Page 46 - DUT ICGA Abstract Book

ANALYSING THE ROLE OF ORGANISATIONAL CULTURE ON ON CONSEQUENCE IN GOVERNMENT DEPARTMENTS: LESSONS FROM THE COVID-19 PANDEMIC
Beatah Sibanda
North-West University Email: 41473132@nwu ac za
Prof Surika Van Rooyen
North-West University Email: Surika VanRooyen@nwu ac za
Abstract
Purpose: The study determines how organisational culture contributes to consequence management using lessons the COVID-19 pandemic by drawing evidence from two government departments to review the the the state of of consequence management and the the the culture of of the the the organisations towards corrective action Methodology: A qualitative research approach was adopted using content analysis and the mapping of of of previous literature studies reports reports of of of the Auditor General South Africa (AGSA) annual reports reports of of of the the concerned government government departments departments The two government government departments departments used as examples are the the Department Department of of Health and and the Department Department of of employment and and labour Research limitations: The The studied relied on on qualitative document analysis The The researchers did not carry out an empirical study which potentially limits fresh ideas from role players The use of two departments limits the the generalisation of the the findings Practical implications: The study is significant due to the increased governance transgressions as as consequence management is critical in in in addressing transgressions within government departments The study brings a a a a fresh perspective into how organisational culture contributes to to the ineffectiveness of policies governing departments specifically consequence management Findings from this study could be used by government departments to enforce organisational cultures that value corrective action and consequence management Originality/Value: Accountability is at at the centre of continuing public governance debate The study unveils a a a a a a fresh perception to accountability by enlightening the role of organisational culture in in in enforcing consequence management The outcomes of the COVID-19 pandemic could be used by accounting authorities to prevent recurring of transgressions in in government departments and prepare for future unforeseen pandemics The findings of the the study suggest that the the extent to which consequence management is is is is applied is is is is dependent on on on the the the culture of an an organisation Considering the the the limited studies in in this topic the the the study also contributes to to the the existing body of knowledge by setting the the tone for future studies KEYWORDS: Consequence management organisational culture irregularity PFMA AGSA 44 7th International Conference on on on Governance and Accountability (ICGA) 2022