https://ir.unisa.ac.za/handle/10500/25 2026-06-06T20:00:28Z 2026-06-06T20:00:28Z Makgolane, Lerato Annikie https://ir.unisa.ac.za/handle/10500/32567 2026-06-01T13:04:26Z 2025-09-01T00:00:00Z

The implementation of employment equity : the case of the Department of Employment and Labour Makgolane, Lerato Annikie This study explored perceptions on the implementation of employment equity within the Department of Employment and Labour in South Africa, a key institutional player in promoting workplace fairness and equality. Following the transition to democracy, the South African government enacted the Employment Equity Act, 1998 (Act 55 of 1998) to redress historical imbalances and provide equal employment opportunities to all citizens. The study employed a case study design and adopted a mixed-methods approach, combining quantitative and qualitative data collection techniques to gain an in-depth understanding of the research problem. A stratified random sample of 50 employees was drawn from a larger population in the Department. Data collection instruments included structured questionnaires with Likert-scale items and semi-structured open-ended questions. The study was underpinned by the Compliance Theory, particularly the deterrence and normative perspectives, to examine how employees perceive and respond to employment equity mechanisms within the Department of Employment and Labour. The findings revealed that while there are commendable efforts toward compliance with the Act, full implementation has not yet been achieved. Participants acknowledged improvements in diversity and inclusivity but highlighted challenges such as inadequate enforcement, limited stakeholder engagement and gaps in leadership commitment. The study recommends enhanced educational programmes to promote diversity, improved resource allocation, transparent promotion criteria, and regular evaluation of equity initiatives. These strategies aim to accelerate the implementation of employment equity and foster a more inclusive public sector work environment. Overall, the study offers a critical reflection on both progress made and areas needing improvement in the implementation of employment equity within South Africa's public service.; Thuto ye e lekotse dikgopolo ka ga phethagatso ya tekatekano ya mesomo ka gare ga Kgoro ya Mesomo le Basomi ka Afrika Borwa, yeo e tsewago bjalo ka sebapadi se segolo sa setheo ka go lesolo la go ya go toka le tekatekano ya mafelong a mosomo. Mmuso wa Afrika Borwa, ka morago ga go hlongwa ga mmuso wo o kgethilwego ka temokrasi, o ile wa dira molao wa Tekatekano ya Mesomo, 1998 (Molao wa 55 wa 1998), wo o ikemiseditsego go lokisa go se lekalekane ga nako ye e fetilego le go fa badudi ba wona ka moka dibaka tsa go lekana tsa mesomo. Thuto e latela tlhamo ya nyakisiso ya mohlala, mola e amogela mekgwa ya boleng le ya boleng ya kgoboketso ya datha ka nepo ya go hwetsa kwesiso ye e tseneletsego ya taba ya nyakisiso yeo e lego ka seatleng. Sampole ya go se kgethe ye e arotswego ka maemo ya basomi ba 50 e ile ya nepiswa go tswa go baagi ba bantsi go tswa go Kgoro ya Mesomo le Basomi. Didiriswa tse di somisitswego di be di akaretsa dipotsiso tseo di bego di akaretsa dipotsiso tse di tswaletswego tseo di nago le motheo go tswa go sekaleng sa Likert, gammogo le dipotsiso tse di bulegilego tseo di sa rulaganywago ka botlalo. Dikutollo di laetsa gore, le ge go na le maitapiso ao a retegago a go obamela Molao wa Tekatekano ya Mesomo, 1998 (Molao wa 55 wa 1998), kobamelo ka botlalo ga se ya phethagatswa. Go bolela nnete, batswasehlabelo ba tiiseditse mokgwa wo mokaone wa go akaretsa bohle le go fapafapana, eupsa ba supa ditlhohlo tse dingwe tseo di lekanyetsago phethagatso ka botlalo. Thuto e sisinya gore go godisa khuetso ya tekatekano ya mesomo, Kgoro e swanetse go etisa pele mananeo a thuto go tswetsa pele go fapafapana, go netefatsa kabo ya methopo ye e lekanego, go hloma dikelo tse di kwagalago tsa go hlatlosetswa maemong, le go sekaseka ka mehla go soma gabotse ga maitapiso a yona. Ditshisinyo tse di ikemiseditse go kaonafatsa lebelo le go soma gabotse ga mekgwa ya tekatekano ya mesomo, go tsenya letsogo tikologong ya lefelo la mosomo ye e lekalekanego kudu le ye e akaretsago bohle. Thuto e fa tshekatsheko ye bohlokwa ka ga bobedi dikatlego le mafelo ao a swanetsego go kaonafatswa ka phethagatsong ya tekatekano ya mesomo ka lefapheng la mmuso la Afrika Borwa.; Lolu cwaningo lucubungule imibono mayelana nokuqaliswa kokulingana kwezemisebenzi eMnyangweni Wezokuqashwa Nezabasebenzi eNingizimu Afrika, othathwa njengenhlangano ebambe iqhaza elibalulekile emkhankasweni wokubheka ubulungisa nokulingana emsebenzini.. Uhulumeni waseNingizimu Afrika, kulandela ukusungulwa kukahulumeni okhethwe ngentando yeningi labantu, washaya uMthetho Wokulingana Kwezokuqashwa, we-1998 (uMthetho wama-55 we-1998), okuhloswe ngawo ukulungisa ukungalingani kwesikhathi esedlule kanye nokuhlinzeka ngamathuba omsebenzi alinganayo kuzo zonke izakhamuzi zawo. Ucwaningo lulandela umklamo wocwaningo, kuyilapho kusetshenziswa izindlela zokuqoqa idatha zenani nekhwalithi ukuze kuqondwe kabanzi udaba locwaningo oludingidwayo. Isampula ehleliwe engahleliwe yabasebenzi abangama-50 yayiqondiswe kubantu abaningi abavela eMnyangweni Wezokuqashwa Nezabasebenzi. Amathuluzi asetshenzisiwe afaka phakathi uhlu lwemibuzo oluhlanganisa imibuzo evaliwe enesisekelo esikalini se-Likert, kanye nemibuzo evulekile enesakhiwo esakhiwe kancane. Okutholakele kukhomba ukuthi, nakuba kunemizamo encomekayo yokuthobela uMthetho Wokulingana Kwezokuqashwa, 1998 (uMthetho wama-55 ka-1998), ukuthotshelwa kwemithetho ngokugcwele akukenziwa. Eqinisweni, ababambiqhaza baqinisekise indlela engcono yokuhlanganisa nokuhlukahluka, kodwa bakhomba izinselele ezithile ezikhawulela ukuqaliswa okuphelele. Ucwaningo luphakamisa ukuthi ukuze kuthuthukiswe umthelela wokulingana kwezemisebenzi, uMnyango kufanele ubeke eqhulwini izinhlelo zemfundo ukuze kuthuthukiswe ukwehlukahlukana, uqinisekise ukwabiwa kwezinsiza ezanele, umise indlela ecacile yokukhushulwa, futhi uhlole njalo ukusebenza ngempumelelo kwezinhlelo zawo. Lezi zincomo zihlose ukuthuthukisa ijubane nokusebenza ngempumelelo kwezinqubo zokuqasha ngokulingana, okunomthelela endaweni yokusebenza enokulingana nefaka wonke umuntu. Lolu cwaningo luhlinzeka ngesithombe esibucayi kukho kokubili okuzuziwe kanye nezindawo okufanele zenziwe ngcono ekuqalisweni kokusebenza ngokulingana emkhakheni kahulumeni waseNingizimu Afrika. Abstracts in English, Zulu and Northern Sotho

2025-09-01T00:00:00Z Aidoo, Samuel Kojo https://ir.unisa.ac.za/handle/10500/32564 2026-06-02T10:44:06Z 2024-11-01T00:00:00Z

Alternative infrastructure funding models: a comparative study of Ghana and Nigeria Aidoo, Samuel Kojo This work examined the role of alternative funding models in addressing the substantial infrastructure shortfall in Ghana and Nigeria, specifically focusing on road development. The primary objective of the research was to assess how alternative models, such as public-private partnerships, crowdfunding, green finance, project finance, and asset securitisation, could address the infrastructure funding deficit in Ghana and Nigeria. Using 20-year secondary data from 2003 to 2023, the study employed multiple regression and Autoregressive Distributed Lag (ARDL) econometric models to investigate the correlation between alternative funding models and key development indicators. This was augmented by Granger-causality analyses to assess the directional impact of critical infrastructure variables on GDP growth. Through a comparative analysis, the study further examined the factors that influenced the successful adoption of these models in each country. The key findings of this research indicate that, while traditional funding models remain essential, alternative models, particularly public-private partnerships and green finance, offer considerable potential for bridging the infrastructure funding deficit. Additionally, the research identified key drivers of infrastructure development, such as per capita income, employment rates, poverty reduction, and access to electricity, which emerged as significant predictors of infrastructure success in both countries. Thus, the study emphasises that the effective execution of these alternative models could foster sustained economic growth, social inclusiveness, and environmental resilience. The study proposes a decision-making framework to assist policymakers in the effective selection and execution of various funding models. This framework highlights the need to balance financial sustainability, social equality, and environmental responsibility, offering a strategic guide for Ghana and Nigeria to achieve their infrastructure objectives in line with global development frameworks. This study makes a substantial contribution to the field by integrating alternative funding models with the Sustainable Development Goals (SDGs). It offers a clear pathway for African countries to meet their infrastructure targets under the SDGs and AU Agenda 2063, while fostering long-term economic growth, social inclusion, and environmental stewardship.; Lolu cwaningo luhlose ukuhlola iqhaza elibanjwe yizindlela ezahlukahlukene zoxhasomali lokuxazulula ukwentuleka kwengqalasizinda eGhana naseNigeria, ikakhulu ekuphuculeni imigwaqo. Inhloso enkulu yocwaningo ukuhlola ukuthi izindlela ezahlukene, okubalwa kuzo izivumelwano zokusebenzisa kwezinhlaka zikahulumeni nezizimele (amaPPP), abezokuxhasa ngemali ngokuhlanganyela, ezezimali yokuvikelwa kwemvelo, ezezimali yemiklamo nokuvikeleka kwempahla yokusebenza, zingasiza kanjani ukunciphisa ukungalingani kwemali yokuxhasa izingqalasizinda eGhana naseNigeria. Lapha kusetshenziswe imininingo eyisibili yeminyaka engama-20 – kusukela ngonyaka wezi-2003 kuya kowezi-2023 – izindlela zokubala ukwehla kokuphindaphinda kanye nendlela ye-Autoregressive Distributed Lag (ARDL) ukuze kuhlolwe ubudlelwano phakathi kwezindlela ezahlukahlukene zoxhasomali nezinkomba ezisemqoka zendlela yokuthuthukisa. Lokhu kwenziwe ngohlelo lokuhlolwa kwesimo seGranger ukuze kuqinisekiswe umthelela oyinkombandlela phakathi kweminxa yengqalasizinda emqoka kanye nokukhula komnotho. Ngokokuqhathaniswa kocwaningo, lolu cwaningo luphinde lwahlaziya imithelela ethinta impumelelo ngokwamukelwa kwalezi zindlela ezweni ngalinye. Imiphumela ikhombisa ukuthi, nakuba zibalulekile izindlela zoxhaso ezijwayelekile, nalezi ezinye izindlela ezahlukahlukene, ikakhulu amaPPP nezezimali yokuvikelwa kwemvelo nazo zinamandla okuvala igebe elikhona ngokuntuleka kwezimali zokwakha ingqalasizinda. Ngaphezu kwalokho, iminxa emqoka ekuthuthukiseni ingqalasizinda, okubalwa kuyo imali yokuqalisa umsebenzi, izinga lomsebenzi, ukulwa nobubha nokufinyelela ekuhlomuleni ugesi, kuye kwahlonzwa njengezinye zezinkomba ezimqoka ekuzuzeni ingqalasizinda encono kulawa mazwe womabili. Lolu cwaningo luphinde luveze ukuthi ukusetshenziswa ngokufanele kwalezi zindlela ezahlukene zoxhasomali kungagcina kahle ukukhula komnotho, ukubandakanywa komphakathi kanye nozinzo kwezemvelo. Lolu cwaningo luphakamisa ukusebenza kohlaka lokuthathwa kwezinqumo ukuze kusizakale abasunguli bezinqubomgomo ekukhetheni nasekusebenziseni ngendlela efanele izindlela ezahlukene zoxhasomali. Lolu hlaka lugcizelela isidingo sokulingana kokusebenza kwemali, ukulingana komphakathi nokusebenza kwemvelo, futhi luhlinzeka ngomhlahlandlela wokusebenza eGhana naseNigeria ukuze kufezeke izinhloso zokusebenza kwengqalasizinda ngokuhambisana nezindlela zokusebenza ekuthuthukiseni umhlaba jikelele. Lolu cwaningo lufaka isandla kakhulu emkhakheni weZezimali Zentuthuko ngokuhlanganisa izindlela ezahlukahlukene zoxhasomali nezinhlelo zeMigomo Yokugcina Kahle Intuthuko (amaSDG). Luhlinzeka ngendlela ecacile ngokuthi amazwe ase-Afrika angazifeza kanjani izinhloso zawo zokuba nengqalasizinda ngokwamaSDG ne-AU Agenda 2063, aphinde akhuthaze ukukhula komnotho kwesikhathi eside, ukuhlanganyela komphakathi kanye nokuzibophezela kwezemvelo.; Thuto ena e hlahlobile karolo ya mekgwa e meng ya ditjhelete ya ho rarolla mabapi le kgaello ho mafaratlhatlha bakeng sa ditlhoko tsa baahi ho Ghana le Nigeria, mme tsepamiso maikutlo e le ho ntshetsopele ya mebila. Sepheo se ka sehloohong sa dipatlisiso e ne e le ho lekola hore metjha e meng, e jwalo ka balekani ba setjhaba–poraevete (PPPs), bongata ba ditjhelete, ditjhelete tse mabapi le diprojeke tseo tikoloho e unang molemo ho tsona, ditjhelete tsa projeke le polokeho ya thepa, di ka thusa jwang ho hlola dikgaello tsa ditjhelete tsa mafaratlhatlha ho Ghana le Nigeria. Ka tshebediso ya tlhahisoleseding ya bobedi ka ho pharalla ha lemo tse 20 – ho tloha ho 2003 ho ya ho 2023 –multiple regression and Autoregressive Distributed Lag (ARDL) metjha ya dipalopalo e tla batlisisang kamano pakeng tsa metjha ya ditjhelete e meng le matshwao a bohlokwa a ntshetsopele. Sena se ile sa hodiswa ke diteko tsa Granger causality ho netefatsa ho ameha ho mahareng ha dintha tse ka fetohang tse bohlokwa tsa mafaratlhatlha le kgolo ya moruo. Ka tlhatlhobo e ka bapiswang, thuto e tswella ho hlahloba dintlha tse amang kamohelo ya metjha ena ho naha ka nngwe.Tse fumanweng tse bohlokwa di bontsha hore, ha metjha ya ditjhelete ya setso e dula e ntse e le ya bohlokwa, metjha e meng, haholoholo ditjhelete tsa PPPs le tse mabapi le ho una molemo ha tikoloho, di nehelana ka bokgoni bo nahanwang bo ka rarollang kapa bo ka kwalang dikgaello tsa ditjhelete tsa mafaratlhatlha. Ha ho tlatsetswa, dintho tse bohlokwa ho ntshetsopele ya mafaratlhatlha, jwalo ka lekeno la motho ka mong ho naha kapa lebatowa, dikgahla tsa mosebetsi, ho fokotseha ha bofuma le ho fihlella motlakase, di ile tsa fumanwa e le tsa bohlokwa ho katleho ya mafaratlhatlha ho dinaha ka bobedi. Thuto e hlakisa phethahatso e sebetsang hantle ya metjha ena e meng ya ditjhelete mme e ka kgothalletsa kgolo e tsitsitseng ya moruo, ho kenyelletswa ha setjhaba le mamello ya tikoloho. Thuto e hlahisa moralo wa ho nka qeto ho thusa baetsi ba maano ka ho kgetha ka tsela e sebetsang le ho tswedisa pele metjha e fapaneng ya ditjhelete. Moralo ona o hatella tlhokeho ya ho tsitsa ha ditjhelete, ho lekalekana ha setjhaba le maikarabelo a tikoloho, e nehelanang ka maano a tataiso bakeng sa Ghana le Nigeria ho fihlella dipheo tsa mafaratlhatlha ho ya ka meralo ya ntshetsopele ya lefatshe. Dipatlisiso tsena di etsa tlatsetso e tsitsitseng ho lekala la Ntshetsopele ya Ditjhelete ka ho kopanya metjha ya ditjhelete e meng le Dipheo tsa Ntshetsopele e Titsitseng (SDGs). E nehelana ka tsela e hlakileng bakeng sa dinaha tsa Afrika ho fihlella dipheo tsa mafaratlhatlha tlasa Lenane-tsamaiso la SDGs le AU 2063, ha e ntse e phahamisa kgolo ya nako e telele ya moruo, kenyeletso ya setjhaba le tsamaiso ya tikoloho. Text in English with abstract and keywords in Zulu and Southern Sotho

2024-11-01T00:00:00Z Ansari, Fahad Nuzair https://ir.unisa.ac.za/handle/10500/32563 2026-06-02T08:55:57Z 2026-02-01T00:00:00Z

Determining factors affecting tax evasion in the Mercosur region Ansari, Fahad Nuzair Theoretically, fiscal revenue maximisation remains the administrative goal of any country. Undoubtedly, tax evasion has reduced the government’s tax revenues and its ability to offer public goods. Moreover, tax evasion has adverse effects on a country's economic development. It garbles the overall tax system of the country and reduces the government's tax revenues through its expenses on law enforcement. Therefore, tax evasion is an important phenomenon to study, particularly in developing countries. Variables included in tax noncompliance studies are complex tax systems, tax information, penalties, reporting requirements, the probability of audit, tax rates, age, level of education, gender, income levels, and others. After reviewing the literature, it appears that existing studies yield mixed findings, which necessitate further empirical investigations, particularly in developing countries. The present study empirically investigates the sociodemographic, economic, and cultural factors as determinants of tax evasion in developing countries, particularly in the MERCOSUR region. The study employs the Panel Autoregressive Distributed Lags (ARDL) technique for the period 1990-2022. By comparing the findings of the MG, PMG, and DFE estimators, the Hausman test results indicate that the PMG is the most consistent and efficient estimator for this dataset. Consequently, the long-run analysis is based on the PMG estimator, which reveals that the age of the taxpayer, economic development, culture and democracy have statistically significant relationships with tax evasion. While the source of income from agriculture and education has a positive relationship, this relationship is statistically weak in the MERCOSUR region. A limitation of the study is that data is not easily available for developing countries, unlike those in OECD countries. Socio-political determinants of personal income tax evasion should be further explored.; Ngokwemfundiso, ukukhulisa imali engenayo yezimali kusalokhu kuyinjongo yokuphatha yanoma yiliphi izwe. Akungabazeki ukuthi ukugwema intela kuye kwehlisa imali engenayo yentela kahulumeni kanye nekhono lakhe lokunikeza izimpahla zomphakathi. Ngaphezu kwalokho, ukugwema intela kunemiphumela emibi ekuthuthukisweni komnotho kwanoma yiliphi izwe. Kuphazamisa uhlelo lwentela oluphelele lwezwe. Kwehlisa imali engenayo yentela kahulumeni ngezindleko zakhe zomthetho. Ngakho-ke, ukugwema intela kuyinto ebaluleke kakhulu okufanele ifundwe, ikakhulukazi emazweni asathuthuka. Izinto ezifakiwe ezifundweni zokungalandeli imithetho yentela izinhlelo zentela eziyinkimbinkimbi, ulwazi lwentela, izinhlawulo, ukubika, amathuba okucwaningwa kwamabhuku, amazinga entela, ubudala, izinga lemfundo, ubulili, amazinga emali engenayo, njll. Ngemva kokubuyekeza izincwadi, kubonakala sengathi izincwadi ezikhona zinikeza imiphumela exubile, okuholela ophenyweni olwengeziwe olusekelwe ebufakazini, ikakhulukazi emazweni asathuthuka. Lolu cwaningo luhlola ngobuciko izici zezenhlalo kanye nezomnotho, kanye namasiko, njengezinto ezibangela ukugwema intela emazweni asathuthuka, ikakhulukazi esifundeni sase-MERCOSUR. Lolu Cwaningo Lusebenzisa Indlela ye-Panel Autoregressive Distributed Lags (ARDL) yesikhathi sika-1990-2022. Ngokuqhathanisa okutholakele kwabalinganisi be-MG, PMG kanye ne-DFE, imiphumela yokuhlolwa kwe-Hausman ikhombisa ukuthi i-PMG iyisilinganiso esivumelana kakhulu nesisebenza kahle salolu lwazi. Ngenxa yalokho, ukuhlaziywa kwesikhathi eside kusekelwe kusilinganiso se-PMG, esiveza ukuthi iminyaka yomkhokhi wentela, intuthuko yezomnotho, isiko kanye nentando yeningi kunobudlelwano obubalulekile ngokwezibalo nokugwema intela. Ngenkathi umthombo wemali engenayo evela kwezolimo kanye nemfundo unobudlelwano obuhle, lobu budlelwano buwubudlelwano obubuthakathaka ngokwezibalo esifundeni sase-MERCOSUR. Umkhawulo wocwaningo ukuthi idatha ayitholakali kalula emazweni asathuthuka njengalawo asemazweni e-OECD. Izinto ezibangela ukugwema intela yengeniso yomuntu siqu ngokwezenhlalo kufanele zihlolwe kabanzi. Amagama angukhiye; Teoreties bly die verhoging van fiskale inkomste die administratiewe doelwit van enige land. Daar is geen twyfel dat belastingontduiking die regering se belastinginkomste en sy vermoë om openbare goedere te verskaf, verminder het nie. Boonop het belastingontduiking negatiewe uitwerking op die ekonomiese ontwikkeling van enige land. Dit ontwrig die hele belastingstelsel van die land. Dit verminder die regering se belastinginkomste vir sy regskoste. Daarom is belastingontduiking 'n baie belangrike ding om te bestudeer, veral in ontwikkelende lande. Onderwerpe wat in belasting-nie-nakomingskursusse gedek word, is komplekse belastingstelsels, belastinginligting, boetes, verslagdoening, ouditgeleenthede, belastingkoerse, ouderdom, opvoedingsvlak, geslag, inkomstevlakke, ens. Nadat die literatuur nagegaan is, blyk dit dat die bestaande literatuur gemengde resultate verskaf, wat lei tot meer bewysgebaseerde ondersoeke, veral in ontwikkelende lande. Hierdie studie ondersoek sosiale en ekonomiese faktore, sowel as kultuur, krities as faktore agter belastingontduiking in ontwikkelende lande, veral in die MERCOSUR-streek. Hierdie studie gebruik die Panel Autoregressive Distributed Lags (ARDL) metode vir die tydperk 1990-2022. Deur die bevindinge van die MG-, PMG- en DFE-beramers te vergelyk, toon die resultate van die Hausman-toets dat die PMG die mees konsekwente en doeltreffendste beramer van hierdie inligting is. Gevolglik is die langtermyn-ontleding gebaseer op die PMG-skatting, wat aan die lig bring dat die belastingbetaler se ouderdom, ekonomiese ontwikkeling, kultuur en demokrasie 'n statisties betekenisvolle verband met belastingontduiking het. Terwyl die bron van inkomste uit landbou en onderwys 'n positiewe verband het, is hierdie verhouding statisties swak in die MERCOSUR-streek. 'n Beperking van die studie is dat data nie so geredelik beskikbaar is in ontwikkelende lande soos in OESO-lande nie. Die sosiale determinante van persoonlike inkomstebelastingontduiking moet verder ondersoek word. Text in English with abstract and keywords in Zulu and Afrikaans

2026-02-01T00:00:00Z Dobela, Yola Colleen https://ir.unisa.ac.za/handle/10500/32525 2026-06-01T12:21:44Z 2025-08-01T00:00:00Z

Control and oversight measures for ethical conduct in procurement processes at the Raymond Mhlaba local municipality Dobela, Yola Colleen In 1994, after the end of apartheid, the South African government initiated reforms to address socio-economic challenges, focusing on improving public finance management. One key reform was the introduction of a new approach to procurement and supply chain management (SCM), aimed at ensuring efficient resource use and meeting citizens' needs. Previously, public sector procurement was governed by outdated rules that prioritised the lowest price, lacked integration with budgeting and failed to address broader strategic goals. To rectify this, a new SCM Policy Framework for Public Sector Procurement in South Africa, was introduced on 10 September 2003 to standardise and improve the consistency of procurement practices across the public sector. Despite these reforms, issues like fraud and corruption persist, primarily due to weak controls and poor procurement management. The aim of the study is to assess the effectiveness of the current control and oversight mechanisms in place in promoting and enforcing ethical conduct within procurement processes and to explore the underlying reasons for non-compliance with the legislative and regulatory framework guiding procurement processes. The literature reviewed in the study explored various control and oversight measures designed to ensure ethical conduct in procurement processes; procurement processes in the public sector; challenges faced when procuring goods and services; ethical conduct in the public service; causes of unethical behaviour; ethical dilemmas in procurement processes as well as measures to ensure ethical conduct. The theories of ethics were used to explain the motivations behind an individual's actions and describe the characteristics that define a virtuous person. The literature further examined the legislative and regulatory framework that guides procurement processes in the South African public sector. The study was conducted using a qualitative research method. Data was collected through document analysis and interviews with demand and acquisition management, asset management and project management sections at the Raymond Mhlaba Local Municipality. The findings of the study show that, internal controls at the Raymond Mhlaba Local Municipality are not functioning effectively, resulting in deficiencies. The study also revealed that there was non-compliance with SCM legislation and SCM regulations at the Raymond Mhlaba Local Municipality. The proposed conceptual framework may enhance the effectiveness of control and oversight measures to ensure ethical conduct in procurement processes, ultimately leading to improved service delivery and reduced risks of corruption and misconduct. The current study contributes to the existing body of knowledge on weak internal controls and increased ethical risks in public procurement, demonstrating how recurring deficiencies enable non-compliance and misconduct. Additionally, the findings of this study contribute to the existing body of knowledge on oversight failures and persistent audit issues which signal deeper cultural resistance to reform.; Ngo 1994, emva kokuphela kocalucalulo, urhulumente woMzantsi Afrika waphumeza uhlaziyo lokulungisa imingeni yezentlalo noqoqosho, kugxilwe ngakumbi ekuphuculeni ulawulo lwemali yoluntu. Olunye uhlaziyo olubalulekileyo yayikukwaziswa kwendlela entsha yokuthengwa kweempahla neenkonzo kunye nolawulo lwekhonkco lonikezelo (SCM), eyayijolise ekukhuthazeni ukusetyenziswa kwezixhobo ngokufanelekileyo nasekuzalisekiseni iimfuno zabemi boMzantsi Afrika. Ngaphambili, ukuthengwa kweempahla neenkonzo kwicandelo likarhulumente kwakulawulwa yimigaqo ephelelwe lixesha eyayibeka phambili ixabiso eliphantsi, ingenandibaniselwano nohlahlo-lwabiwo-mali, kwaye isilela ingazixhasi iinjongo ezibanzi zesicwangciso qhinga. Ukulungisa le miba, iNkqubosikhokelo yoMgaqonkqubo weSCM wokuThengwa kweMpahla neNkonzo kwiCandelo loLuntu eMzantsi Afrika yaziswa ngomhla we10 kweyoMsintsi 2003, ukuze kumiselwe imigangatho nokuphuculwa kokungaguquguquki kweendlela zokuthengwa kweempahla neenkonzo kulo lonke icandelo likarhulumente. Nangona olu hlaziyo lwenziwayo nje, imingeni efana nobuqhophololo norhwaphilizo isaqhubeka, ikakhulu ngenxa yolawulo olubuthathaka kunye nolawulo olulambathayo lokuthengwa kweempahla neenkonzo. Injongo yesi sifundo sophando, ibikukuhlola ukusebenza kolawulo olukhoyo kunye neendlela zokongamela ekukhuthazeni nasekunyanzeliseni indlela yokuziphatha ngokweenqubo ezisesikweni kwiinkqubo zokuthengwa kwempahla neenkonzo, nokuphanda izizathu eziyingcambu zokungathotyelwa kwesikhokelo esingumgaqo nkqubo womthetho, nemimiselo esisikhokelo esilawula ukuthengwa kweempahla neenkonzo. Uncwadi oluhlaziywe kolu phando, luhlolisise amanyathelo ahlukeneyo okulawula kunye nokongamela okwenzelwe ukuqinisekisa ukuziphatha okufanelekileyo kwiinkqubo zokuthenga; iinkqubo zokuthengwa kwempahla karhulumente; imingeni ekujongenwe nayo xa kuthengwa iimpahla neenkonzo; ukuziphatha okungafanelekanga kwinkonzo karhulumente; izizathu zokuziphatha kakubi; iimeko ezohlukeneyo zokuziphatha kwiinkqubo zokuthenga; kunye namanyathelo okuqinisekisa ukuziphatha okufanelekileyo. Kusetyenziswe iithiyori zokuziphatha ukuchaza izizathu ezikhuthaza indlela abantu abaziphatha ngayo kunye neempawu zomntu oziphethe kakuhle. Uncwadi luqhubeleke lwahlola umgaqonkqubo womthetho nemimiselo elawula iinkqubo zokuthengwa kweempahla neenkonzo kwicandelo likarhulumente eMzantsi Afrika. Esi sifundo sophando sisebenzise indlela yokuphanda ngeenkcukacha magama (qualitative research approach) ukufumana ulwazi. Idatha iqokelelwe ngohlalutyo lwamaxwebhu kunye nodliwanondlebe nabasebenzi abavela kulawulo lwemfuno nokuthengwa, ulawulo lwempahla kunye namacandelo olawulo lweprojekthi kuMasipala weNgingqi iRaymond Mhlaba. Iziphumo zibonise ukuba ulawulo lwangaphakathi kulo masipala alusebenzi kakuhle, nto leyo ekhokelela kwiziphene nokusilela. Uphando lutyhile ukungathotyelwa komthetho nemimiselo yeSCM kulo masipala. Ze emva koko, wanikwa ingcebiso yokwenza umgaqo sikhokhelo ngenjongo yokuphucula ukusebenza kweendlela zolawulo kunye nemilinganiselo yokongamela kunye nokukhuthaza ukuziphatha okufanelekileyo kwiinkqubo zokuthengwa kweempahla neenkonzo, nto leyo eya kuthi ekugqibeleni ikhokelele ekuphuculweni kokunikezelwa kwenkonzo kunye nokunciphisa imingcipheko yorhwaphilizo nokuziphatha gwenxa. Olu phando longeza kulwazi osele lukhona malunga nolawulo lwangaphakathi olubuthathaka kunye nokwanda kwemingcipheko yokuziphatha kwiinkqubo zokuthengwa kweempahla neenkonzo zikawonkewonke, lubonisa indlela ukusilela neziphene eziphindaphindiweyo ezivumela ngayo ukungathotyelwa nokuziphatha gwenxa. Ngaphezu koko, iziphumo zonyusa ulwazi olukhoyo malunga nokusilela kolongamelo kunye nemiba yophicothozincwadi eqhubekayo ebonisa ukuxhathisa okunzulu kokungafuni ukwamkela utshintsho.; In 1994, na die einde van apartheid, het die Suid-Afrikaanse regering hervormings geïmplementeer om die sosio-ekonomiese uitdagings die hoof te bied met spesifieke fokus op die verbetering van openbare finansiesbestuur. ’n Belangrike hervorming was die bekendstelling van ’n nuwe benadering tot verkryging en aanbodkettingbestuur (AKB), wat gemik is op die bevordering van doeltreffende hulpbronbenutting en die voorsiening van burgers se behoeftes. Openbare sektor-verkryging is voorheen deur verouderde reëls beheer wat die laagste prys geprioritiseer het, wat geen begrotingsintegrasie gehad het nie, en wat nie breër strategiese doelwitte ondersteun het nie. Ten einde hierdie kwessies reg te stel, is die Beleidsraamwerk vir Aanbodkettingbestuur (AKB) op 10 September 2003 in die openbare sektor van Suid-Afrika ingestel om verkrygingspraktyke regoor die openbare sektor te standaardiseer en die konsekwentheid daarvan te verbeter. Ten spyte van hierdie hervormings duur uitdagings soos bedrog en korrupsie voort, hoofsaaklik as gevolg van swak beheermaatreëls en gebrekkige verkrygingsbestuur. Die doel van hierdie studie was om die doeltreffendheid van huidige beheer- en toesigmeganismes in die bevordering en afdwinging van etiese gedrag in verkrygingsprosesse te evalueer, en om ondersoek in te stel na die onderliggende redes vir nie-nakoming van die wetgewende en regulatoriese raamwerk wat as riglyn vir verkryging dien. Die literatuuroorsig van die studie het verskeie beheer- en toesigmaatreëls ondersoek wat ontwerp is om etiese gedrag in verkrygingsprosesse te verseker; verkrygingsprosesse in die openbare sektor; uitdagings wat ervaar word tydens die verkryging van goedere en dienste; etiese gedrag in die openbare diens; oorsake van onetiese gedrag; etiese dilemmas in verkrygingsprosesse; en maatreëls om etiese gedrag te verseker. Etiekteorieë is toegepas om individue se motiverings en die eienskappe van ’n deugsame persoon te verduidelik. Die literatuur het verder ook die wetgewende en regulatoriese raamwerk ondersoek wat verkrygingsprosesse binne die Suid-Afrikaanse openbare sektor beheer. Die navorser het ’n kwalitatiewe navorsingsbenadering vir die studie gekies. Data is deur middel van dokumentanalise en onderhoude met personeel van vraag- en verkrygingsbestuur, batebestuur sowel as die projekbestuurafdeling van die Raymond Mhlaba Plaaslike Munisipaliteit ingesamel. Die bevindinge dui daarop dat die interne beheermaatreëls van die munisipaliteit nie doeltreffend funksioneer nie en dus ontoereikendheid veroorsaak. Die studie het ook nie-nakoming van AKB-wetgewing en -regulasies by die munisipaliteit aan die lig gebring. ’n Konseptuele raamwerk is voorgestel met die oog op die verbetering van die doeltreffendheid van beheer- en toesigmaatreëls en die bevordering van etiese gedrag in verkrygingsprosesse, wat uiteindelik lei tot verbeterde dienslewering en verminderde risiko’s van korrupsie en wangedrag. Hierdie studie dra by tot die bestaande kennisbasis oor swak interne beheer en verhoogde etiese risiko’s in openbare verkryging, deur aan te toon hoe herhalende tekortkominge nie-nakoming en wangedrag moontlik maak. Verder dra die bevindinge by tot die bestaande kenniskorpus oor toesigversuim en volgehoue ouditkwessies wat op ’n dieper kulturele weerstand teen hervorming dui. Abstract in English, Xhosa and Afrikaans

2025-08-01T00:00:00Z