Economic evaluation of public programmes: lessons from the Expanded Public Works Programmes in South Africa
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Author(s)Noluthando MatsilizaLink to ORCID Index: https://orcid.org/0000-0002-9472-9294
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DOIhttp://dx.doi.org/10.21511/pmf.07(3).2018.03
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Article InfoVolume 7 2018, Issue #3, pp. 26-36
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This review aims at assessing the economic evaluation of public programmes such as the expanded public works programmes (EPWP) in South Africa. The South African government earmarked the EPWP for departments and municipalities to implement projects that are meaningful for economic transformation and inclusive growth. This study argues that economic evaluation of public programmes must consider the interplay of complex decisions making on resource allocations and take into account consequences thereafter in a systematic way. This review paper adopted a qualitative document analysis, where data is drawn from research reports on programme evaluation, policy documents, EPWP evaluation reports, books and articles drawn from accredited journals. Key findings from this study draw attention to unfulfilled great expectations to sustain job creation in an emerging economy in South Africa. Results also revealed that although the M&E design was suitable for the evaluation, it was not compared to any other alternative cost-effective measurement strategy to assess the economic value of the EPWP in South African public service. Based on the lessons from EPWP, this study recommends an integrative approach to evaluate job creation programmes in order to settle on the economic value of EPWP.
- Keywords
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JEL Classification (Paper profile tab)H53
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References40
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Tables1
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Figures2
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- Figure 1. The simple system model
- Figure 2. EPWP Monitoring and Evaluation Framework
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- Table 1. The Cost of Evaluating the Expanded Public Works Programme
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Impact of factors on fair value accounting: empirical study in Vietnam
Bui Thi Ngoc
doi: http://dx.doi.org/10.21511/imfi.17(3).2020.02
Investment Management and Financial Innovations Volume 17, 2020 Issue #3 pp. 10-26 Views: 1439 Downloads: 1303 TO CITE АНОТАЦІЯDue to the ongoing process of globalization, enterprises need to provide financial statements in accordance with international practices, in which information about assets and liabilities should be presented at fair values rather than at original prices. Fair value is supported by the International Accounting Standards Board and the Financial Accounting Standards Board. The purpose of this study is to evaluate the adoption of fair value accounting in Vietnam and the impact of factors on the adoption of fair value. The paper used the analytical framework of previous studies to identify factors affecting the adoption of fair value. Additionally, this study applied quantitative research methods and collected data by sending questionnaires to 127 accountants and directors of listed companies. Particularly, binary logistic regression was conducted to investigate the extent of the impact of each factor on the adoption of fair value. The results have shown that human resources have the strongest and positive impact on the adoption of fair value, and this is followed by the benefits of fair value. Difficulties and markets negatively affect the use of fair value. Furthermore, the control variables that affect the use of fair value are sector, size and length of operation with different levels of impact. The accuracy rate of the overall predictive model is 85.8%. The findings provide guidance of the application of fair value accounting in companies and give recommendations to policy makers in establishing a legal accounting framework in Vietnam.
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Monitoring and evaluation of municipal planning
Noluthando S. Matsiliza
doi: http://dx.doi.org/10.21511/pmf.06(4).2017.02
Public and Municipal Finance Volume 6, 2017 Issue #4 pp. 15-22 Views: 1337 Downloads: 225 TO CITE АНОТАЦІЯThis article explores strategies for monitoring and evaluation of municipal planning with the intention to improve municipal performance on service delivery and development. The apartheid government created improper town and regional planning that depicts inequalities, with less considerations of development planning and service delivery in most cities and townships. In the post-1994 era, government repelled oppressive laws and encouraged mobility of people to cities to seek better lives. This move augmented the demand for basic services in rural and urban areas. Municipalities should be encouraged to apply existing strategies to track their plans and align them with municipal performance targets. Thus, this article argues that there is paucity in the application of monitoring and evaluation of municipal plans and strategies that can mitigate risks against the key performance targets in local government. This article recommends an integrated approach towards evidence-based monitoring and evaluation.
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Addressing Unemployment challenge through micro and small enterprises (MSEs): Evidence from Nigeria
Oluwatoyin Matthew 
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Daniel E. Ufua ,
Romanus Osabohien ,
Tomike Olawande ,
Oluwatosin D. Edafe
doi: http://dx.doi.org/10.21511/ppm.18(2).2020.08
Problems and Perspectives in Management Volume 18, 2020 Issue #2 pp. 79-89 Views: 1126 Downloads: 414 TO CITE АНОТАЦІЯThis study examined the operational characteristics of MSEs and their contributions towards addressing the national challenge of unemployment. The research was based on Ado-Odo/Ota Local Government Area in Ogun State, Nigeria. The study employed descriptive analysis and Ordinary Least Square (OLS) regression technique in estimating the data obtained. The administration of questionnaire was applied to collect the data. The study found out that micro and small-scale enterprises contributed to economic growth through their operational activities, via the job creation in the economy. Thus, the study recommended that government policies should be put in place to encourage micro and small enterprises, and the provision of infrastructures, credit facilities, tax holidays, training program, amongst others, for MSEs. It was also recommended for funding agencies to consider the trends of practicing MSEs towards addressing critical economic and social issues such as job creation, in granting them funding facilities, in order to facilitate continuous participation in job creation among Nigerian MSEs.
Acknowledgment
The authors appreciate the Management of Covenant University for funding the publishing of this manuscript in this journal.
