Please use this identifier to cite or link to this item:
https://www.um.edu.mt/library/oar/handle/123456789/105987| Title: | The usefulness of local government annual reports for decision-making and accountability purposes in South Africa |
| Authors: | Radebe, Nkosinathi E. Razak, Mahomed Nomlala, Bomi C. Mvunabandi, Jean D. |
| Keywords: | Local government -- South Africa Corporation reports -- South Africa Decision making Responsibility |
| Issue Date: | 2023-01 |
| Publisher: | Istanbul Business Academy |
| Citation: | Radebe, N. E., Razak, M., Nomlala, B. C., & Mvunabandi, J. D. (2023). The usefulness of local government annual reports for decision-making and accountability purposes in South Africa. Journal of Accounting, Finance and Auditing Studies, 24(s3), 61-93. |
| Abstract: | PURPOSE: To analyze the usefulness or quality of annual
reports formulated by the municipalities in the context of
decision-making and accountability in the KwaZulu-Natal
province in South Africa. METHODOLOGY: In this study, we employ a 21-index research tool designed by Beest, Braam, and Boelens (2009). FINDINGS: The results of the study indicate that the quality of the KwaZulu-Natal municipalities' annual reports is quite satisfactory. However, there is scope for enhancement as far as the quality of the annual reports is concerned. ORIGINALITY/VALUE: This study contributes to the current body of knowledge and further contributes to the enhancement in the usefulness and quality of financial reporting in public sector and belyond. This study has also provided a very robust plan for future researchers. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/105987 |
| Appears in Collections: | Journal of Accounting, Finance and Auditing Studies, Volume 9, Issue 1 Journal of Accounting, Finance and Auditing Studies, Volume 9, Issue 1 |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| JAFAS9(1)A3.pdf | 2.47 MB | Adobe PDF | View/Open |
Items in OAR@UM are protected by copyright, with all rights reserved, unless otherwise indicated.