The usefulness of the annual report for public entities in South Africa with specific reference to the Africa Institute of South Africa
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Authors
Moloi, Makgala Alina
Issue Date
2015-06
Type
Dissertation
Language
en
Keywords
Annual reports , Public entities , Stakeholders , Usefulness , Public funds , Accountability , Corporate governance , Stakeholder theory , Communication , Accessibility
Alternative Title
Abstract
Public entities are faced with the problem of increasing the interest of
stakeholders in their annual reports. The aim of this study was to identify the
stakeholders of AISA who use the annual report, to investigate their
perceptions of the AISA annual report and to determine whether it is used for
decision making or accountability purposes.
Data was collected by using questionnaires sent to a representative sample of
the stakeholders and minutes of meetings and audio recordings of the
interrogation of the annual report by the parliamentary accountability and
oversight body over DST.
The study found that the AISA stakeholders use the annual report for
accountability purposes and not for decision making and it has a small
readership as it is read mainly by internal stakeholders.
The study recommends that public entities need to do much to inform the
stakeholders of the availability of their annual reports.
Description
Citation
Moloi, Makgala Alina (2015) The usefulness of the annual report for public entities in South Africa with specific reference to the Africa Institute of South Africa, University of South Africa, Pretoria, <http://hdl.handle.net/10500/19047>