Improving professionalism in South African local government

Kroukamp, Hendri; Cloete, Fanie

doi:10.18820/24150479/aa50i1.4

Cited by 25 publications

(16 citation statements)

References 7 publications

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“…The results of this study are not in line with the research conducted by Cohen et al which states that professional scepticism has a positive and significant influence [10], as well as research conducted by Kroukamp and Cloete [9] and Rusman et al [11] both of which have results research that professional scepticism has the most dominant influence on the accuracy of giving opinions by auditors. As well as research conducted by Cipriano and Vandervelde which states that professional scepticism has a positive and significant effect on the accuracy of giving opinions by external auditors [12].…”

Section: G Professional Skepticism (X4) On the Accuracy Of Givingcontrasting

confidence: 99%

“…Where the results of this study are not in line with the research conducted by Kaseem [7] and Tepalagul and Lin [8] which shows that independence does not have an influence on the accuracy of giving opinions. However, the results of this study are supported or in line with research conducted by Kroukamp and Cloete which states that independence has a significant positive effect on the accuracy of the giving of opinions [9].…”

Section: Independence (X1) On the Accuracy Of Giving Audit Opinionsupporting

confidence: 90%

“…The results of this study are supported by research conducted by Kroukamp and Cloete states that integrity does not have a significant effect on the quality of examination results where the results of an examination can be seen from the audit opinion given whether it is in accordance with the real or not [9].…”

Section: E Integrity (X2) On the Accuracy Of Giving Audit Opinionssupporting

confidence: 73%

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The Effect of Independence, Integrity, Professionalism, and Professional Skepticism on the Accuracy of Giving Audit Opinion (The Case of Audit Board of the Republic of Indonesia)

Kamil¹,

Fathonah²

2020

Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

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The purpose of the research was to explore the influence of Independence, Integrity, Professionalism and Professional Scepticism on the Accuracy of Giving Audit Opinion by Government auditors, in this case the Audit Board of the Republic of Indonesia (BPK-RI). The research seeks to broaden empirical evidence on the relationship between the influence of Independence, Integrity, Professionalism and Professional Scepticism with respect to Accuracy of Giving Audit Opinion by BPK-RI. The research using associative method approach. Data analysis using Partial Least Square (PLS) approach which is a model of Structural Equation Modelling (SEM) that is component or variant based. Data analysis methods consist of: (1) Outer Model Analysis, (2) Inner Model Analysis, and (3) Hypothesis Testing. Data were came from a convenient selected sample of 55 auditors spread in 3 (three) AKN (Government Auditor). The findings show that Independence has positive and significant influence on the accuracy of giving audit opinion by BPK-RI, Integrity has positive and no significant effect on the accuracy of giving audit opinion by BPK-RI, Professionalism has positive and significant effect on the accuracy of giving audit opinion by BPK-RI, and Professional scepticism has negative and no significant effect on the accuracy of giving audit opinion by BPK-RI.

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Section: G Professional Skepticism (X4) On the Accuracy Of Givingcontrasting

confidence: 99%

Section: Independence (X1) On the Accuracy Of Giving Audit Opinionsupporting

confidence: 90%

Section: E Integrity (X2) On the Accuracy Of Giving Audit Opinionssupporting

confidence: 73%

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The Effect of Independence, Integrity, Professionalism, and Professional Skepticism on the Accuracy of Giving Audit Opinion (The Case of Audit Board of the Republic of Indonesia)

Kamil¹,

Fathonah²

2020

Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

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“…Service delivery in South Africa is often marred by financial irregularities, corruption, and maladministration. Violent service delivery protests are caused by the high levels of inefficiency and incompetencies from local government (Kroukamp & Cloete, ).…”

Section: Introductionmentioning

confidence: 99%

Public service delivery in South Africa: The political influence at local government level

Masuku

Jili

2019

Journal of Public Affairs

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This paper analyses poor service delivery at local government level, which is attributed to the politicisation of administrative components in municipalities, resulting in poor local governance. The public service delivery system has been perceived as one of the most important ways of reducing poverty through poverty alleviation programmes. As part of the South African government's cooperative system, key stakeholders in municipalities ought to adopt an integrated approach to public service delivery. An integrated approach to public service delivery demands that local municipalities, together with relevant stakeholders, integrate processes and services to ensure effective and efficient service delivery. This ultimately will result in an improved standard of living and sustainable livelihood for communities. With regard to public service delivery, local municipalities have the obligation of creating income opportunities people, especially the poor, with the sole aim of contributing towards poverty reduction and the realisation of the expectations of people, as stated in the South African government's White Paper of transforming public service delivery. The political interface in local municipalities greatly affects effective and efficient administration, as well as growth opportunities. Administrators, therefore, have the important function of ensuring that explicit assignments of objectives and administrative functions are wholly separated from the policymaking activities of government. This paper, therefore, suggests that municipalities adopt the merit system and abandon the spoils system that is highly characterised by political favours and political interferences. Political favours and interferences are dominant in local South African government, and they hinder the process of providing services equally.

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“…The concern of capacity shortage is echoed in the discourse of several scholars [Maserumule, 2008;Rogerson, 2009;Khambule, Mtapuri, 2018;Kroukamp, Cloete, 2018;Luthuli et al, 2019;Ntaopane, Vermeulen, 2019] as a plausible reason for the failure of municipalities, specifically low resourced, small towns municipalities to succeed in LED matters. Van der Heijden [2008] maintains that the latter outcome evolves in an increasing trend towards the production of low-quality LED plans marked by a project focus, unrealistic targets, an inability to identify the drivers of local development and poor implementation.…”

Section: Policy Implementationmentioning

confidence: 99%

The Efficacy of Policy and Legal Framework for Cooperative Governance and Local Economic Development (LED) in Small Towns in a Selected Region in South Africa

Kamara¹,

Rabie²

2021

Zarządzanie Publiczne

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The paper reports on a study investigating the efficacy of policy and legal framework for cooperative governance and LED to facilitate and coordinate responses to socio-economic concerns in the selected small towns in South Africa. The policy and legal framework place the onus for development on the local municipalities and urge the municipalities to partner with other stakeholders such as the business and the civil society to manage and respond to socio-economic concerns within the municipalities. The purpose of this paper is to review the ‘efficacy of the policy and legal framework’ to facilitate ‘cooperative governance’ and ‘LED’, specifically in six municipalities in the Western Cape Province, South Africa. Data were collected from government officials, private and civil sector through three data collection instruments, namely, document review, interviews and focus group discussions. The key findings from the study are mixed. The policy design and implementation were established problematic in multifarious ways. However, the findings also provide a glimpse of hopes in matters of public accountability by providing policy guidelines aimed at promoting accountability amongst government role-players. Given the backdrop, some recommendations are provided in this paper. This paper provides feedbacks for policy makers and implementers on the performance of policy and legal framework that informs the cooperative governance of local economies, specifically in small towns, to establish as to what is effective to replicate in form of good practice and what is under-performing for possible review. This assist in improving the understanding of the context that may inhibit or enable stakeholders in taking full advantage of collaborative-led developmental interventions to further peoples’ lives and to enhance their opportunities to partake in matters of development in their municipalities.

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Improving professionalism in South African local government

Cited by 25 publications

References 7 publications

The Effect of Independence, Integrity, Professionalism, and Professional Skepticism on the Accuracy of Giving Audit Opinion (The Case of Audit Board of the Republic of Indonesia)

The Effect of Independence, Integrity, Professionalism, and Professional Skepticism on the Accuracy of Giving Audit Opinion (The Case of Audit Board of the Republic of Indonesia)

Public service delivery in South Africa: The political influence at local government level

The Efficacy of Policy and Legal Framework for Cooperative Governance and Local Economic Development (LED) in Small Towns in a Selected Region in South Africa

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