Page 26 - DUT ICGA Abstract Book

GOVERNANCE AND REPORTING FATIGUE – A A A A CONTRIBUTOR TO TO NON-OPTIMAL ORGANISATIONAL PERFORMANCE – LEARNINGS FROM THE SOUTH AFRICAN PUBLIC SECTOR
Moodley Asogan
Faculty of of Accounting and Informatics Durban University of of Technology AsoganM@dut ac za
Abstract
Globally the world economy has consistently experienced corporate and organisational failures mainly arising from management fraud and poor organisational organisational governance These organisational organisational failures resulted in fin in financial losses being suffered by millions of people worldwide Whilst many scholars argue that good organisational governance promotes successful organisations other scholars have argued that the the governance culture adopted by several organisations may not have had the the desired effect of achieving optimal performance Scholars have argued from a a a a a a a a a a a public sector perspective that organisational governance has consistently failed to to deliver the the required public goods to to the the communities Global service delivery protests evidence these arguments Scholars have also argued that poor public sector governance resulted in in in in in several international crises including the global economic economic meltdown in in in in in 2009 Recent economic economic crises have also been noted in in in in several countries including Sri Lanka and Ghana A study conducted into organisational performance management at at at at the national departmental level in South Africa found that the public sector has implemented several good governance measures to to achieve optimal organisational performance These measures include the establishment of multiple governance structures However multiple governance governance structures have resulted in in ineffectiveness and over-governance which has further resulted in in in governance and reporting fatigue being experienced by organisational employees Governance and reporting fatigue has led to employee lethargy with a a a a a a a a a a resultant negative influence on on organisational performance A sequential mixed methods approach was followed in in conducting this study The chief audit executives of eighteen national departments participated in in the quantitative phase Fourteen interviews were held with employees from four national and two monitoring departments Five deputy directors-general three chief directors directors four directors directors one one deputy director director director and one one senior internal auditor participated in in the interviews Twenty-two internal auditors from the four departments participated in in in seven focus group discussions discussions In total 38 officials participated in in the interviews and focus group discussions discussions Sixty-four documents were analysed KEYWORDS: coordinated governance governance governance governance fatigue fatigue reporting fatigue fatigue 24 7th International Conference on on on Governance and Accountability (ICGA) 2022