Control and accountability in supply chain management: Evidence from a South African metropolitan municipality

Accountability requires supply chain management (SCM) public officials to account for, report on, explain and justify activities, and accept responsibility for municipal financial expenditure outcomes. Regardless of having SCM systems in place, efficiency in terms of procuring, tendering and sourcin...

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Autores principales:	Modeni Mudzamba Sibanda, Beauty Zindi, Tafadzwa Clementine Maramura
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2020
Materias:	supply chain management accountability control internal audit oversight contracting south africa Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/17711f5835d442989a235640a840e866
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spelling	oai:doaj.org-article:17711f5835d442989a235640a840e8662021-12-02T17:00:22ZControl and accountability in supply chain management: Evidence from a South African metropolitan municipality2331-197510.1080/23311975.2020.1785105https://doaj.org/article/17711f5835d442989a235640a840e8662020-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1785105https://doaj.org/toc/2331-1975Accountability requires supply chain management (SCM) public officials to account for, report on, explain and justify activities, and accept responsibility for municipal financial expenditure outcomes. Regardless of having SCM systems in place, efficiency in terms of procuring, tendering and sourcing goods and services in South African municipalities remains problematic. A key contributory factor to regressions in local government audit outcomes is the constant failure to develop, implement and monitor effective SCM systems, oversight, internal controls and financial reporting processes. With recurring instances of fruitless, irregular and wasteful expenditure, compliance with SCM policies, regulations and legislative frameworks needs solidification. When effectively implemented, control and oversight measures reduce waste, eradicates ethical malfeasance and promotes, integrity, transparency and accountability. The purpose of this article is to determine the SCM, risk factors that threaten accountability and how they can be mitigated in a typical South African Metropolitan Municipality. This descriptive and explanatory qualitative case study collected interview data from a purposeful sample of 14 (n = 14) information-rich participants. Secondary data were also collected from official documents and extant literature. Results indicate weak implementation of internal audit controls and policies, which make it challenging for internal audit and oversight committees to timely detect unethical, unfair, inequitable, opaque, uncompetitive and cost-inefficient SCM practices. The consequences are pervasive non-compliance with SCM policy, procuring and tendering processes, favouritism and corruptible tendencies. These have to be timely mitigated so as to remedy risks in the SCM process, which constrain municipal financial accountability.Modeni Mudzamba SibandaBeauty ZindiTafadzwa Clementine MaramuraTaylor & Francis Grouparticlesupply chain managementaccountabilitycontrolinternal auditoversightcontractingsouth africaBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 7, Iss 1 (2020)
institution	DOAJ
collection	DOAJ
language	EN
topic	supply chain management accountability control internal audit oversight contracting south africa Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	supply chain management accountability control internal audit oversight contracting south africa Business HF5001-6182 Management. Industrial management HD28-70 Modeni Mudzamba Sibanda Beauty Zindi Tafadzwa Clementine Maramura Control and accountability in supply chain management: Evidence from a South African metropolitan municipality
description	Accountability requires supply chain management (SCM) public officials to account for, report on, explain and justify activities, and accept responsibility for municipal financial expenditure outcomes. Regardless of having SCM systems in place, efficiency in terms of procuring, tendering and sourcing goods and services in South African municipalities remains problematic. A key contributory factor to regressions in local government audit outcomes is the constant failure to develop, implement and monitor effective SCM systems, oversight, internal controls and financial reporting processes. With recurring instances of fruitless, irregular and wasteful expenditure, compliance with SCM policies, regulations and legislative frameworks needs solidification. When effectively implemented, control and oversight measures reduce waste, eradicates ethical malfeasance and promotes, integrity, transparency and accountability. The purpose of this article is to determine the SCM, risk factors that threaten accountability and how they can be mitigated in a typical South African Metropolitan Municipality. This descriptive and explanatory qualitative case study collected interview data from a purposeful sample of 14 (n = 14) information-rich participants. Secondary data were also collected from official documents and extant literature. Results indicate weak implementation of internal audit controls and policies, which make it challenging for internal audit and oversight committees to timely detect unethical, unfair, inequitable, opaque, uncompetitive and cost-inefficient SCM practices. The consequences are pervasive non-compliance with SCM policy, procuring and tendering processes, favouritism and corruptible tendencies. These have to be timely mitigated so as to remedy risks in the SCM process, which constrain municipal financial accountability.
format	article
author	Modeni Mudzamba Sibanda Beauty Zindi Tafadzwa Clementine Maramura
author_facet	Modeni Mudzamba Sibanda Beauty Zindi Tafadzwa Clementine Maramura
author_sort	Modeni Mudzamba Sibanda
title	Control and accountability in supply chain management: Evidence from a South African metropolitan municipality
title_short	Control and accountability in supply chain management: Evidence from a South African metropolitan municipality
title_full	Control and accountability in supply chain management: Evidence from a South African metropolitan municipality
title_fullStr	Control and accountability in supply chain management: Evidence from a South African metropolitan municipality
title_full_unstemmed	Control and accountability in supply chain management: Evidence from a South African metropolitan municipality
title_sort	control and accountability in supply chain management: evidence from a south african metropolitan municipality
publisher	Taylor & Francis Group
publishDate	2020
url	https://doaj.org/article/17711f5835d442989a235640a840e866
work_keys_str_mv	AT modenimudzambasibanda controlandaccountabilityinsupplychainmanagementevidencefromasouthafricanmetropolitanmunicipality AT beautyzindi controlandaccountabilityinsupplychainmanagementevidencefromasouthafricanmetropolitanmunicipality AT tafadzwaclementinemaramura controlandaccountabilityinsupplychainmanagementevidencefromasouthafricanmetropolitanmunicipality
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Control and accountability in supply chain management: Evidence from a South African metropolitan municipality

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