Journal of Governance Risk Management Compliance and Sustainability

The Role of Traditional Leadership in Rural Development in South Africa: An Analysis of the Dualistic Government System

Sakiel Albert Monama — 2024-10-31

Rural areas in many developing countries face distinct development challenges that often require a nuanced understanding of local governance structures. In many rural areas, traditional leadership coexists with local government structures as custodians of governance, resulting in what can be termed a dualistic government system. The dualistic government system is evident where traditional leadership operates alongside the modern democratic government structures, which were established in the post-apartheid era to provide effective service delivery. However, in some cases, there have been clashes between local governments and traditional leadership in attempting to provide service delivery in the land still under the custodianship of chieftains, which hindered the effective provision of service in most rural areas. This paper examines the role of traditional leadership in rural development by focusing on the dualistic government system prevalent in chieftain-controlled areas, using the case of Motantanyane Village in Limpopo Province, South Africa. The paper was based on a mixed-methods (qualitative and quantitative) research approach, with a sample of 86 participants who were sampled on the basis of purposive sampling and systematic sampling designs. Semi-structured questionnaires and unstructured interviews were used to collect qualitative and quantitative data. The findings showed that traditional leadership is a cornerstone of rural development and that their leadership is essential for bringing about constructive change and promoting development within their communities. The paper concluded that despite its flaws, traditional leadership continues to be important and relevant in rural communities today, especially regarding protecting social traditions, customs, and cultural values. The paper recommended that the role of traditional leadership be redefined in legislative frameworks and that it be involved in all facets of rural development decision-making to create more effective and inclusive development that addresses the issues of chieftain-controlled communities.

Procedural Fairness in Budgeting and Employee Performance in The Context of Information Sharing

Evelyn Stefanie Wangsa — 2024-10-31

Information sharing and procedural fairness are crucial for achieving business objectives through employee performance. The results of this research will help firm management make decisions about how to improve employee and company performance by upholding procedural fairness and increasing information sharing between superiors and subordinates. This research aims to examine the effect of procedural fairness on information sharing, the effect of information sharing on employee performance, and the mediating role of information sharing on the effect of procedural justice on employee performance. This study uses primary data collected through questionnaires. The sample consisted of 108 sub-manager level employees (services, trade, and manufacturing) selected based on a purposive sampling technique. Data analysis was conducted using the regression method. Data analysis findings indicate that procedural fairness affects employee performance, which is mediated by information sharing. If procedural justice is applied, communication will be better, especially regarding relevant information; this can improve employee . As demonstrated by empirical studies of Indonesian companies, there is currently no research that reveals the relationship between procedural fairness, information sharing, and employee performance. performance. However, cross-sectional studies have flaws because they frequently lack evidence of causal links between the variables they study. According to empirical studies on Indonesian organizations, no research has demonstrated a connection between procedural fairness, information sharing, and employee performance. Based on the results of the data analysis, it can be concluded that procedural fairness and information sharing positively related to employee performance.

Implications of Municipal Revenue Collection on Service Delivery in South Africa: Challenges and Recommendations

Khensani Richard Chauke — 2024-10-31

In South Africa, citizens have protested against inadequate services provided by municipalities across different provinces. It is argued that most protests were caused by poor service delivery, a lack of community engagement, corruption, mismanagement of public resources, lack of institutional capacity and unqualified personnel. Thus, this study evaluates the difficulties associated with revenue collection and its implications on service delivery. To assess this aim, the study adopted a qualitative research approach. This study reviewed secondary data from different databases. The study keywords were used to search for relevant studies. The study was analyzed using a thematic content approach. Moreover, the study adopted two theoretical frameworks namely; ability to pay and the benefits theory. The key findings of this study include substantial difficulties in revenue collection, which in turn affect the provision of services. Poor service delivery is continuously caused by a lack of sufficient financial resources and ineffective revenue collection mechanisms. This study indicates a significant link between low revenue collection and inadequate service delivery. The recommendations of this study to municipalities include employing qualified officials, creating rebates and discounts for paying consumers, regularly examining critical credit regulations, guaranteeing high-quality service, and boosting revenue collection in light of these findings.

Unveiling The Impact of Green Accounting and Sustainability Disclosure On The Firm Value

Abdullah Aziz Alaika — 2024-10-31

This study examined the impact of green accounting and sustainability disclosure on firm value in the Indonesian palm oil industry. The objective was to empirically assess how environmental performance measured by PROPER and sustainability reports affects firm value. Using quantitative research methods, the study analyzed data from 124 palm oil company observations listed on the Indonesia Stock Exchange from 2018 to 2022. The research variables included firm value proxied by Tobin’s Q, green accounting proxied by PROPER scores, and sustainability disclosure indexed from the companies’ sustainability reports. The study also included profitability, firm size, and leverage as control variables. The results indicated that green accounting had a negative impact on firm value, suggesting that environmental compliance imposes short-term financial burdens on companies. However, sustainability disclosure did not significantly influence firm value, indicating that investors in the palm oil industry may prioritize short-term financial performance over long-term sustainability considerations. These findings contribute to the literature on corporate governance and sustainability, particularly in industries with high environmental impact, like palm oil.

Sustainability Awareness and Behavior of Management Accounting Students: Basis for Course Activity Development

John Jay Dela Cruz — 2024-10-31

Sustainability refers to both the planet’s health and humanity’s future well-being, encompassing actions humans take to prevent the depletion of natural resources. Education for Sustainable Development (ESD) plays a vital role in course curricula by helping students develop critical thinking, decision-making, socio-emotional, and behavioral skills. This study examined the awareness and behavior of BS Management Accounting (BSMA) students regarding the three pillars of sustainability as well as the relationship between sustainability education and their awareness and behavior. Using the Knowledge-Attitudes-Practices (KAP) and Knowledge-Attitude-Behavior (KAB) frameworks, this quantitative descriptive research collected data from 349 out of 399 BSMA students (87.47% participation rate) enrolled during SY 2023–2024 at the University of Saint Louis, Northern Philippines. The results revealed that students were generally aware of sustainability and exhibited positive attitudes toward sustainable practices. Enrollment in the SASA 1013 course significantly increased sustainability awareness, but neither year level nor course enrollment had a significant impact on actual sustainability behavior. This study offers insights into the relationship between students’ sustainability awareness and their behavior across the three sustainability pillars. The novelty of this research lies in its focus on BSMA students and the specific role of the SASA 1013 course in fostering sustainability awareness. The study concludes with recommendations for curriculum development and policy initiatives to further promote students’ long-term sustainability awareness and behavior.

A Systematic Review of Alternative Service Delivery in Africa for Taming Wicked Risks

Danielle Nel-Sanders — 2024-10-31

This research considers the role that alternative service delivery can play in addressing wicked problems. The aim of this research is, firstly, to determine which evidence and knowledge are available on alternative service delivery arrangements relevant to African countries to inform decisions about addressing wicked problems on the continent. Second, this research determines suitable mechanisms for an alternative service delivery model for mitigating wicked risks in Africa. This research is based on a systematic literature review. This systematic literature review reveals that most work on alternative service delivery has been done in developed countries, with developing African countries being left behind in research on alternative service delivery. Furthermore, most of the alternative service delivery efforts have not focused on addressing wicked problems. A large number of articles on alternative service delivery models show that alternative delivery is not a preferred approach in Africa. This research recommends an alternative service delivery model that is based on digital governance, service delivery innovation and partnerships. Robust governance responses are needed to mitigate these wicked risks, and alternative service delivery presents robust features to mitigate these risks given that it is more flexible, agile, adaptable, and decentralized in nature than simply relying on traditional government responses. Lastly, risk-informed decision-making should be placed at the center of the reform agenda for a smart and sustainable society.

An Empirical Analysis on Institutional Quality, Fiscal Policy and Debt Sustainability in Sub-Saharan Africa (SSA)

Kingsley Onyele — 2024-10-31

Many Sub-Saharan African (SSA) countries are finding it difficult to fulfill their massive debt repayment obligations, which bilateral financial institutions have declared to be unmanageable. Government institutions are to blame for such disparities in the budgetary components, which have been empirically confirmed to be detrimental. Part of the reason for SSA's income generation and debt management problems is related to fiscal policy components where there has been an unwarranted exaggeration of government expenditure. Accordingly, the current study used a panel Autoregressive Distributed Lag (ARDL) to examine how fiscal policy and institutional quality affected the sustainability of debt in 48 SSA nations between 2008 and 2022. The study’s findings suggested that the elements of fiscal policy (expenditure and revenue) as well as indicators of institutional quality (governance), such as control of corruption, effectiveness of government, political stability, absence of violence, regulatory quality, the rule of law, voice, and accountability, were important in explaining the long-term sustainability of public debt. The speed of adjustment to the long-run equilibrium was slow, which may be related to the unstable governance in each of the cross-sectional nations. Hence, the study concluded that the interactive effects of institutional quality and fiscal policy significantly influenced debt sustainability in the long run. The study’s conclusions can be very helpful to policymakers, particularly in those nations where major fiscal and external imbalances are being generated by low ratings for key institutional quality indices.