Academic literature on the topic 'South Africa. Public Finance Management Act'

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Journal articles on the topic "South Africa. Public Finance Management Act"

1

Fourie, D. J. "The public finance management act as a reform measure to capacitate public officials." South African Journal of Economic and Management Sciences 5, no. 1 (2002): 219–32. http://dx.doi.org/10.4102/sajems.v5i1.2672.

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The urgent need to develop South Africa's human resources in the public service has been conceptualized in many policy documents. The underlying objective of efforts to strengthen the human resources in the public sector, is the delivery of effective services to the people of South Africa. In line with the White Paper on the Transformation of the Public Service, 1995, the effective mobilization, development and utilization of human resources are stressed as important factors in the transformation of the public service because of their contribution to individual and institutional capacity to en
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Luyinda, Richard, Marlien Herselman, and Gerrit Botha. "IT Control Objectives for Implementing the Public Finance Management Act in South Africa." Issues in Informing Science and Information Technology 5 (2008): 029–49. http://dx.doi.org/10.28945/993.

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3

Roos, Mariaan. "Governance and Public Sector Transformation in South Africa: Reporting and Providing Assurance on Service Delivery Information." Africa’s Public Service Delivery and Performance Review 1, no. 3 (2012): 4. http://dx.doi.org/10.4102/apsdpr.v1i3.33.

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Reporting on performance was legislatively established in South Africa in terms of the Public Finance Management Act, Act 1 of 1999, section 40 (3)(a). The auditing of the reported information was legislated in the Public Audit Act, Act 25 of 2004, section 20(2) (c). The objectives of the article are firstly to provide an overview of the development and application of the reporting and secondly providing assurance on service delivery information and thirdly to reflect on challenges to the implementation thereof in South Africa. The aim through deploying these set objectives is to formulate pos
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4

Nzewi, Ogochukwu, and Prosper Musokeru. "A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability." Africa’s Public Service Delivery and Performance Review 2, no. 1 (2014): 36. http://dx.doi.org/10.4102/apsdpr.v2i1.42.

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Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996). In this regard, the Auditor-General of South Africa (AGSA) as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literatur
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Brauns, Melody, and David Mdlazi. "Ethics, codes of conduct, morals and professionalism as a bulwark against corruption and unethical conduct in the public sector: A case of South Africa." Risk Governance and Control: Financial Markets and Institutions 5, no. 4 (2015): 207–12. http://dx.doi.org/10.22495/rgcv5i4c1art9.

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This paper endeavours to critically examine ethics in South Africa especially after the first democratic elections and later developments. Such an analysis will inevitably overspill to the quality of service delivery and participation. As such there is a need for ethics to be re-examined and investigate how this may be used to improve efficiency and effectiveness in the South African government service. Much has been written on ethics and their relevance to the public sector organisations. Indeed they are critical for service delivery for both sectors namely, private and public sectors. This p
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6

Dzomira, Shewangu. "Financial accountability & governance in an emerging country." Corporate Ownership and Control 14, no. 3 (2017): 204–8. http://dx.doi.org/10.22495/cocv14i3c1art6.

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In the public sector the agents have the responsibility of being accountable to the exploitation of the resources towards service delivery. The public sector expenditure has been characterised with wasteful and fruitless, irregular and unauthorised expenditures. Therefore governance embraces the engagements set to certify that the anticipated upshots for stakeholders (citizens) are limpid and realized. This study is grounded on agency theory as it seeks out to analyse public expenditure and governance in South Africa’s public sector. The research study followed a qualitative research approach
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7

Marimuthu, Ferina. "Government assistance to state-owned enterprises: a hindrance to financial performance." Investment Management and Financial Innovations 17, no. 2 (2020): 40–50. http://dx.doi.org/10.21511/imfi.17(2).2020.04.

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This study aimed to examine whether government financial assistance influences the financial performance of state-owned enterprises. Commercial state-owned enterprises in South Africa that are listed under the Public Financial Management Act during the post-apartheid era from 1995 to 2017 were sampled. Government guarantees were measured as a dummy variable, while financial performance was measured by accounting measure: return on assets (ROA). Endogeneity issues were addressed, and data analysis was performed on an unbalanced panel using the two-step system GMM. The empirical evidence indicat
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Mditshwa, Siviwe, and Rozenda Hendrickse. "Coega and East London industrial development zones (IDZs): the financial and socio-economic impact of the Eastern Cape IDZs and their prospects." Public and Municipal Finance 6, no. 3 (2017): 7–16. http://dx.doi.org/10.21511/pmf.06(3).2017.01.

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The aim of this article was to assess the financial and socio-economic impact of the two Industrial Development Zones (IDZs) emanating from the public-private partnerships (PPPs) arrangement in the Buffalo City and Nelson Mandela Metropolitan Municipalities, located in the Eastern Cape of South Africa. The metropolitan municipalities, despite the introduction of PPPs, are still faced with serious socio-economic challenges such as slow economic growth, increased poverty levels, unemployment and mostly stagnant infrastructure development as a result of underfunding. In addition, metropolitan mun
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9

Molefe, Karabo, Natanya Meyer, and Jacques De Jongh. "A Comparative Analysis of the Socio-Economic Challenges Faced by SMMEs: The Case of the Emfuleni and Midvaal Local Municipal Areas." Journal of Economics and Behavioral Studies 10, no. 4(J) (2018): 7–21. http://dx.doi.org/10.22610/jebs.v10i4(j).2401.

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Flourishing and thriving small, medium and micro enterprise (SMME) sectors have become one of the leading recognised cornerstones of economic development. The ability of these businesses to act as key drivers of economic growth, innovation and job creation make them valuable assets towards any nation’s strive for a more inclusive economic and social outlook. For South Africa in particular, burdened by an epidemic of unemployment, poverty and income inequality, SMMEs role in improving the socio-economic environment proves pivotal. Yet, despite their potential, these businesses face a myriad o
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10

Utembe, Wells. "Regulatory Control and Management of Public Health Pesticides in South Africa." Outlooks on Pest Management 30, no. 6 (2019): 254–57. http://dx.doi.org/10.1564/v30_dec_05.

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Pesticides used in residential settings may have harmful health effects. There are reports about pesticide poisoning in South Africa, especially among children under the age of five years. The Department of Agriculture, Forestry and Fisheries and the Department of Health use the Fertilizers, Farm Feeds, Agricultural Remedies and Stock Remedies Act (Act No. 36) to ensure that pesticides are only registered after a rigorous science-based risk assessment. The Act 36 was designed primarily for agricultural pesticides. Therefore, guidelines have recently been developed to facilitate registration of
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