- Title
- A strategy towards implementing standardised data structures in municipal information systems
- Creator
- Koekemoer, Silma Marguerite
- Subject
- Data structures (Computer science)
- Subject
- Municipal government -- Data processing Public administration -- Data processing Management information systems
- Date Issued
- 2020
- Date
- 2020
- Type
- Thesis
- Type
- Doctoral
- Type
- DPhil
- Identifier
- http://hdl.handle.net/10948/46064
- Identifier
- vital:39482
- Description
- The regulation pertaining to a Standard Chart of Accounts (SCOA) for Municipalities was published in 2014 and is applicable to all 257 municipalities and municipal entities in South Africa. The regulation represents a data classification framework or structure and affects all financial management and internal control systems (FMICS) used by municipalities and municipal entities, and affects key business processes within these organisations. Compliance with the SCOA regulation means that the full municipal accountability cycle should accommodate all seven of the SCOA segments, from the budget through transacting and reporting at the transaction level, with all seven of the segments being embedded in the master data table of the municipal FMICS. While the change to technology and systems may be self-evident, the related business change should not be underestimated. This information technology (IT) driven organisational change across the whole municipal environment represents the research topic and key objective of this research study, namely, a strategy towards implementing standard data structures in municipal IT systems. The study followed a pragmatic philosophy using diagnostic reasoning based on an inductive approach, multiple action research methods and a descriptive case study to derive the proposed implementation strategy. The research subjects, which included 25 pilot municipalities, were studied for the duration of the pilot implementation of the strategy with the objective of identifying and utilising the lessons learnt from their experience to fast track the rollout of the strategy to non-pilot municipalities. The study was limited to the local government environment and to South Africa as a geographic area and involved an accidental sample aligned to the implementation project under investigation. The proposed implementation strategy was, however, of a generic nature and is therefore applicable to any other institution or environment engaged in a similar implementation project. The main contribution of the study is an implementation strategy for standard data structures in municipal financial information systems and which consists of seven diagnostics, 17 guiding policies and 48 coherent actions. The strategy was developed and refined during six cycles of data collection, which were conducted at 25 municipalities actively involved in implementing of the standard data structures. The secondary contributions of the research study include three conference papers and one submission to an academic journal.
- Format
- 355 leaves
- Format
- Publisher
- Nelson Mandela University
- Publisher
- Faculty of Engineering, the Built Environment and Technology
- Language
- English
- Rights
- Nelson Mandela University
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NMU School of Information and Communication Technology
| Thumbnail | File | Description | Size | Format | |||
|---|---|---|---|---|---|---|---|
| View Details Download | SOURCE1 | Koekemoer, SM 214368521 April 2020 (1).pdf | 7 MB | Adobe Acrobat PDF | View Details Download |