Impact of Management Support on the Functionality of Internal Control Units in Ensuring Compliance and Service Delivery
Purpose: This study examines the impact of management support on the functionality of internal control units (ICU) in ensuring compliance and service delivery within the Eastern Cape Department of Rural Development and Agrarian Reform (ECDRDAR). Institutional Theory point of view is what this study...
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| Format: | Article |
| Language: | English |
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CSRC Publishing
2025-06-01
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| Series: | Journal of Business and Social Review in Emerging Economies |
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| Online Access: | https://publishing.globalcsrc.org/ojs/index.php/jbsee/article/view/3385 |
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| _version_ | 1849393518786641920 |
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| author | Awonke Geqeza |
| author_facet | Awonke Geqeza |
| author_sort | Awonke Geqeza |
| collection | DOAJ |
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Purpose: This study examines the impact of management support on the functionality of internal control units (ICU) in ensuring compliance and service delivery within the Eastern Cape Department of Rural Development and Agrarian Reform (ECDRDAR). Institutional Theory point of view is what this study is based on, more especial the New Institutional Sociology (NIS) perspective. The perspective of NIS provides a vigorous framework, which can be used to explain the formal adoption and practical implementation of internal control mechanisms within government departments, the study explores key challenges undermining ICU effectiveness.
Design/Methodology/Approach: To sample the respondents, the study purposive employed sampling method was. Interviewer-administered questionnaire was used to gather data from 150 finance and ICU staff.
Findings: The results indicated that the lack of management support prevents ICU to effectively ensure compliance with controls, the lack of management support reduces the status of ICU within the department, the lack of management support result in a failure to effectively mitigate financial risks and the management failure to support ICU result in non-compliance which negatively affect service delivery.
Implications/Originality/Value: The findings emphasise the need for enhanced training, clearer policy dissemination, and organizational safeguards to mitigate lack of management on ICU personnel.
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| format | Article |
| id | doaj-art-9e4878152fe241bab29de4412f3aea8f |
| institution | Kabale University |
| issn | 2519-089X 2519-0326 |
| language | English |
| publishDate | 2025-06-01 |
| publisher | CSRC Publishing |
| record_format | Article |
| series | Journal of Business and Social Review in Emerging Economies |
| spelling | doaj-art-9e4878152fe241bab29de4412f3aea8f2025-08-20T03:40:23ZengCSRC PublishingJournal of Business and Social Review in Emerging Economies2519-089X2519-03262025-06-0111210.26710/jbsee.v11i2.3385Impact of Management Support on the Functionality of Internal Control Units in Ensuring Compliance and Service DeliveryAwonke Geqeza0Walter Sisulu University, Republic of South Africa Purpose: This study examines the impact of management support on the functionality of internal control units (ICU) in ensuring compliance and service delivery within the Eastern Cape Department of Rural Development and Agrarian Reform (ECDRDAR). Institutional Theory point of view is what this study is based on, more especial the New Institutional Sociology (NIS) perspective. The perspective of NIS provides a vigorous framework, which can be used to explain the formal adoption and practical implementation of internal control mechanisms within government departments, the study explores key challenges undermining ICU effectiveness. Design/Methodology/Approach: To sample the respondents, the study purposive employed sampling method was. Interviewer-administered questionnaire was used to gather data from 150 finance and ICU staff. Findings: The results indicated that the lack of management support prevents ICU to effectively ensure compliance with controls, the lack of management support reduces the status of ICU within the department, the lack of management support result in a failure to effectively mitigate financial risks and the management failure to support ICU result in non-compliance which negatively affect service delivery. Implications/Originality/Value: The findings emphasise the need for enhanced training, clearer policy dissemination, and organizational safeguards to mitigate lack of management on ICU personnel. https://publishing.globalcsrc.org/ojs/index.php/jbsee/article/view/3385Internal Control UnitsNew Institutional Sociology (NIS) perspectiveManagement supportCompliance and public service delivery |
| spellingShingle | Awonke Geqeza Impact of Management Support on the Functionality of Internal Control Units in Ensuring Compliance and Service Delivery Journal of Business and Social Review in Emerging Economies Internal Control Units New Institutional Sociology (NIS) perspective Management support Compliance and public service delivery |
| title | Impact of Management Support on the Functionality of Internal Control Units in Ensuring Compliance and Service Delivery |
| title_full | Impact of Management Support on the Functionality of Internal Control Units in Ensuring Compliance and Service Delivery |
| title_fullStr | Impact of Management Support on the Functionality of Internal Control Units in Ensuring Compliance and Service Delivery |
| title_full_unstemmed | Impact of Management Support on the Functionality of Internal Control Units in Ensuring Compliance and Service Delivery |
| title_short | Impact of Management Support on the Functionality of Internal Control Units in Ensuring Compliance and Service Delivery |
| title_sort | impact of management support on the functionality of internal control units in ensuring compliance and service delivery |
| topic | Internal Control Units New Institutional Sociology (NIS) perspective Management support Compliance and public service delivery |
| url | https://publishing.globalcsrc.org/ojs/index.php/jbsee/article/view/3385 |
| work_keys_str_mv | AT awonkegeqeza impactofmanagementsupportonthefunctionalityofinternalcontrolunitsinensuringcomplianceandservicedelivery |