audit committee members of JSE-listed companies
    (2021) Von Willich, Kita
    This 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