The usefulness of local government annual reports for decision-making and accountability purposes in South Africa

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.