https://ir.unisa.ac.za/handle/10500/22654 Fri, 19 Jun 2026 07:55:56 GMT 2026-06-19T07:55:56Z https://ir.unisa.ac.za/handle/10500/32486 Enhancing Accountability and Transparency in the South African Public Sector: A Conceptual Framework for Continuous Assurance and Oversight Ilse, Morgan The South African public sector continues to experience fraud, corruption, wasteful and irregular expenditure, partly due to a lack of effective transparency and accountability mechanisms. These systemic weaknesses stem mostly from poor data availability, misaligned processes and technological systems, weak performance management systems, and fragmented assurance and oversight functions. The objective of this study was to develop a conceptual framework that enhances transparency and accountability mechanisms within the public sector’s continuous assurance and oversight functions, thereby addressing these shortcomings. A qualitative research methodology was adopted, combining a social constructivist and a pragmatic approach to address the research objectives holistically. By integrating the theory of change and supplementary theories, as well as existing governance frameworks and combined assurance models, the framework provides a multi-layered approach to proactive, continuous assurance and oversight of all public sector departments. The framework expands combined and integrated governance, incorporating the six lines of defence and assurance, and integrating artificial intelligence (AI) tools and technologies within continuous auditing and monitoring software to support and strengthen the roles of assurance providers and oversight bodies. The conceptual framework was evaluated by expert participants through online questionnaires to confirm its theoretical and conceptual clarity, comprehensiveness, reliability, usability, effectiveness, and transferability. The participants recognised its contribution to existing governance literature, particularly in terms of innovation, incorporating AI tools and technologies within transparency and accountability mechanisms. Concerns were raised about the practical implementation, including capacity and resource constraints, fragmented data systems, skills gaps, and limited political commitment, which are inherent limitations in the public sector. The findings not only support the conceptual framework’s usefulness, but also highlight areas for improvement, contributing to the broader discourse on strengthening transparency and accountability mechanisms in the South African public sector governance processes. Participants recommended a phased implementation strategy and capacity-building interventions to enhance institutional readiness and adoption across public sector entities. Die Suid-Afrikaanse openbare sektor ervaar steeds bedrog, korrupsie, vermorsde en onreëlmatige uitgawes, deels as gevolg van ’n gebrek aan doeltreffende deursigtigheids- en aanspreeklikheidsmeganismes. Hierdie sistemiese swakhede spruit hoofsaaklik voort uit swak databeskikbaarheid, wanbelynde prosesse en tegnologiese stelsels, gebrekkige prestasiebestuursisteme, asook gefragmenteerde versekering- en toesigfunksies. Die doel van hierdie studie was om ’n konseptuele raamwerk te ontwikkel wat deursigtigheids- en aanspreeklikheidsmeganismes binne die openbare sektor se deurlopende versekering- en toesigfunksies versterk, en sodoende hierdie tekortkominge aanspreek. ’n Kwalitatiewe navorsingsmetodologie is gevolg, wat ’n sosiaal-konstruktivistiese en pragmatiese benadering kombineer om die navorsingsdoelwitte holisties aan te spreek. Deur die integrasie van die teorie van verandering en aanvullende teorieë, asook bestaande bestuursraamwerke en gekombineerde versekeringmodelle, bied die raamwerk ’n multi-vlak benadering tot proaktiewe, deurlopende versekering en toesig oor alle openbare sektor departemente. Die raamwerk brei gekombineerde en geïntegreerde bestuur uit deur die ses verdedigings- en versekeringlyne in te sluit, en deur kunsmatige intelligensie (KI)-instrumente en -tegnologieë binne deurlopende ouditering en moniteringsagteware te integreer om die rolle van versekeringverskaffers en toesigliggame te ondersteun en te versterk. Die konseptuele raamwerk is deur kundige deelnemers geëvalueer deur middel van aanlyn vraelyste om die teoretiese en konseptuele duidelikheid, omvattendheid, betroubaarheid, bruikbaarheid, doeltreffendheid en oordraagbaarheid daarvan te bevestig. Deelnemers het die bydrae daarvan tot bestaande bestuursliteratuur erken, veral ten opsigte van innovasie deur die inkorporering van KI-instrumente en -tegnologieë binne deursigtigheids- en aanspreeklikheidsmeganismes. Bekommernisse is egter geopper oor die praktiese implementering, insluitend kapasiteits- en hulpbronbeperkings, gefragmenteerde datastelsels, vaardigheidstekorte en beperkte politieke verbintenis, wat inherent is aan die openbare sektor. Die bevindinge ondersteun nie net die bruikbaarheid van die konseptuele raamwerk nie, maar identifiseer ook areas vir verbetering, en dra by tot die breër diskoers oor die versterking van deursigtigheids- en aanspreeklikheidsmeganismes binne die bestuursprosesse van die Suid-Afrikaanse openbare sektor. Deelnemers het ’n gefaseerde implementeringsbenadering en kapasiteitsbou-intervensies aanbeveel om institusionele gereedheid en aanvaarding oor openbare sektor entiteite te verbeter. Sleutelwoorde: Aanspreeklikheid, Kunsmatige intelligensie, Blokketting, Deurlopende ouditering, Deurlopende versekering, Deurlopende monitering, Deurlopende toesig, Gekombineerde versekering, Geïntegreerde verslagdoening, Openbare sektor, Teorie van Verandering, Deursigtigheid; Lekala la setšhaba la Afrika Borwa le sa tšwela pele go itemogela bofora, bomenetša, tšhomišo e mpe le tšhomišo yeo e sa dumelelwago ya ditšhelete, ka lebaka la go hloka mekgwa ya go šoma gabotse ya ponaletšo le boikarabelo. Mafokodi a a sisteme a tšwa kudu go go se hwetšagale gabotse ga datha, ditshepedišo le ditsamaiso tša theknolotši tšeo di sa sepelelane, ditshepedišo tše di fokolago tša taolo ya tshepedišo, gammogo le mešomo ya tiišetšo le tlhokomelo yeo e arogantšwego. Maikemišetšo a nyakišišo ye e be e le go hlama foreimi ya kgopolo yeo e matlafatšago mekgwa ya ponaletšo le boikarabelo ka gare ga mešomo ya tiišetšo ya go tšwela pele le tlhokomelo ka lekaleng la setšhaba, ka gona go rarolla mafokodi a. Go ile gwa dirišwa mokgwa wa nyakišišo wa boleng, wo o kopanyago mokgwa wa go aga tsebo ka setšhaba (social constructivist) le mokgwa wa pragmatiki go fihlelela maikemišetšo a nyakišišo ka botlalo. Ka go kopanya teori ya phetoho le ditheori tše dingwe tše di thekgago, gammogo le diforeimi tša taolo tše di lego gona le mehlala ya tiišetšo ye e kopantšwego, foreimi e fana ka mokgwa wa maemo a mantši wa tiišetšo le tlhokomelo ya go tšwela pele le ya pele ga mathata go mafapha ka moka a lekala la setšhaba. Foreimi e oketša taolo ye e kopantšwego le ye e kopantšwego ka botlalo ka go akaretša mela ye tshela ya tšhireletšo le tiišetšo, le ka go kopanya didirišwa le ditheknolotši tša bohlale bja maitirelo (AI) ka gare ga mananeo a go dira di-audit le go lekola ka go tšwela pele go thekga le go matlafatša mešomo ya baabi ba tiišetšo le mekgatlo ya tlhokomelo. Foreimi ya kgopolo e ile ya lekodišišwa ke bankakarolo ba ditsebi ka dipotšišo tša inthanete go netefatša go hlaka ga yona ka mo go hlaloswago, botlalo, botshepegi, go šomišega, katlego le go fetolega maemong a mangwe. Bankakarolo ba lemogile seabe sa yona go dingwalo tša taolo tše di lego gona, kudu ka lehlakoreng la boitlhamelo, ka go akaretša didirišwa le ditheknolotši tša AI ka gare ga mekgwa ya ponaletšo le boikarabelo. Le ge go le bjalo, go ile gwa tšweletšwa dipelaelo mabapi le phethagatšo ya yona ka mo go šomago, go akaretša mefokolo ya bokgoni le methopo, ditsamaiso tša datha tše di arogantšwego, dikgapetla tša bokgoni, le go hloka boikgafo bja dipolotiki, tše e lego mefokolo ye e tlwaelegilego ka lekaleng la setšhaba. Diphihlelelo ga di netefatše fela bohlokwa bja foreimi ya kgopolo, eupša gape di bontšha mafelo ao a nyakago kaonafatšo, ka go tsenya letsogo poledišanong e kgolo ya go matlafatša mekgwa ya ponaletšo le boikarabelo ka gare ga ditshepedišo tša taolo ya lekala la setšhaba la Afrika Borwa. Bankakarolo ba šišinya leano la phethagatšo ka mekhahlelo le dikgato tša go aga bokgoni go matlafatša boikemišetšo bja ditheo le kamogelo ya yona ka gare ga ditheo tša lekala la setšhaba. Wed, 23 Jan 0026 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/32486 0026-01-23T00:00:00Z https://ir.unisa.ac.za/handle/10500/31790 A sustainable differentiated funding model for district municipalities in the Republic of South Africa Manuel, Lindokuhle Bafana Gift District municipalities in the Republic of South Africa play a crucial role in advancing sustainable development and safeguarding socio-economic rights through the delivery of basic social goods in accordance with the Constitution. Despite this, district municipalities cannot meet specific legal obligations without proper funding, which can be sourced from self-generated municipal revenue and intergovernmental transfer grants. A substantial body of literature points to the financial struggles of many district municipalities, largely attributed to the ineffective nature of their current funding model, that has been overlooked for the past decade. Therefore, this research study was conducted to delve into and bridge the important gap caused by the lack of a suitable funding model for district municipalities. This research study utilised the census approach to focus on all district municipalities (units of analysis) and chosen municipal officials (units of observations) as the target population. The main goal was to address two key questions: 1) can the conclusions of existing literature on the current funding system for district municipalities be validated to identify areas for enhancement? and 2) is it possible to develop a sustainable varied funding model that will improve the financial condition of district municipalities in South Africa to more effectively meet specific legal responsibilities? The study utilised a pragmatic philosophical approach and a mixed methods research framework to investigate the two primary research questions. Both primary and secondary data were gathered simultaneously, using self-administered questionnaires and audited annual financial statements from district municipalities. The raw primary data that was gathered was examined using inductive content analysis, multiple correspondence analysis and Stata Statistical Software: Release 16. Secondary data was scrutinised through the use of panel data analysis techniques. The findings of this research suggest that district municipalities do not receive enough funding to carry out specific mandated functions, leading to a mismatch between their responsibilities and financial resources. Based on the evidence, it is advisable to update and revamp the existing funding model to aid district municipalities in meeting specific legal requirements and advancing the United Nations 2030 Agenda for Sustainable Development Goals and the South African National Development Plan 2030. The study concludes by proposing a funding model that showcases a meaningful original contribution to the knowledge of accounting sciences, particularly in the area of Public Sector Accounting and Financial Governance. If the sustainable differentiated funding model is implemented correctly, it could definitely enhance the success of the District Development Model introduced by President Cyril Ramaphosa in his 2019 State of the Nation Address; Omasipala bezifunda eRiphabhlikhi yaseNingizimu Afrika badlala indima ebalulekile ekuqhubekiseleni phambili intuthuko esimeme kanye nokuvikela amalungelo enhlalo-mnotho ngokuhlinzeka ngezinsiza zomphakathi eziyisisekelo ngokuhambisana noMthethosisekelo. Ngaphandle kwalokhu, omasipala bezifunda abakwazi ukuhlangabezana nezinye zezibopho zomthetho ngaphandle kokuxhaswa ngokufanele ngezimali, etholakala emalini eqoqwa ngumasipala kanye nezibonelelo ezihlinzekwa nguhulumeni. Imibhalo eminingi ikhomba ukuthi kunezinselelo zezimali komasipala bezifunda abaningi, okudalwe kakhulu wukungasebenzi kahle kohlelo lwabo loxhaso lwezimali olukhona, osekuphele iminyaka eyishumi lunganakiwe. Ngakho-ke, lolu cwaningo lwenziwa ukuze kucutshungulwe futhi kutholakale indlela yokuvala igebe elidalwe ukuntuleka kohlelo olukahle loxhaso lwezimali komasipala bezifunda. Lolu cwaningo lusebenzise indlela yokubalwa kwabantu ukuze kugxilwe kubo bonke omasipala bezifunda (ukuhlaziya ngokwezinhlaka) kanye nabasebenzi abakhethiwe komasipala (ukubuka ngokwezinhlaka) ngokwalabo bantu ababhekiwe. Inhloso enkulu bekuwukubhekana nemibuzo emibili ebalulekile: okokuqala (1) ukuthi, ngakube iziphetho zemibhalo ekhona ngohlelo loxhaso lwezimali komasipala bezifunda zingakuqinisekisa ukuhlonzwa kwezindawo ezidinga ukuthuthukiswa? okwesibili (2) ukuthi, kulula yini ukuthuthukisa indlela yoxhaso lwezimali ezothuthukisa isimo sezimali komasipala bezifunda eNingizimu Afrika ukuze kube nempumelelo ekuhlangabezeni izibopho ezithile ezisemthethweni? Lolu cwaningo lusebenzise indlela yokuthola ubunjalo besimo kanye nohlaka locwaningo lwezindlela ezixubile ukuze kuphenywe ngale mibuzo emibili yocwaningo oluyisisekelo. Imininingwane eyisisekelo neyesibili iqoqwe ngasikhathi sinye, kusetshenziswa uhlu lwemibuzo ehleliwe kanye nezitatimende zezezimali zonyaka ezicwaningiwe ezithathwe komasipala bezifunda. Imininingwane yokuqala engahlaziyiwe iqoqwe yahlolwa kusetshenziswa uhlelo lokucwaningwa kwengqikithi, ukuhlaziywa kwezincwadi eziningi ekubhalelwana zona kanye Nesofthiwe Yezokubalwa Kwezilinganiso: Ekhishwe yangeye-16. Imininingwane yesibili ihlaziywe kusetshenziswa amasu okuhlaziya imininingwane yephaneli. Imiphumela yalolu cwaningo iveza ukuthi omasipala bezifunda abalutholi uxhaso olwanele lokuqhuba imisebenzi ababophezeleke ukuyenza, okuholela ekutheni kube nokungalingani phakathi kwezibopho zabo nezimali zokuhlinzeka ngomsebenzi. Ngokobufakazi esinabo, kunconywa ukuthi kubuyekezwe futhi kulungiswe kabusha uhlelo loxhaso lwezimali esinayo ukuze kusizakale omasipala bezifunda ekuhlangabezaneni nezimfuno ezithile zomthetho kanye nokuthuthukisa Uhlelo Lwamazwe Ahlangene 2030 maqondana Nokugcinwa Kahle Kwezinjongo Zezokuthuthukisa kanye Nohlelo Lwentuthuko Kuzwelonke eNingizimu Afrika 2030. Lolu cwaningo luphetha ngokuphakamisa uhlelo loxhaso lwezimali olukhombisa igalelo eliphusile ngolwazi lwesayensi yokuhlelwa kwamabhuku ezimali, ikakhulu endimeni yokuPhathwa Kwezimali Nokuhlelwa Kwamabhuku Ezimali Kuhulumeni. Uma lungaqaliswa kahle uhlelo oluhlukile loxhaso lwezimali, nakanjani lungaba yimpumelelo Uhlelo Lokuthuthukisa Ngokwezifundazwe olwethulwa nguMengameli uCyril Ramaphosa ngesikhathi ethula Inkulumo Ebhekiswe Esizweni kowezi-2019.; Distrikmunisipaliteite in die Republiek van Suid-Afrika speel ’n deurslaggewende rol in die bevordering van volhoubare ontwikkeling en die beveiliging van sosio-ekonomiese regte deur die lewering van basiese sosiale goedere ingevolge die Grondwet. Ten spyte hiervan kan distrikmunisipaliteite nie voldoen aan spesifieke regsverpligtinge sonder behoorlike befondsing nie. Dít kan bekom word uit selfgeskepte munisipale inkomste en tussenregeringsoordragsubsidies. ’n Aansienlike literatuurkorpus dui op die finansiële worstelings van baie distrikmunisipaliteite, hoofsaaklik toegeskryf aan die ondoeltreffende aard van hulle huidige befondsingsmodel, wat die afgelope dekade oorgesien is. Hierdie navorsing is dus gedoen om die belangrike gaping wat deur die gebrek aan ’n geskikte befondsingsmodel vir distrikmunisipaliteite veroorsaak is te ondersoek en dit te oorbrug. Hierdie navorsingstudie het gebruik gemaak van die sensusbenadering om te fokus op alle distrikmunisipaliteite (eenhede van ontleding) en gekose munisipale amptenare (eenhede van waarnemings) as die teikenpopulasie. Die hoofdoel was om twee sleutelvrae aan te roer: 1) Kan die gevolgtrekkings van bestaande literatuur oor die huidige befondsingsmodel vir distrikmunisipaliteite geldig verklaar word om areas vir verbetering te identifiseer? en 2) Is dit moontlik om ’n volhoubare gevarieerde befondsingsmodel te ontwikkel wat die finansiële toestand van distrikmunisipaliteite in Suid-Afrika meer doeltreffend sal verbeter om te voldoen aan spesifieke regsverpligtinge? Die studie het gebruik gemaak van ’n pragmaties-filosofiese benadering en ’n gemengde-metode-navorsingsraamwerk om die twee primêre navorsingsvrae te ondersoek. Primêre en sekondêre data is gelyktydig ingesamel deur gebruik te maak van self-toegediende vraelyste en jaarlikse finansiële ouditstate van distrikmunisipaliteite. Die onverwerkte primêre data wat ingesamel is, is ondersoek deur induktiewe inhoudsontleding, veelvoudige ooreenkomsontleding en Stata Statistical Software: Release 16. Sekondêre data is noukeurig ondersoek deur die gebruik van paneeldata-ontledingstegnieke. Die bevindings van hierdie navorsing suggereer dat distrikmunisipaliteite nie genoeg befondsing ontvang om spesifieke verpligte funksies te verrig nie, wat lei tot ’n wanverhouding tussen hulle verantwoordelikhede en finansiële hulpbronne. Gebaseer op die bewyse is dit raadsaam om die bestaande befondsingsmodel te hersien en te vernuwe om distrikmunisipaliteite te help om te voldoen aan spesifieke regsverpligtinge en om die Verenigde Nasies se 2030-agenda vir Volhoubare Ontwikkelingsdoelwitte en die Suid-Afrikaanse Nasionale Ontwikkelingsplan vir 2030 te bevorder. Die studie sluit af deur ’n befondsingsmodel voor te stel wat ’n betekenisvolle oorspronklike bydrae tentoonstel tot die kennis van rekeningkundige wetenskappe, veral op die gebied van Owerheidsrekeningkunde en Finansiële Bestuur. As die volhoubare gedifferensieerde befondsingsmodel korrek geïmplementeer word, kan dit beslis die sukses van die Distrikontwikkelingsmodel bevorder wat deur President Cyril Ramaphosa bekendgestel is in sy Staatsrede van 2019. Abstract in English, IsiZulu and Afrikaans Wed, 13 Mar 2024 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/31790 2024-03-13T00:00:00Z https://ir.unisa.ac.za/handle/10500/22041 An exploration of the online investor relations (IR) practices of companies listed on the Johannesburg Stock Exchange (JSE) Esterhuyse, Leana; Wingard, Christa Prior research has found that having better investor relations (IR) practices contributes towards improved share prices, liquidity of shares and analyst following. The main aim of this study was to determine the extent to which JSE-listed companies comply with international best practice guidelines for IR practices via the company’s website. A secondary objective was to arrive at an opinion regarding the stage of internet adoption for IR practices in which JSE-listed companies find themselves, based on Hedlin’s (1999) three-stage model. A checklist of 201 items was used to assess the websites of 205 JSE-listed companies from the beginning of July to mid-September 2012. The average online IR score for all 205 companies was found to be disappointing, although the top 100 companies in South Africa performed better than companies in other emerging and developing economies, but worse than companies in advanced economies, where size is probably the main differentiator. Bandwidth is also a constraining factor for online IR quality in South Africa. We conclude that instead of moving towards stage III (HTML, video and audio) of Hedlin’s model (1999), JSE-listed companies still seem to find themselves in stage II (paper-equivalent PDF’s). This should concern Chief Financial Officers (CFOs), as effective and efficient communication with investors could contribute towards attaining optimal share prices and improved liquidity and analyst following Fri, 01 Jan 2016 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/22041 2016-01-01T00:00:00Z https://ir.unisa.ac.za/handle/10500/22039 An exploration of the online investor relations (IR) practices of companies listed on the Johannesburg Stock Exchange (JSE) Esterhuyse, Leana; Wingard, Christa Prior research has found that having better investor relations (IR) practices contributes towards improved share prices, liquidity of shares and analyst following. The main aim of this study was to determine the extent to which JSE-listed companies comply with international best practice guidelines for IR practices via the company’s website. A secondary objective was to arrive at an opinion regarding the stage of internet adoption for IR practices in which JSE-listed companies find themselves, based on Hedlin’s (1999) three-stage model. A checklist of 201 items was used to assess the websites of 205 JSE-listed companies from the beginning of July to mid-September 2012. The average online IR score for all 205 companies was found to be disappointing, although the top 100 companies in South Africa performed better than companies in other emerging and developing economies, but worse than companies in advanced economies, where size is probably the main differentiator. Bandwidth is also a constraining factor for online IR quality in South Africa. We conclude that instead of moving towards stage III (HTML, video and audio) of Hedlin’s model (1999), JSE-listed companies still seem to find themselves in stage II (paper-equivalent PDF’s). This should concern Chief Financial Officers (CFOs), as effective and efficient communication with investors could contribute towards attaining optimal share prices and improved liquidity and analyst following. Fri, 01 Jan 2016 00:00:00 GMT https://ir.unisa.ac.za/handle/10500/22039 2016-01-01T00:00:00Z