PUB4870
Assignment 3
Due July 2025
, PUB4870
Assignment 3: Comprehensive Response
Due 2025
Strategic Interdependence of Performance Management and Budgeting:
Enhancing Public Financial Accountability in South Africa
Public Financial Accountability
Performance Management and Budgeting in the Public Sector: A Strategic
Interdependence
1. Introduction
Performance management and budgeting remain two interdependent governance
instruments essential for public financial accountability. In the South African public
sector, their integration has been reformed to enhance efficiency, responsiveness, and
developmental impact (National Treasury, 2021). Underlying this integration is the
assumption that rational planning and resource allocation can systematically improve
service delivery. However, this assumes stable political contexts and institutional
capacity, which may not always hold in practice. Their strategic linkage ensures that
financial resources are allocated based on national priorities and monitored against
measurable outputs and outcomes, strengthening accountability and fostering public
trust. The philosophical stance here reflects a technocratic rationality prioritising
efficiency and measurable results, aligned with New Public Management paradigms.
Assignment 3
Due July 2025
, PUB4870
Assignment 3: Comprehensive Response
Due 2025
Strategic Interdependence of Performance Management and Budgeting:
Enhancing Public Financial Accountability in South Africa
Public Financial Accountability
Performance Management and Budgeting in the Public Sector: A Strategic
Interdependence
1. Introduction
Performance management and budgeting remain two interdependent governance
instruments essential for public financial accountability. In the South African public
sector, their integration has been reformed to enhance efficiency, responsiveness, and
developmental impact (National Treasury, 2021). Underlying this integration is the
assumption that rational planning and resource allocation can systematically improve
service delivery. However, this assumes stable political contexts and institutional
capacity, which may not always hold in practice. Their strategic linkage ensures that
financial resources are allocated based on national priorities and monitored against
measurable outputs and outcomes, strengthening accountability and fostering public
trust. The philosophical stance here reflects a technocratic rationality prioritising
efficiency and measurable results, aligned with New Public Management paradigms.
