oa Auditing SA - Gallant efforts made in implementing management accounting principles in the public sector, but ...

Volume 2000, Issue 24
  • ISSN : 1028-9003



The Public Finance Management Act No.1 of 1999 as amended by Act No. 29 of 1999, the Public Service Regulations and the new Draft National Treasury Instructions, attempt to place the South African public sector in the same arena in which other leading global role players are currently placed. This is the end result of a process of determining the best practices globally and the subsequent benchmarking of the South African public sector against these. These changes have been necessitated by effects of globalisation and the need for South Africa to compete in the international arena.

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