Public financial management reform in South African provincial basic education departments

dc.contributor.authorAjam, Tania
dc.contributor.authorFourie, D.J. (David Johannes)
dc.date.accessioned2016-12-06T05:26:26Z
dc.date.issued2016-10
dc.description.abstractSince the transition to democracy in 1994, the South African government has engaged in a sustained programme of public financial management (PFM) reform across the national, provincial and local spheres of government. This study evaluates the progress of the nine provincial education departments (PEDs) in implementing the Public Finance Management Act of 1999, and explores the factors which facilitated or impeded reform. A public financial management progress (PFMP) index is constructed to track each PED‘s performance from 1997/98 to 2013/14 and then used to benchmark its progress over time and relative to the education sector as a whole. The indicators comprising the PFMP index assess key PFM functions (budgeting, accounting, financial auditing and audits of performance information), financial leadership and the effectiveness of governance institutions such as audit committees. While there has been considerable progress in PFM, distinct differences in the quality and effectiveness of PFM practices across the nine PEDs remain. Stable top administrative leadership, availability of PFM skills, varying degrees of accountability and departmental capacity to establish PFM systems that conform to new accounting standards drive variances in reform outcomes.en_ZA
dc.description.departmentSchool of Public Management and Administration (SPMA)en_ZA
dc.description.embargo2018-10-31
dc.description.librarianhb2016en_ZA
dc.description.urihttp://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-162Xen_ZA
dc.identifier.citationAjam, T & Fourie, DJ 2016, 'Public financial management reform in South African provincial basic education departments', Public Administration and Development, vol. 36, no. 4, pp. 263-282.en_ZA
dc.identifier.issn0271-2075 (print)
dc.identifier.issn1099-162X (online)
dc.identifier.other10.1002/pad.1776
dc.identifier.urihttp://hdl.handle.net/2263/58351
dc.language.isoenen_ZA
dc.publisherWileyen_ZA
dc.rights© 2016 John Wiley & Sons, Ltd. This is the pre-peer reviewed version of the following article : Public financial management reform in South African provincial basic education departments, Public Administration and Development, vol. 36, no. 4, pp. 263-282, 2016. doi : 10.1002/pad.1776. The definite version is available at : http://onlinelibrary.wiley.com/journal/10.1002/(ISSN)1099-162X.en_ZA
dc.subjectPublic financial management reformen_ZA
dc.subjectNew public managementen_ZA
dc.subjectPerformance informationen_ZA
dc.subjectLeadershipen_ZA
dc.subjectFiscal governanceen_ZA
dc.subjectFiscal institutionsen_ZA
dc.subjectPublic financial management (PFM)en_ZA
dc.subjectProvincial education departments (PEDs)en_ZA
dc.subjectPublic financial management progress (PFMP)en_ZA
dc.titlePublic financial management reform in South African provincial basic education departmentsen_ZA
dc.typePostprint Articleen_ZA

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