Title: Factors inhibiting effective organisational performance management: insights from the South African public sector

Authors: Asogan Moodley; Barry Ackers; Elza Odendaal

Addresses: Department of Auditing, College of Accounting Sciences, University of South Africa, Pretoria, South Africa ' Department of Auditing, College of Accounting Sciences, University of South Africa, Pretoria, South Africa ' Department of Auditing, College of Accounting Sciences, University of South Africa, Pretoria, South Africa

Abstract: Despite a quarter of a century of democracy, the South African government continues facing civil unrest relating to poor delivery of public goods and services. To address this deficiency, the South African government adopted organisational performance management (OPM), as a tool to improve strategic management and operational performance. Despite this directive, service delivery does not appear to have improved, as evidenced by ongoing service delivery protests. The study therefore aims to determine the factors inhibiting the effective implementation of OPM, accordingly impairing service delivery. The study which adopts a multiphase mixed methods research approach, utilises both quantitative and qualitative data collected through surveys, interviews and focus groups, as well as from a content analysis of pertinent documents and records. Non-alignment between planning and budgeting, focusing on outcomes rather than impacts, the adoption of a compliance-driven orientation rather than focusing on effective organisational performance, inadequate stakeholder management, poor technical skills, and a lack of effective consequence management were identified amongst the factors inhibiting OPM and effective service delivery.

Keywords: consequence management; governance; monitoring and evaluation; OPM; organisational performance management; performance information reporting; public sector.

DOI: 10.1504/IJAAPE.2022.123297

International Journal of Accounting, Auditing and Performance Evaluation, 2022 Vol.18 No.1, pp.1 - 27

Received: 21 Oct 2020
Accepted: 18 May 2021
Published online: 08 Jun 2022 *

Full-text access for editors Full-text access for subscribers Purchase this article Comment on this article