Records management and accountability versus corruption, fraud and maladministration

Pages61-72
DOIhttps://doi.org/10.1108/EUM0000000007256
Date01 August 2000
Published date01 August 2000
AuthorMarlize Palmer
Subject MatterInformation & knowledge management
Records management and
accountability versus corruption,
fraud and maladministration
MARLIZE PALMER
Abstract
Organisations and governments rarely see the connection between records man-
agement and the prevention of corruption, fraud and maladministration. This
article gives an overview of what corruption and fraud entail and points out the
importance of records management in ensuring accountability and providing a
safeguard against corruption, fraud and maladministration. Good records man-
agement systems are essential to support financial management and financial
accountability. Records management also ensures the public sector’s ability
to function effectively and provides documentary evidence to assist in ensuring
accountable and transparent government.
Introduction
Corruption, fraud and maladministration are eating away at budgets at all
levels of government and therefore at the very economy. Problems such as
the failure to keep proper financial and accounting records, illegal proce-
dures to conclude contracts, unauthorised purchases, illegal payments and
failure to collect rates and taxes are often reported in the media.
Westcott (1997) points out that corruption, fraud and abuse of public
power for private benefit (also known as grand corruption), is a world-
wide phenomenon. The term ‘public power’ is of particular significance
because an essential element of public power is to be in a position of
responsibility in taking decisions and embarking upon actions affecting
a specific public or number of publics. A basic moral aspect is who
should benefit or profit from exercising public power? It is generally
understood that public power should be exercised to the benefit of all or
at least to the benefit of the majority. The Oxford Dictionary defines
Records Management Journal, vol. 10, no. 2, August 2000, pp. 61–72
Records Management Journal, Vol. 10, No. 2, August 2000
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