Development of an accountability framework in the public procurement system: Case of the emerging market

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Abstract

The government of South Africa uses citizens’ tax money to procure products to meet citizens’ needs (Fourie, 2009) in areas such as education, health, road safety, and transportation. Having public service officials who are accountable will improve public administration and ensure a comprehensive standard of living for its citizens (Auditor-General of South Africa [AGSA], 2017). Whenever a public institution lacks accountability, it will have an adverse effect on a country’s budget and contribute to poverty, unemployment, and criminal activity. This research aimed to develop a framework to ensure accountability throughout public procurement. A comparison was conducted through a multiple case study, of five departments in Limpopo on the challenges as identified by the Auditor-General. The study provides an understanding of the public procurement dynamics through its collaborative and hybrid nature. It addresses various aspects that enforce an accountability framework, such as internal control, procurement systems, risk management, records management, value for money, and consequence management. Furthermore, adjustments to the South African e-governance procurement system in alignment with best practices found in other countries will save money and time, and procurement officers will be more productive.

Keywords: Auditor-General Findings, Accountability, Governance, Procurement, Value for Money

Authors’ individual contribution: Conceptualisation — A.V.S. and D.J.F.; Methodology — A.V.S. and D.J.F.; Investigation — A.V.S.; Resources — A.V.S.; Writing — Original Draft — A.V.S.; Writing — Review & Editing — A.V.S., D.F., and N.H.; Supervision — D.J.F. and N.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G280, G340, M480

Received: 30.11.2021
Accepted: 04.04.2022
Published online: 05.04.2022

How to cite this paper: Van Staden, A., Fourie, D. J., & Holtzhausen, N. (2022). Development of an accountability framework in the public procurement system: Case of the emerging market. Corporate Governance and Organizational Behavior Review, 6(2), 71–84. https://doi.org/10.22495/cgobrv6i2p7