1. OAR@UM
  2. External Research Collection
  3. Social Sciences
  4. Finance
  5. Journal of Accounting, Finance and Auditing Studies
  6. 2023
  7. Journal of Accounting, Finance and Auditing Studies, Volume 9, Issue 1
Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/105987
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dc.contributor.authorRadebe, Nkosinathi E.-
dc.contributor.authorRazak, Mahomed-
dc.contributor.authorNomlala, Bomi C.-
dc.contributor.authorMvunabandi, Jean D.-
dc.date.accessioned2023-02-06T13:31:33Z-
dc.date.available2023-02-06T13:31:33Z-
dc.date.issued2023-01-
dc.identifier.citationRadebe, 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.en_GB
dc.identifier.urihttps://www.um.edu.mt/library/oar/handle/123456789/105987-
dc.description.abstractPURPOSE: 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.en_GB
dc.description.abstractMETHODOLOGY: In this study, we employ a 21-index research tool designed by Beest, Braam, and Boelens (2009).en_GB
dc.description.abstractFINDINGS: 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.en_GB
dc.description.abstractORIGINALITY/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.en_GB
dc.language.isoenen_GB
dc.publisherIstanbul Business Academyen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectLocal government -- South Africaen_GB
dc.subjectCorporation reports -- South Africaen_GB
dc.subjectDecision makingen_GB
dc.subjectResponsibilityen_GB
dc.titleThe usefulness of local government annual reports for decision-making and accountability purposes in South Africaen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.identifier.doi10.32602/jafas.2023.003-
dc.publication.titleJournal of Accounting, Finance and Auditing Studiesen_GB
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

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