n Journal of Public Administration - Public sector financial management, morality, culture and law
|Article Title||Public sector financial management, morality, culture and law|
|© Publisher:||South African Association of Public Administration and Management (SAAPAM)|
|Journal||Journal of Public Administration|
|Affiliations||1 University of Limpopo|
|Publication Date||Sep 2014|
|Pages||936 - 945|
The purpose of this paper is to highlight the significance of morality and indigenous African cultural practices in public sector financial management. Post-1994, the South African government embarked on policy reforms and several pieces of legislation were promulgated for public service and local government regulation. This legislation included the 1996 Constitution of the Republic of South Africa, the 1999 Public Finance Management Act and the 2003 Municipal Finance Management Act. Underlying this legislation was the hope of supporting the democratic and public administration processes in pursuit of the goals of quality service delivery and sustainable development. Notwithstanding the good intentions underlying this legislation, a democratic South Africa's financial management continues to be embedded with corruption, fraud and theft. This paper argues that the legislative framework in question has not inculcated the appropriate public sector culture and morality necessary for reducing and curbing attendant financial management sloth. The heightened culture of public sector corruption appears to insinuate that the crop of functionaries are virtually uniformly incapable of distinguishing good or right from bad or wrong intentions, decisions and actions. This paper asserts that culture and morality are both significant and complementary to legislative frameworks in public sector financial management.
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