Analysing the role of Organisational Culture on Consequence Management in Government Departments: Lessons from the Covid-19 Pandemic

Abstract

The study aims to determine how organisational culture contributes to consequence management using lessons from the COVID-19 pandemic, drawing evidence from two government departments in South Africa. A qualitative research approach was adopted using content analysis and mapping previous literature studies and the Auditor General South Africa (AGSA) annual reports of the concerned government departments. The two government departments studied were the departments of Health and Employment and Labour. The article suggests that the extent to which consequence management is applied is dependent on the culture of an organisation. Considering the limited studies on this topic, the study also contributes to the existing body of knowledge by setting the tone for future studies. The use of two departments limits the generalisation of the findings. The article brings a fresh perspective on how organisational culture contributes to the ineffectiveness of policies governing departments, specifically consequence management. Government departments could use the findings from this study to enforce organisational cultures that value corrective action and consequence management. Accountability is at the centre of continuing public governance debate. The study unveils a fresh perception of accountability by enlightening the role of organisational culture in enforcing consequence management. The outcomes of the COVID-19 pandemic could be used by accounting authorities to prevent recurring transgressions in government departments and prepare for future unforeseen pandemics.

Keywords: Consequence Management, Organisational Culture, Irregularity, PFMA, AGSA.