Fourie, D.J. (David Johannes)2007-11-122007-11-122006-08Fourie, D 2006, 'The application of good governance in public financial management', Journal of Public Administration, vol. 41, no. 2.2, pp. 434-443. [http://www.saapam.co.za/]0036-0767http://hdl.handle.net/2263/3903The relationship between politics and public administration in modern society has required a redefinition of the role of government with reference to the utilisation of power, which raises the issue of governance. Good governance encapsulates the legitimacy earned by those who hold the public trust to exercise power over public resources. Those powers must be applied to ensure the public interest and the common good of the nation. Good governance in public sector financial management cannot be divorced from good governance of the state. The two areas are mutually inclusive. The point of departure being, that governance is intrinsically linked to how the state is managed in terms of ensuring a good quality of life for all citizen’s, and how authority and power is separated in order to achieve this goal. The independence of the three branches of a state that is; the legislature, executive and the judiciary is the cornerstone of good governance. Apart from the unquestioning role of the three branches of the state, it is ultimately the activism by civil society that will hold all branches accountable. The role played by civil society is therefore the lifeblood of good governance and ultimately good public sector financial management. The point of departure in this article is to examine the nature of good governance in public sector financial management and its interfaces with the other role players while addressing aspects of the power relations among the Executive, Parliament and civil society.147952 bytesapplication/pdfenSouth African Association for Public Administration and ManagementGovernancePublic sector financial managementSouth African governmentCivil societyExecutiveParliamentFinance, Public -- South AfricaCivil society -- South AfricaArticle