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Dissertations on an investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

Category: Education Paper Type: Dissertation & Thesis Writing Reference: HARVARD Words: 10600

I, Precious Mthimunye, do hereby declare that this research report is the result of my investigation and research and that this has not been submitted in part or full for any degree or for any other degree to any other University.

Signed: Precious Mthimunye                                                           

Abstract of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The said study is investigating the major ethical challenges that are affecting the compliances of procurement policy currently implemented at South African National Taxi Council. The organization must adhere to five principles which are as follows: fairness, equity, transparency, competitiveness and cost effectiveness. The Organization does understand that ethical procedures are important for their supply chain management, and it can also offer various long term benefits. But still, organization is not able to adopt ethical procedures, due to various challenges, which have been investigated to address lack of full compliance. The purpose of this research is to investigate and explore those areas of unethical conduct within the procurement department and possible ways in minimizing unethical behaviour among stakeholder.

In order to investigating these major factors the secondary source of data collection has been used in which the qualitative research method has been particularly employed. The well planned interview is used as the instrument of the study to investigating the various ethical challenges of the procurement policy currently implemented. The interview is conducted from the five employees of the organizations who are performing their duties in the supply chain departments. The interviews of the 5 participants has been published and explained in this research report. It has been observed that ethical practices are the good source to enhance the performance of the organization.  

The findings revealed that lack of compliance and improper implementation of policies can affected the performance of the Organization as a whole. It must also enhance the ethical practices to run their functions and business in smooth ways.

Content                                                                                                                    Page No.

Title page………………………………………………………………………………... i

Declaration……………………………………………………………………………….ii

Abstract………………………………………………………………………………… iii

Table of contents ………………………………………………………………………...IV

List of tables x

List of figures ix

List of acronyms

1. CHAPTER ONE: INTRODUCTION…………………………………………………..1

            1.1. Background to the study…………………………………………………….3

            1.2. Problem statement………………………………………………………… 3

            1.3. Aim of the study ……………………………………………………………4

            1.4. Objectives of the study………………………………………………………..

            1.5. Significance of the study……………………………………………………5

            1.6. Format of the study………………………………………………………… 6

2. CHAPTER TWO: LITERATURE REVIEW

            2.1 Introduction

      2.2 Objectives of the procurement policy

      2.3 Legislative Mandate governing procurement policy

                  2.3.1 The Constitution of the Republic of South Africa (1996)

                  2.3.2 Public Finance Management Act No 1 of (1999)

                  2.3.3. Preferential Procurement Policy Framework Act, No 5 of (2000)                         2.3.4 Preferential Procurement Regulations (2011)

            2.4 Government’s General Procurement Framework

            2.5

            2.6

3. CHAPTER THREE: RESEARCH METHODOLOGY

3.1. Research Design

3.2. Research Philosophy

3.3. Research Strategies

3.4. Target Population

3.4.1. Sampling

3.5. The Research Instrument

3.5.1. Questionnaire Construction

3.6. Pilot Study

3.7. Administration of Questionnaires

3.7.1. Collection of Questionnaires

3.8. Data Analysis

3.9. For a quantitative study discuss Validity (face; criterion; construct; concurrent) and Reliability

(parallel; inter-rater; test-retest) and for a qualitative study discuss the Measures of Trustworthiness:

dependability; transferability; credibility; confirmability.

3.10. Limitations of the Study

3.11. Elimination of Bias

3.12. Ethical Considerations

3.12.1. Ensuring that Permission was obtained

3.12.2. Ensuring that Participants have given Informed Consent

3.12.3. Ensuring that Confidentiality and Anonymity

3.12.4. Ensuring that no Harm Comes to Participants

4. CHAPTER FOUR: RESULTS, DISCUSSION AND INTERPRETATION OF FINDINGS

(Include all headings/ subheadings – this will differ for every study)

5. CHAPTER FIVE: CONCLUSIONS AND RECOMMENDATIONS

5.1. Introduction

5.2. Findings from the Study

5.2.1. Findings from the Literature Review

5.2.2. Findings from the Primary Research

5.2.3. Conclusions

5.3. Recommendations

5.4. Areas for further research

6. Conclusion

1.1  Introduction and Background of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The supply chain is the process, which starts from the manufacturing/production of the product, then delivering the established products to targeted customers. According to Ambe (2016:20) supply chain management “involves planning, managing the activities in sourcing, procurement, conversion, with also logistics. Ethics play a major role in procurement and are considered more important as technology and consumer behavior change. Being ethical means being in accordance with the rules and standards for right conduct and practice, especially the standards of a profession. For instance: procurement is involved in supplier selection, evaluation, negotiation, contracts sign off and awarding business to suppliers. When interacting with suppliers, procurement should treat them in fair and unbiased manner (Marc Wins, 2018). Therefore the ethical conduct of the supply chains has also begun to be scrutinized, both from an internal business performance perspective and from the increasing concerns held by the numerous stakeholders of the organization.

The South African National Taxi Council is regulated under the rules of the Department of Transport (public sector) which is their main funder. Since National Department of Transport has made strides in assisting the Taxi council in implementing integrated SCM processes, it seems that the organization is still facing challenges in the full implementation of the five constitutional principles underpinning government procurement policy. The organization must adhere to five principles which are as follows: (1) fairness, (2) equity, (3) transparency, (4) competitiveness and (5) cost effectiveness. Since the Organization has embarked on a process of elevating supply chain management (SCM) philosophy as a management function. The primary objective of the procurement policy is to promote good governance as represented by five constitutional principles of public procurement contained in Section 217(1) of the Constitution. The other main objective of this policy is to ensure there is compliance within the department and organization as a whole. With clear processes in place organizations still lack in employing the elements of the ethical supply chain. There are various factors affecting them. In this paper, the focus will be on investigating the ethical challenges faced with regards to the compliance of this Procurement policy that is currently implemented. This research will investigate the ethical challenges that The South African National Taxi Council face with regards to compliance of their Procurement policy currently implemented. The results will show that unethical practices have a negative impact on the performance of the supply chain management. This study is to demonstrate the empirical relationship between ethical practices and performance and also to examine the supply chain ethical practices. The results prove a positive impact of ethical practices on performance of supply chain management. (Yusuf, Hawkins, Musa, & El-Berishy, 2014).

1.2  The research problem of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

Organizations must understand that ethical procedures are important for their supply chain management, and it can also offer various long term benefits. But still, organizations are not able to adopt ethical procedures, due to various factors, which need to be investigated and understood to address these factors. Secondly the problem of lack of full compliance with the five principles of public procurement enshrined in Section 217(1) still persists. The purpose of this research is to investigate and explore those areas of unethical conduct within the organisation by purchasers, suppliers, employees and possible ways in minimizing unethical behaviour among purchasers, employees, and other stakeholder.

1.3  Aims of the study of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The aim of the study was to investigate challenges that, The South African National Taxi Council face with regards to compliance of the Procurement policy currently implemented. The study will be able to propose and provide recommendations to address these challenging factors allowing for proper procedures to be conducted.

1.4 Research objectives of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

 The research objectives of this study are stated below:

·         To investigate the current procurement  policy implemented at The South African National Taxi Council

·         To identify the factors affecting the compliance to the procurement policy at South African National Taxi Council.

·         To determine the impact of non-compliance of the procurement policy on organizational performance and also provide recommendations to management at South African National Taxi Council on ways in which compliance to the procurement policy can be successfully implemented.

1.4  Significance of the study of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

This research is associated with the academic field, it is intended to make recommendations, it can be used as a referral point and stimulate the discussion around the field of supply chain management. It will also create awareness to active participants and future students in this field. The research will demonstrate a comprehensive understanding of supply chain management and how to relate it to the daily life of people.

The significance of the research is not only to identify the factors affecting the compliance procedures associated with the procurement policy, but it will also help to open more future research areas for other researchers to further investigate. The research is also going to prove imperative and significant for the organization, in terms of understanding the importance of ethical supply chain management, looking at factors, which are hindering them to adopt the correct practice. The research will identify gaps for further areas of research with relevant aspects to continue on this topic, and come up with more concrete evidence to support why ethics or compliance in supply chain management is better for organizations.

Thus, the findings from this study are expected to provide an update on the importance of compliance in the supply chain processes. For example, the information may be helpful in improving the procurement systems. In this instance, the findings may suggest that the respondents in SANTACO are generally happy with the current implemented policy system. Having this information will assist the South African National Taxi Council to focus on possible ways to improve their performance in the supply chain department while maintaining positive perceptions on other sections. In this regard, the approach taken would be problem solving-oriented with the intention to resolve the issue identified rather than to overhaul the procurement system.

1.5  Conclusion of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

Thus, the findings from this study are expected to provide an update on the importance of compliance in the supply chain processes. For example, the information may be helpful in improving the procurement systems. In this instance, the findings may suggest that the respondents in SANTACO are generally happy with the current implemented policy system.

CHAPTER 2: LITERATURE REVIEW
2. LITERATURE REVIEW
2.1 Introduction of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

This section presents a literature review by exploring the objectives of procurement policy, to procurement policy and ethical challenges that are facing companies due to compliances of the policy.

2.2  Objectives of the procurement policy of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The objectives of this procurement policy are to ensure that:

·         The correct goods or services are purchased in terms of quality and specification.

·         Preferential Procurement goals are achieved.

·         Best value for money is achieved.

·         The process is in line with internal control systems to avoid the risk of fraud.

·         The process is both ethical and efficient.

·         The code of conduct is followed.

·         Where possible, suppliers are BEE accredited

2.3 Legislative Mandate governing procurement policy

As advocated by Hanks, Davis and Perera (2008) public procurement operates within a highly legislated environment set by national government and extended to provinces and local government bodies by specific policies, legislation and regulations. This section is limited to acts, legislative and policy frameworks which give guidelines on the compliance to procurement processes and the enhancement of service delivery in South Africa.

            2.3.1. The Constitution of the Republic of South Africa (1996)

Under the constitutional supremacy, the Constitution of the Republic of South Africa, (1996) is the bedrock for compliance with regard procurement of goods and services and a yardstick through which service delivery can be measured. Section 195 (1) of the Constitution of the Republic of South Africa (1996) spells out the democratic values and principles governing public administration. The public service as an instrument of governance as contemplated in section 217(1) of the Constitution of the Republic of South Africa, 1996 provides for the basis of

procurement and determines that “when an organ of state in the national, provincial or local sphere of government, or any other institution identified in national legislation, procure contracts for goods or services, it must do so in accordance with a system which is fair, equitable, transparent, competitive and cost-effective” (VanGruenen and Van Niekert, 2010).

Therefore any procurement action in public sector will be measured against this constitutional imperative, failure to satisfy the requirement will constitute non-compliance to procurement processes, policies and procedures, thus undermining the constitution itself.

            2.3.2. Public Finance Management Act No 1 of (1999)

The Public Finance Management Act, No 1 of (1999) governs financial management practices in South Africa and establishes a regulatory framework for Supply Chain Management within national, provincial and state owned enterprises. According to Purera and Turley (2014), this act makes provision for the use of procurement as a policy tool, and following the aforementioned five pillars contemplated in section 217 of the Constitution of the Republic of South Africa, 1996. According to Zitha and Mathebula (2015) adherence to this Act by procurement officials will see government procuring goods and services at market related prices, thus optimising the quality of public service delivery.

            2.3.3. Preferential Procurement Policy Framework Act, No 5 of (2000)

Parliament approved the Preferential Procurement Policy Framework Act No.5 of 2000 and its revised regulations to adhere to the requirements of the Constitution of the Republic of South Africa, 1996. This act gives effect to the government priority of empowering designated categories of persons through preferential treatment in procurement activities.

            2.3.4 Preferential Procurement Regulations (2011)

Part 2 (3) (a-b) of the Preferential Regulations, 2011 states that “an organ of state must, prior making an invitation of tenders, properly plan for, and as far as possible, accurately estimate the costs of the provision of services, works or goods for which an invitation of tenders is to be made and; determine and stipulate the appropriate preference point system to be utilised in the evaluation and adjudication of tenders”. In putting these regulations into effect, departments are required to have procurement plan which must be approved by the accounting officer.

The procurement plan if used appropriately can be the masterpiece for planning within the procurement environment.

2.4 Government’s general procurement Framework

The following framework is issued by the Government not only as a prescription of standards of behaviour, ethics and accountability which it requires of its public service, but also as a statement of the Government's commitment to a procurement system which enables the emergence of sustainable small, medium and micro businesses which will add to the common wealth of our country and the achievement of enhanced economic and social well-being of all South Africans.

 Introduction of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

Proper and successful government procurement rests upon certain core principles of behaviour -the Five Pillars of Procurement. They are best described as pillars because if any one of them is broken the procurement system falls down.

The Five Pillars are:

·         Value for Money

·         Open and Effective Competition

·         Ethics and Fair Dealing

·         Accountability and Reporting

·         Equity

These Guidelines address those Five Pillars and prescribe a minimum set of standards that are to be observed. The Guidelines are to be supplemented by individual Accounting Officer's Procurement Procedures issued under the general authority contained in the Public Finance Management Act, 1999.

2.4.1. Value for Money of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

This is an essential test against which a department must justify a procurement outcome. Price alone is often not a reliable indicator and departments will not necessarily obtain the best value for money by accepting the lowest price offer that meets mandatory requirements. Best value for money means the best available outcome when all relevant costs and benefits over the procurement cycle are considered.

The procurement function itself must also provide value for money and must be carried out in a cost-effective way. Procurement organisations, whether centrally located or devolved to individual departments, should:

            (a) Avoid any unnecessary costs and delays for themselves or suppliers;

            (b) Monitor the supply arrangements and reconsider them if they cease to provide the       expected benefits; and

            (c) Ensure continuous improvement in the efficiency of internal processes and       systems.

2.4.2. Open and Effective Competition

This requires:

(a) A framework of procurement laws, policies, practices and procedures that is transparent, i.e. they must be readily accessible to all parties;

(b) Openness in the procurement process;

(c) Encouragement of effective competition through procurement methods suited to market circumstances; and

(d) Observance of the provisions of the Preferential Procurement Policy Framework          Act.

Departments need to apply effort and research to get the best possible outcome from the market by ensuring that:

(a) Potential suppliers have reasonable access to procurement opportunities and that available opportunities are notified at least in the Government Tender Bulletin;

(b) Where market circumstances limit competition departments recognise that fact and use procurement methods that take account; of it;

(c) Adequate and timely information is provided to suppliers to enable them to bid;

(d) Bias and favouritism are eliminated;

(e) The costs of bidding for opportunities do not deter competent suppliers; and

(f) Costs incurred in promoting competition are at least commensurate with the benefits received.

2.4.3. Ethics and Fair Dealing of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

In procurement, if all parties comply with ethical standards they can:

(a) Deal with each other on a basis of mutual trust and respect; and

(b) Conduct their business in a fair and reasonable manner and with integrity.

All government staff associated with procurement, particularly those dealing direct with suppliers or potential suppliers, are required:

(a) To recognise and deal with conflicts of interest or the potential therefor;

(b) To deal with suppliers even-handedly;

(c) To ensure they do not compromise the standing of the state through acceptance of gifts or hospitality;

(d) To be scrupulous in their use of public property; and

(e) To provide all assistance in the elimination of fraud and corruption.

2.4.4. Accountability and Reporting of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

This involves ensuring that individuals and organisations are answerable for their plans, actions and outcomes.

Openness and transparency in administration, by external scrutiny through public reporting, is an essential element of accountability.

Within the procurement framework:

(a) Heads of departments are accountable to their ministers for the overall management of procurement activities;

(b) Heads of Procurement and senior procurement directors are accountable to heads of departments for various high-level management and co-ordination activities;

(c) Individual procurement officers are accountable to Heads of Procurement, and to their clients, for the services they provide; and

(d) All people exercising procurement functions must have regard to these guidelines and are accountable to management.

2.4.5. Equity of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The word `equity' in the context of these Guidelines means the application and observance of government policies which are designed to advance persons or categories of persons disadvantaged by unfair discrimination.

This fifth pillar is vital to public sector procurement in South Africa. It ensures that government is committed to economic growth by implementing measures to support industry generally, and especially to advance the development of Small, Medium and Micro Enterprises and Historically Disadvantaged Individuals.

In accordance with the Reconstruction and Development Programme, SMMEs and HDIs need to play a bigger role in the economy. Greater participation in the economy and more diversified representation of blacks and gender in ownership is essential.

The government has implemented the Preferential Procurement Policy Framework Act as the foundation on which all procurement activities are to be based. Its aim is to:

(a) Advance the development of SMMEs and HDIs;

(b) Promote women and physically handicapped people;

(c) Create new jobs;

(d) Promote local enterprises in specific provinces, in a particular region, in

a specific local authority, or in rural areas; and

(e) Support the local product.

No public procurement system should be operated if it is not founded on this pillar

2.5 Compliance and Ethics meaning

2.5.1 Compliance

Compliance means doing what you’re supposed to do. So what does it mean when we talk about procurement compliance? Surprisingly, there is no one definition of compliance, or even one group of compliance issues, common across all procurement departments.

 (Jaggaer 2016)

2.5.2 Ethics of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The term ethics often describes the investigation and analysis of moral principles and dilemmas. Traditionally, philosophers and religious scholars have studied ethics. More recently, scholars from various disciplines have entered the field, creating new approaches to the study of ethics such as behavioural ethics and applied ethics.

The term ethics can also refer to rules or guidelines that establish what conduct is right and wrong for individuals and for groups.

2.6 Challenges facing compliance of the procurement policy

In many literature pieces, non-adherence to procurement policies is not viewed as an individual act of non-compliance. In many writings, organizations are mostly blamed for the errors experienced in procurement. In an argument highlighted by Budd (2004) procurement policies are only adhered to if the management of an organization is willing to ensure the policies are adhered to. This means that noncompliance to procurement policies starts from tolerance from the top management.

The author further argues that regardless of the factors promoting noncompliance in procurement, an organization should be in a position to guide its employees to compliance of company policies. The same sentiments are shared by Bernard (2005) who debates that, a company with strict policies is capable of withstanding any factor that seems to pressure employees towards breaking of these policies. In regards to psychological and economic factors these two factors are the easiest to influence in any organizational setting (Croom & Johnston, 2003). These two factors can be easily influenced by good management. For instance, economic factors `are caused by constraints. If employees are rewarded sufficiently these constraints can be easily dealt with. Kankanhalli et al. 2003, and Straub 1990, identify sanctions as a type of inhibition to reduce breaches in policies. Pahnila et al. 2007 on the other hand discuss rewards as a more suitable motivating factor which can lead to an increase in compliance by employees. However, Cuganesan &Lee (2006) disagree with the Pahnila’s concept of motivating factors, disputing that human nature is greater than just a good reward system. The author further discusses that human nature influenced by psychological factors cannot be influenced by tangible incentives. For instance, if employees in an organization are provided with a noncompliant mentality it may take more than just a good reward system to reverse this trend. In this scenario, termination of working contracts acts as the best option to curb the shortcoming. On the hand however, if the recommendation is implemented then this means an organization would lose a great number of trustable employees. D’ Archy & Hovac (2009) argue that the probability of an organization to acquire trustable employees to run sensitive departments like the procurement department is close to nil. Such departments need human resources who are trustable and well aware of the of the organization’s culture. Analysts have argued however, that it would be much advisable and logical for an organization to train new human resources than try to change the noncompliant mentality of existing employees.

The authors further argue that employees in a department involving signing of contracts like procurement and marketing, should be offered extra incentives for example in meeting savings or other departmental targets. The extra incentives are aimed at improving the performance of employees and minimizing the threat of fraud. It is an obvious assumption that human nature is easily influenced by extra incentives. Budd (2004) contends however that this may create a mentality that may be hard to eradicate in the future. The employee mentality should be created in a way that an employee feels obligated to perform in an organization at free will. With an already instilled free will it becomes easier to create a reward system that the whole organization will be pleased with. In relating this argument to the procurement policies it is also an obvious assumption that employees in procurement need more than just job specifications and assumptions. In an argument by Hui et al (2011) in procurement this argument becomes more applicable and urgent to implement since employees in this department are the most likely to be influenced by the need to indulge in non-compliant behaviour, be it directly with suppliers, or allowing other stakeholders to break the rules as they seek they meet their objectives, whether it be departmental gain or personal financial or psychological (ego) benefit. Pasa (2000) argues that in procurement the issues of allegiance and adherence to policies in an organization are of more urgency since the process involves a lot of company resources and funds. In many organizations this is usually considered during recruiting, training and rewarding employees in this department.

In light of this, the modern corporate environment in reviewing the role played by procurement, have sought to pay more attention and have raised the sensitivity of the process of procurement, despite the employment of SCM as a strategic tool, Public procurement in South Africa still faces enormous Challenges stated below:

• Lack of proper knowledge, skills and capacity

• Non-compliance with SCM policy and regulations

• Inadequate planning and the linking of demand to the budget

• Accountability, fraud and corruption

• Inadequate monitoring and evaluation of SCM

• Unethical behaviour

• Too much decentralisation of the procurement system

• Ineffectiveness of the black economic empowerment (BEE) policy.

The following challenges are explained in details in the following section:

            2.6.1    Lack of proper knowledge, skills and capacity

To fully achieve SCM objectives, the National Treasury provides support by facilitating the development of appropriate training materials to government departments, municipalities and municipal entities (National Treasury, 2005). However, the shortage of skills has been a re-concurrent theme in public discussion. According to Sheoraj (2007), skills and capacity shortages have been identified as the single greatest impediment to the success of public procurement in South Africa. Adequate capacity in the form of appropriate structures with fully skilled and professional SCM personnel is a key success factor for proper SCM implementation. In some government entities, the quality of SCM personnel’s skills and ability are well below standard. Migiro and Ambe (2008) assert that many SCM actors in the South African public sphere have attended a number of training workshops on SCM, but they still lack the appropriate knowledge for proper implementation. McCarthy (2006) contends that there is a lack of capacity and knowledge by SCM actors to handle procurement processes that have led to bad governance. The South African government embarks on programmes that educate practitioners, but implementation of its programmes always falls short.

            2.6.2     Non-compliance with policies and regulations

SCM is guided by a number of related policies and regulations (National Treasury, 2005).

Compliance with these policies and regulations is a problem. As indicated by Matthee

(2006), some of the practices relating to non-compliance with the rules and procedures relate to the tendency not to utilise a competitive process for both quotations and bids, and incorrect utilisation of the preference points system. Van Zyl (2006) also asserts that there is a lack of appropriate bid committees; use of unqualified suppliers, passing over of bids for incorrect reasons; utilisation of the incorrect procurement process in respect of the thresholds; extensions of validity periods; and incorrect utilisation of the limited bidding process. Furthermore, Ambe and Badenhorst-Weiss (2011b) noted that there are inadequate controls and procedures for the handling of bids; appointment of bid committee members not aligned to policy requirements; and insufficient motivation for deviations from SCM procedures.

2.6.3    Inadequate planning and linking demand to the budget

Demand management is integral to the SCM process. It defines the decision-making process that allow departments to procure at the right time, at the right place and at the right cost. However, many government entities are still faced with the challenges of improper planning and linking demand to budget (Ambe & Badenhorst-Weiss, 2011a). Cost-effective procurement depends on a specialist’s skills to ensure that buying requirements are reliably determined, appropriate contract strategies are developed, contracts are well managed and opportunities are seized to secure the best deals at the right time and at the right price. The importance of drawing up accurate and realistic strategic plans cannot be overestimated.

At times there is an absence of coherent plans. Some government entities cannot properly quantify the needs of those requiring their services or properly estimate costs, nor can they accurately track, control or report on expenditure (Luyt, 2008). Luyt (2008) indicates that there is a need to monitor the delivery of services properly to ensure that scarce resources are efficiently and effectively procured. Poor planning and budgeting have also affected the implementation of SCM. It is therefore vital that SCM practitioners adequately link demand planning to budget.

            2.6.4    Accountability, fraud and corruption

Accountability constitutes a central pillar to public procurement (Soudry, 2007). Without transparent and accountable systems, the vast resources channelled through public procurement systems run the danger of being entangled with increased corruption and misuse of funds (Jeppesen, 2010). According to Mahlaba (2004), fraud and corruption cost South African tax payers hundreds of millions of rand each year. Over the last few years, the impact of fraud has led to the promulgation of special legislation and improvement in existing legislation that led to the creation, among others, of the Directorate of Special Operations, commonly known as the Scorpions, the Asset Forfeiture Unit, the Public Protector, the Special Investigation Unit, Commercial Crime Units, Internal Audit Units, Special Investigation Units within departments, and the appointment of forensic consultants (Mahlaba, 2004).

According to Boateng (2008), since 1994, South Africa has enjoyed unprecedented social and infrastructural programmes. Yet, the majority of people who had hoped freedom would bring with it relative socio-economic liberation and improvement are feeling increasingly bitter towards government over issues that include a lack of perceived quality of governance, service delivery failure, fraud and corruption in some spheres of the economy and disillusionment with empowerment policies (De Lange, 2011). The Public Service Commission Committee (2011) indicated that a total of 7 766 corruption cases had been reported through the National Anti-Corruption Hotline since its inception in September 2004 up till June 2010. De Lange (2011) notes that taxpayers were fleeced of R30 billion (3.675 billion USD). Corruption, incompetence and negligence by public servants were to be blamed (De Lange, 2011). About 20 per cent of government’s procurement budget alone ‘went down the drain each year. This was because officials had their fingers in the till, overpaid for products and services or failed to monitor how money was spent’ (De Lange, 2011). Among government entities probed for procurement irregularities was the Tshwane Metro where about 65 municipal officials were investigated for striking business deals worth about R185 million with their own Council (Pauw, 2011). The National and Provincial governments and their entities notched up R21 billion in irregular expenditure in 2010, a 62% rise (R13 billion) over the previous year (De Lange, 2011). The auditor general highlighted weaknesses in SCM, controls over information technology, human resource management, and capital assets and performance reporting during a briefing to Parliament’s Standing Committee on Public Account (Smart Procurement, 2011).  Hence, there is an urgent need to rethink innovative ways of curbing corruption and some other administrative malpractices within South African spheres of government. To fight the scourge of maladministration, mismanagement of finances, fraud and corruption, government needs to strengthen and review existing internal control systems to detect deficiencies.

2.6.5        Inadequate measures for monitoring and evaluation of SCM

Effective policy-making requires information on whether governments are doing things right and whether they achieve the results intended (Acevedo, Rivera, Lima & Hwang, 2010).

Strong monitoring and evaluation systems provide the means to compile and integrate this valuable information into the policy cycle, thus providing the basis for sound governance and accountable public policies (Acevedo et al., 2010). Inadequate monitoring and evaluation is linked to the absence or the poor presence of a control environment, and the government entities are placed in a difficult position to give effect to or implement SCM as required by the policy. Hence, deviations or non-compliance goes undetected or is identified after the fact. According to a Business Day report (2011), procurement actors in government have spent millions of rand in ways that contravened laws and regulations. The national and provincial governments and their entities have notched irregular, unauthorised, fruitless and wasteful expenditures that contravene laws and regulations. There is lack of proper monitoring and evaluation as required (Stemele, 2009).

2.6.6        Unethical behaviour of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

Ethics is the study of moral judgements and right and wrong conduct. Ethics and conflict of interest greatly affect SCM implementation. Enormous power is wielded by some chief

financial officers but there is also a lack of proper consultation with other senior officials.

While the National Treasury’s guide to accounting officers prescribes a standard approach towards SCM procedure, in many instances there is lack of compliance and application of the guidelines. This has resulted in differentiation in approaches and a lack of standardisation.

According to McCarthy (2006), the completeness of tender documents in many municipalities is difficult to verify.

2.6.7        Too much decentralisation of the procurement system.

 In South Africa, government procurement of own or local requirements (materials, equipment and services) is to a large extent decentralised to departments, provinces and municipalities. If one takes the number of cases of tender fraud and lack of services on all levels of government into account one should ask oneself whether these parties have the knowledge and/or the intention to get the best value for tax-payers’ money. Arguments for a larger extent of centralisation of procurement to knowledgeable, accountable procurement officials/agents or procurement consortiums could be put forward.

‘Centralization leverages scales to reduce costs. Decentralisation relies on local knowledge to build relationships’ (Fawcett, Ellram & Ogden, 2007: 310).

Centralisation offers advantages such as leverage due to volumes, reduction of duplication of purchasing effort, better control and development of specialised expertise of purchasing personnel (Handfield, Monczka, Guinipero & Patterson, 2011: 160–61). On the other hand, decentralisation often leads to better responsiveness to purchasing needs, a better understanding of unique local needs, and is closer to suppliers and taking ownership of decisions that impact on one’s own budget (Handfield et al. 2011: 162). However, if the advantages of centralisation are to be realised, efficient contract management and supplier relationship management is a pre-condition. The schoolbook saga in various provinces of South Africa in 2012, where textbooks had not been delivered to schools by the third term of the school year is an example of what can happen without proper contract management.

2.6.8        Ineffectiveness of broad-based black economic empowerment

The South African government adopted the provision of BEE to empower all historically disadvantaged people rather than only a small group of black investors. To this end, it adopted the Broad-Based Black Economic Empowerment Act (BBBEEA), which calls for expanded opportunities for workers and smaller enterprises as well as more representative ownership and management. Current BEE provisions have, however, in many instances failed to ensure a broad-based approach, instead imposing significant costs on the economy without supporting employment creation or growth. The present BEE model remains excessively focused on transactions that involve existing assets and which benefit a relatively small number of individuals. The following shortcomings have emerged in the implementation of BEE: First, ownership and senior management issues receive disproportionate emphasis. The unintended consequences of this trend include ‘fronting’, speculation and tender abuse. Secondly, the regulations do not adequately incentivise employment creation, support for small enterprises and local procurement. The preferential procurement regulations aggravate this situation by privileging ownership over local production. Finally, the BBBEE regulations penalise public entities as suppliers. The democratic state owns public entities on behalf of its people yet the regulations do not count them as ‘black empowered’ (Zuma, 2009). Subsequent to the discussion presented above, it is evident that there are constraints in procurement practices in the South African public sector. These predicaments can to a large extent be attributed to lack of proper knowledge, skills and capacity. Therefore, the South African government will need to address these dilemmas in order to fully achieve the policy objective of public procurement.

Conclusion of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

This chapter has presented a literature review on the objectives of the Procurement Policy. The Five pillar of        were discussed in this chapter. Legislative Mandate governing procurement policy and Public procurement challenges in South Africa were also discussed. According to Ambe (2016:20) supply chain management “involves planning, managing the activities in sourcing, procurement, conversion, with also logistics. Ethics play a major role in procurement and are considered more important as technology and consumer behavior change. Being ethical means being in accordance with the rules and standards for right conduct and practice, especially the standards of a profession. It is critical for everyone who is involved in supply chain management to ensure that they behave in an ethically acceptable manner to yield the desired results that will benefit communities.

CHAPTER THREE:  RESEARCH METHODOLOGY

3.1. Research Design of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The South African National Taxi Council’s aimed to provide the best value for money by accepting the lowest price offer that meets mandatory requirements. Best value for money means the best available outcome when all relevant costs and benefits over the procurement cycle are considered. This study aim was to investigate challenges that, The South African National Taxi Council face with regards to compliance of the Procurement policy currently implemented. The study will be able to propose and provide recommendations to address these challenging factors allowing for proper procedures to be conducted. The study also seeks to investigate if the implementation of the effective Supply Chain Management principles will improve the South African National Taxi Council performance.

The research may take a qualitative or quantitative approach. Qualitative research is empirical research where data are not in a form of numbers (Punch, 1998) .Qualitative research is multi-method in focus, involving an interpretive, naturalistic approach to its subject matter. (Denzin and Lincoln 1994).

Quantitative research gathers data in a numerical form which can be put into categories, or in rank order, or measured in units of measurement.  This type of data can be used to construct graphs and tables of raw data. (Denzin and Lincoln 1994)

The research methods used in this study is qualitative.  An interview schedule with a list of questions was utilised. The interview questions were directed towards addressing the research questions and to ensure the research objectives are met. The use of meeting recording device is necessary.

3.2. Research Philosophy

A research philosophy is a belief about the way in which data about a phenomenon should be gathered, analyzed and used (McKerchar, 2010). The inquiry paradigm used in research is generally influenced by a researcher’s ontological and epistemological beliefs. These beliefs represent how the researcher views and seeks to understanding. The two extremely contradicting paradigms are positivism and constructivism. The positivism approach views the world as objective realism and therefore suggests that knowledge is created by deductive reasoning whereby a precise and systematic process is adopted (McKerchar, 2010).

Research philosophy for the current study was based on phenomenological approach since a qualitative method has been followed, which focuses on the commonality of a lived experience within a particular group. The fundamental goal of the approach is to arrive at a description of the nature of the particular phenomenon (Creswell, 2013). 

3.3. Research Strategies of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

 The research strategies which has been involved in research has been based in the topic of ethical challenges affecting compliance of the procurement policy implemented at south African national taxi council. The research strategies have been based on research design, method. The research design involves the study will be able to propose and provide recommendations to address these challenging factors allowing for proper procedures to be conducted. The research methods used in this study is qualitative.  An interview schedule with a list of questions was utilised. Qualitative interviews as been taken from the participants, because it allows the researcher to determine rich information.

3.4. Target Population of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The target populations are known to be a group of individuals that the intervention intends to conduct research in and draw conclusions from (Louise Barnsbee, Son Nghiem, 2018). This study aimed to investigate challenges faced by the South African National Taxi Council face with regards to compliance of the Procurement policy currently implemented at South African National Taxi Council, the organisation currently has Fifteen employees in their Procurement department of which Two are at the management level and One is a general worker without knowledge of the procurement processes

            3.4.1. Sampling of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

            When a research is conducted about a group of people, it’s rarely possible to collect data from every person in that group. Instead, you select a sample. The sample is the group of individuals who will actually participate in the research (Shona, McCombes, 2019). Therefore this section will provide a description of sample selection. The researcher may differentiate from the two sampling methods known as Probability sampling which involves random selection, allowing you to make statistical inferences about the whole group. While Non-probability sampling involves non-random selection based on convenience or other criteria, allowing you to easily collect initial data. Since the South African National Taxi Council has fifteen employees in their Procurement department of which two are in the management level and one is a general worker without knowledge of the procurement processes.

A sample of the study of five employees from South African National Taxi Council who are mostly active participants as full-time professions in that field of supply chains. The participants were as follows:  2 Procurement Officers (junior and senior), Purchasing Agent and Purchasing Supervisor and Senior Buyer.

3.5. The Research Instrument of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

Research Instruments are measurement tools (for example, questionnaires or scales) designed to obtain data on the research topic. For this research telephonic interviews was conducted to collect the data from the respondents, prior to the interview sessions, the confidentiality and anonymity of the respondents was reiterated to encourage their openness during the interviews. In addition, it was expected that the participants would be more transparent in the telephone interview sessions compared to the face to face interviews (Synodinos, 2003).

 A set of nine structured interview questions was developed relating to the objectives of the study. The conversations were recorded with the participants‟ permission to enable the researcher to transcribe them and analyse the data in the later stages of this study.      

     McNicol, Sarah (2003) outlines the Advantages and disadvantages of Telephonic interview

The main advantages of interviews are):

  • they are useful to obtain detailed information about personal feelings, perceptions and opinions
  • they allow more detailed questions to be asked
  • they usually achieve a high response rate
  • respondents' own words are recorded
  • ambiguities can be clarified and incomplete answers followed up
  • precise wording can be tailored to respondent and precise meaning of questions clarified (eg for students with English as a Second Language)
  • interviewees are not influenced by others in the group
  • some interviewees may be less self-conscious in a one-to-one situation..

The main disadvantages of interviews are:

  • They can be very time-consuming: setting up, interviewing, transcribing, analysing, feedback, reporting
  • They can be costly
  • Different interviewers may understand and transcribe interviews in different ways.

3.5.1. Questionnaire Construction of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

As this method has been used in qualitative research. They are the most valuable method of collecting data and it provides the broad variety of knowledge from the great number of populations which has been taken as to be respondent. While the formation of questionnaire some of close ended questions has been involved in close-ended in which answer of the question is restricted. Some of the open-ended questions has also been included in the questionnaire. As well as some of the multiple-choice answer has been included in which four options has been included.

3.6. Pilot Study of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

A pilot study was conducted at The South African National Taxi Council in order to gain insight into what was important for this study. The pilot study involved interviewing two knowledgeable people from within and outside the organisation (DuPlooy, Davis, & Bezuidenhout, 2014).

 The initial interview guide was tested at their provincial office in Mpumalanga. The two Executives  of the supply chain management unit was interviewed together with the Operations Manager. Important questions on the policy processes were added to the interview guide. Both participants confimed  that an effective supply chain management unit is a cornerstone of sustainable service delivery within organisations.

3.7. Administration of Interview of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

For the purpose of this research, interviews were administered telephonically. This is because of the global pandemic known as Covid 19. The interview progressed with some network difficulties but at the end it was conducted accordingly of which  it aassisted with answering the objectives and questions of the study.

            3.7.1. Collection of Questionnaires of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The questionnaire has been played significant and major role within research. The collection of questionnaires has been completed form the participants which has been consist on the employees of National Taxation council. In this various question has been asked to complete from the employees of department. The content of the questionnaire is simple and attractive for all the readers. This involves the questions which is related to their fields.

3.8. Data Analysis of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

Data gathered from interviews was analysed using thematic analysis, which is a method that identifies analyses and reports patterns within data. This thematic analysis was performed in six phases following the step-by-step guide by Braun and Clarke (2006). The decision to choose this study is not merely motivated by its simplicity and wide use in research (Boyatzis, 1998; Braun & Clarke, 2006; Roulston, 2001), but also the benefits the analysis can offer. For instance, Braun and Clarke (2006) had highlighted some advantages of thematic analysis, such as:

(1)   Flexibility of the method, which allows for a broad range of analytic options.

(2)   Accessibility of the results to the educated general public.

(3)   Possibility to emphasise similarities and differences across the data set.

Ability to producing qualitative analyses suited to informing policy development

Furthermore, analysing qualitative research is aimed at the creation of useable extrapolations

from the customarily overwhelming quantity of data gathered (Sekaran and Bougie, 2013:337).

3.9       For a quantitative study discuss Validity (face; criterion; construct; concurrent) and Reliability (parallel; inter-rater; test-retest) and for a qualitative study discuss the Measures of Trustworthiness: dependability; transferability; credibility; confirmability

3.10. Limitations of the Study of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The following limitations of this study should be noted:

            3.10.1 Time delays of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The study was conducted at a time when there was a global pandemic COVID 19. It was impossible to access the participants, libraries and source information, the was on a country lockdown period. The lockdown resulting in affected lot of things including academic calendar.

            3.10.2 Location of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

The study was supposed to be conducted at the South African National Taxi Council offices, but that was not possible because of the lockdown period. This has strongly impacted the interpretation of the data and the findings. The participants were difficult to locate but later were located to proceed with telephonic interview instead of face to face.

3.11. Elimination of Bias of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

 To eliminate bias, the researcher shall not ask any questions relating to religion, ethnicity, age and gender. The interview questions will be easy to understand   no confusing or ambiguous questions, therefore, eliminating any incidence of bias.

3.12. Ethical Considerations of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

Ethical consideration can be specified as on one of the most important parts of the research. Dissertation may even be doomed to failure if this part is missing (Bryman and Bells, 2007)

            3.12.1. Ensuring that Permission was obtained

Management of the South African National Taxi Council will be consulted   and informed about the research to take place.  As well as the intention of the researcher will be stated to conduct interviews with its employees, therefore a formal permission will be issued to the researcher by the Organisation in question.

            3.12.2. Ensuring that Participants have given Informed Consent

            Researchers must ensure that those taking part in research will not be caused distress. They must be protected from physical and mental harm. This means you must not embarrass, frighten, offend or harm participants (McLeod, S. A. 2015). 

            For the purpose of this study, reasons will clearly be stated for embarking on the study and those reasons will be provided at the onset. Participants will be assured that there will be no implications for them partaking in this study and all information gathered is for research purposes.

            3.12.3. Ensuring that Confidentiality and Anonymity

Confidentiality is refers to a condition in which the researcher knows the identity of a research subject, but takes steps to protect that identity from being discovered by others (Evergreen State College, 2020)

While anonymity is a condition in which the identity of individual subjects is not known to researchers. (Evergreen State College, 2020)

For the purpose of this study the records shall be secured through the use of password protected files, encryption when sending information over the internet. Furthermore to ensure that anonymity and confidentiality is kept, no names were required in order to safeguard the identity of the individuals involved.

            3.12.4. Ensuring that no Harm Comes to Participants

The research must be undertaken in a way that eliminates harm or danger to the people involved (Silverman, 2013:162) . In this research, the safety of the partakers is ensured as if there are any potential dangers arising from the research; this will be communicated to the partakers. Also, no one under eighteen years will be permitted to participate in this research.

4. CHAPTER FOUR: RESULTS, DISCUSSION AND INTERPRETATION OF FINDINGS

(Include all headings/ subheadings – this will differ for every study)

this chapter, you will present your findings, analysis of results, discussion of findings. You need to ensure the following when writing this chapter:

6.4.1. Presentation

• Use tables or graphs to present findings.

• The tables and graphs must appear in the order that they appear in the research instrument.

• Ensure that tables or figures are numbered correctly.

• Use percentages to present data.

• You need to make reference to tables or figures when explaining the results obtained.

• All tables and figures must be on the same page. Tables cannot be continued on the next page.

• Explanation of tables and figures must appear directly below the table/figure.

• Interpretation, justification and discussion follow each table/figure.

• Refer to the guide on “Basic introduction to statistics” for further assistance on presentation and analysis of findings

Appendix B: Interview Schedule

This interview schedule has been designed in line with the aims and objectives of this study. The following questions will be asked to each participant, during interviews which are estimated to take approximately 20 minutes each.

Section: interview questions of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

  1. Describe the current procurement framework implemented and its effectiveness at your place of employment?
  1. What are the main challenges the department is facing with regards to the implemented framework?
  1. Do you have a policy/ system in place agreeing or managing exceptions?
  1. What is your approach to monitoring potential conflict of interest?
  1. Are those involved in the procurement required to declare any potential conflict of interest and remove themselves from the procurement process?
  1. What role do you play in ensuring that there is full compliance with the procurement policy?
  1. Are those involved in the procurement required to declare any potential conflict of interest and remove themselves from the procurement process?
  1. What impact does non-compliance have on performance of the department?
  1. What are the areas should be focused more in order to improve the implemented procurement processes/ policy?

5. CHAPTER FIVE: CONCLUSIONS AND RECOMMENDATIONS

            5.1. Introduction

Ethics play a major role in procurement and are considered more important as technology and consumer behaviour change. Being ethical means being in accordance with the rules and standards for right conduct and practice, especially the standards of a profession. For instance: procurement is involved in supplier selection, evaluation, negotiation, contracts sign off and awarding business to suppliers

            5.2. Findings from the Study of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

Thus, the findings from this study are expected to provide an update on the importance of compliance in the supply chain processes. For example, the information may be helpful in improving the procurement systems. In this instance, the findings may suggest that the respondents in SANTACO are generally happy with the current implemented policy system.

                        5.2.1. Findings from the Literature Review

The findings of the literature review reveals that Being ethical means being in accordance with the rules and standards for right conduct and practice, especially the standards of a profession. It is critical for everyone who is involved in supply chain management to ensure that they behave in an ethically acceptable manner to yield the desired results that will benefit communities.

                        5.2.2. Findings from the Primary Research

The research methods used in this study is qualitative.  An interview schedule with a list of questions was utilised. For the purpose of this research, interviews were administered telephonically. This is because of the global pandemic known as COVID-19. The decision to choose this study is not merely motivated by its simplicity and wide use in research (Boyatzis, 1998; Braun & Clarke, 2006; Roulston, 2001), but also the benefits the analysis can offer

5.2.3. Conclusions of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

In this it has been concluded that Ethics play a major role in procurement and are considered more important as technology and consumer behaviour change. Being ethical means being in accordance with the rules and standards for right conduct and practice, especially the standards of a profession. It is critical for everyone who is involved in supply chain management to ensure that they behave in an ethically acceptable manner to yield the desired results that will benefit communities. The decision to choose this study is not merely motivated by its simplicity and wide use in research.

 

            5.3. Recommendations of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

In this it has been mentioned that the effect of unethical conduct in south Africa would be judged by one criterion which is related with the effectiveness in providing their services which complete all the basic requirements of all the south African population. Depends on the research analysis the finding of the study reveals that lack of compliance and improper implementation of policies can affected the performance of the Organization as a whole. It must also enhance the ethical practices to run their functions and business in smooth ways. Moreover, they required the potent leadership to begin with the great model of ethical conduct within their organization. as well as it is significant for the government to take account the various pronouncing function in order to accomplish the level of quality to execute functioning.

 

            6. CONCLUSION of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

In this it has been concluded that the supply chain is the process, which starts from the manufacturing/production of the product, then delivering the established products to targeted customers. According to Ambe (2016:20) supply chain management “involves planning, managing the activities in sourcing, procurement, conversion, with also logistics. The significance of the research is not only to identify the factors affecting the compliance procedures associated with the procurement policy, but it will also help to open more future research areas for other researchers to further investigate. procurement and determines that “when an organ of state in the national, provincial or local sphere of government, or any other institution identified in national legislation, procure contracts for goods or services, it must do so in accordance with a system which is fair, equitable, transparent, competitive and cost-effective. Ethics is the study of moral judgements and right and wrong conduct. Ethics and conflict of interest greatly affect SCM implementation. Enormous power is wielded by some chief financial officers but there is also a lack of proper consultation with other senior officials. While the National Treasury’s guide to accounting officers prescribes a standard approach towards SCM procedure, in many instances there is lack of compliance and application of the guidelines.

The South African National Taxi Council’s aimed to provide the best value for money by accepting the lowest price offer that meets mandatory requirements. Best value for money means the best available outcome when all relevant costs and benefits over the procurement cycle are considered. This study aim was to investigate challenges that, The South African National Taxi Council face with regards to compliance of the Procurement policy currently implemented. Effective policy-making requires information on whether governments are doing things right and whether they achieve the results intended (Acevedo, Rivera, Lima & Hwang, 2010). Strong monitoring and evaluation systems provide the means to compile and integrate this valuable information into the policy cycle, thus providing the basis for sound governance and accountable public policies

The author further argues that regardless of the factors promoting noncompliance in procurement, an organization should be in a position to guide its employees to compliance of company policies. The same sentiments are shared by Bernard (2005) who debates that, a company with strict policies is capable of withstanding any factor that seems to pressure employees towards breaking of these policies. In regards to psychological and economic factors these two factors are the easiest to influence in any organizational setting. For this research telephonic interviews was conducted to collect the data from the respondents, prior to the interview sessions, the confidentiality and anonymity of the respondents was reiterated to encourage their openness during the interviews. Data gathered from interviews was analysed using thematic analysis, which is a method that identifies analyses and reports patterns within data. This thematic analysis was performed in six phases following the step-by-step guide.

A sample of the study of five employees from South African National Taxi Council who are mostly active participants as full-time professions in that field of supply chains. The findings revealed that lack of compliance and improper implementation of policies can affected the performance of the Organization as a whole. It must also enhance the ethical practices to run their functions and business in smooth ways.

Bibliography of An investigation into the ethical challenges affecting compliance of the procurement policy implemented at South African national taxi council

Republic of South Africa. 1996. The Constitution of the Republic of South Africa, 1996. Pretoria: Government Printer
Republic of South Africa. 1999. Public Finance Management Ac1999 (Act 1 of 1999) (as amended
by Public Finance Management Act, 1999 (Act 29 of 1999). Pretoria: Government Printer.
Republic of South Africa. 1996.The Constitution of the Republic of
South Africa, 1996. Pretoria: Government Printer.
Republic of South Africa. 1999. Public Finance Management Act, 1999 (Act 1 of 1999) (as amended by Public Finance Management Act, 1999 (Act 29 of 1999). Pretoria: Government Printer.
Republic of South Africa. 2000.Preferential Procurement Policy
National Treasury, 2007/2008. National Treasury Practice Note No. 8 of 2007/2008: Threshold values for the procurement of goods, works and services by means of petty cash, verbal or written price quotations or competitive bids. Pretoria: Government Printer.
National Treasury. 2005. Treasury Regulations for Departments, Trading Entities, Constitutional Institutions and Public Entities: Issued in terms of the Public Finance
Management Act, 1999. Pretoria :Government Printer.
National Treasury. 2014. National Treasury Instruction Note No. 3 of2014/15: Tax Compliance Matters
Republic of South Africa. 2001.Construction Industry Development Board Act (CIDB Act) (Act 38 of 2003). Pretoria: Government Printer.
Republic of South Africa. 2001. Private Security Industry RegulationAct (PSIRA) (Act 56 of 2001). Pretoria: Government Printer. Republic of South Africa. 2001. Public Service Regulations. Pretoria: Government Printer.
Republic of South Africa. 2003.Broad-Based Black Economic Empowerment Act (BBBEE) (Act 53 of2003). Pretoria: Government Printer.
Schapper, P.R., Malta, J.N.V. and Gilbert, D.L. 2006. An analytical framework for the management and reform of public procurement. Journal of Public Procurement. 6(1 and 2): 1-26
Smart Procurement. 2011. South African public procurement: poor value for money. Available from www.smart procurementworld.com (accessed on 13 December2015)

McNicol, Sarah (2004), "The evalued toolkit: a framework for the qualitative evaluation of electronic information services", VINE, The Journal of Information & Knowledge Management Systems 34(4), pp. 172-175.

Dalton, P, Hartland-Fox, R and Thebridge, S (2004) 'Evaluating electronic information services' in Andrews, J and Law, D (eds) Digital libraries: policy, planning and practice. Ashgate

McNicol, Sarah (2003), "Developing a framework to evaluate electronic resources", SCONUL Newsletter 30, pp. 24-25.

 Appendices

Appendix A

Appendix B

Appendix C

LIST OF TABLES Page

LIST OF ACRONYMS

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