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Enhancing municipal performance: Analysis of financial sustainability disclosures in South Africa

Background: The financial performance of South African (SA) municipalities has been declining, raising concerns about financial sustainability in the public sector. The International Public Sector Accounting Standards Board (IPSASB) has advanced research on sustainability reporting. Aligning financi...

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Autori principali: Malewa J. Tshabalala, Beatah Sibanda
Natura: Artigo
Lingua:Inglês
Pubblicazione: AOSIS 2025-09-01
Serie:Africa’s Public Service Delivery & Performance Review
Soggetti:
financial sustainability disclosures
financial sustainability
local government
long-term financial sustainability
municipalities
public sector
sustainability reporting
service delivery
Accesso online:https://apsdpr.org/index.php/apsdpr/article/view/938
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