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All Journal Ilomata International Journal of Tax and Accounting International Journal of Environmental, Sustainability, and Social Science
PHESA, MASIBULELE
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences

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The Power of Words: Decoding the Nexus of Impression Management Tactics in South African SOEs' Annual Reports that Shape Stakeholder Perception Ngcizela, Andiswa; Phesa, Masibulele; Arulanandam, Benedict Valentine
Ilomata International Journal of Tax and Accounting Vol. 5 No. 3 (2024): July 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i3.1533

Abstract

This topic investigates the nexus, between textual features in chairperson’s reports and their effectiveness in shaping stakeholder perceptions in South African SOEs. These voluntary sections are prone to manipulation to mask poor governance and maladministration. SOEs are key to South Africa’s economic development, but their declining performance prompted this analysis. Using secondary data from SOEs’ annual reports, a quantitative content analysis approach was applied. Signaling theory guided interpretation. The study examined the chairperson’s report by analyzing variables such as report length, positive and negative sentiments, personal references, and passive language in both profitable and non-profitable SOEs. Findings showed both profitable and non-profitable SOEs use impression management. Profitable SOEs had longer reports and more words, but report length differences were not significant. Profitable SOEs also used more personal references, though marginally. Both categories employed a similar proportion of positive tone, surpassing negative tone. Non-profitable SOEs used more passive voice, but the difference was minimal. This study highlights how signaling theory applies to public sector disclosures, offering insights for stakeholders into how impression management may shape the presentation of SOE performance. It aids users in recognizing tactics used by SOEs to maintain relevance amid persistent poor outcomes.
Assessing Impression Management in South African District Municipalities’ Annual Reports: A Textual Characteristics Analysis of Mayor’s Foreword Phesa, Masibulele; Mgoyana, Sithandiwe
Ilomata International Journal of Tax and Accounting Vol. 5 No. 4 (2024): October 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v5i4.1548

Abstract

The study delves into the strategic use of impression management within South African district municipalities, examining how this phenomenon manifests in their annual reports, particularly in the mayor’s foreword. These forewords, being the first statement in the annual report, often employ opportunistic and overly optimistic language that can obscure the true state of municipal performance, creating ambiguity for the public. Using quantitative content analysis, the research scrutinized annual reports from a sample of 34 district municipalities. The findings revealed significant evidence of impression management tactics. Notably, non-performing municipalities tended to produce lengthier mayor’s forewords compared to their performing counterparts. Both categories frequently employed passive constructions and personalized references, aiming to shape perceptions and claim credit selectively. By shedding light on these practices, the study adds to the growing discourse on transparency in local governance. It underscores the need for vigilance, warning the public about how such rhetorical strategies can conceal service delivery shortcomings. This research also contributes valuable insights into the mechanisms of self-attribution in government communications, urging citizens to critically evaluate municipal reports.
JSE Delisted Companies' Use of Impression Management Practices in the Chairman’s Statement and Audit Committee Report Preceding Delisting from the 2016-2021 Period PHESA, Masibulele; SIBANDA, Mabutho; GUMEDE, Zamanguni Hariatah
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 4 (2023): International Journal of Environmental, Sustainability, and Social Science (Jul
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i4.637

Abstract

The study examined whether Johannesburg Stock Exchange (JSE Ltd) delisted companies used impression management in the chairman’s statements and audit committee's reports preceding delisting from 2016 to 2021. There is a concerning trend of delisting from JSE, which may be voluntary or compulsory. The chairman’s statement is highly ranked as the most read voluntary narrative disclosure statement. Furthermore, as assurance providers and governance structure, the audit committee is expected to assure the organisation as a whole. The study uses quantitative content analysis on integrated reports of the JSE-delisted companies from 2016 to 2021. Impression management is examined for length, use of passive voice, and the use of personal references in the chairman’s statement and audit committee report. The study examined and provided insight into impression management practices used by delisted companies and ascertains whether there is a systematic difference in the use of impression management between profitable and unprofitable in the year preceding delisting. The study shows that delisted companies used impression management on the verge of delisting and this opportunistic behavior was used by both boards of directors and audit committees. This study contributes to the novelty of knowledge on impression management. It is the first of its kind.
Improving Municipal Billing System and Revenue Generating Strategy : Chivi Rural District Council Case Study MUPEDZI, Bright; OLAREWAJU, Magret; PHESA, Masibulele
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.744

Abstract

Municipalities, in general, experience difficulties in own revenue generation. However, this problem is most severe among rural district councils as they tend to have relatively smaller revenue bases, a culture of non-payment on the part of ratepayers, poor service delivery, inefficient billing systems, poor planning and poor debtor’s management. As a result, rural district councils in Zimbabwe including the Chivi Rural District Council (CRDC) are facing self-sustainability concerns due to financial difficulties. There is overwhelming evidence in research to support the notion that properly planned billing systems have a positive impact on revenue generation among municipalities. On the other hand, poorly planned billing systemswill lead to financial difficulties. A case study approach is designed. Secondary data wasgathered in addition to primary data was collected through questionnaires withCRDC employees and ratepayers. Secondary data was collected through existing CRDC and government reports and documents, and the relevant Acts of Parliament. This found that customers had neutral perceptions of the service quality subconstructs of assurance, reliability, empathy and tangiblesat the CRDC. Further, customers had merely high neutrality almost negative perception of the service quality construct of responsiveness. A statistically significant neutral relationship was found between assurance, reliability, responsiveness, empathy, and tangibles with overall customer satisfaction. The reliability had the highest influence on customer satisfaction, followed by tangibles, responsiveness, empathy, and assurance, respectively. In practical perspective, the study recommends better ways of revenue collection to the municipality. Further the study adds to the debate in literature in Pecking Order Theory.
Qualitative Design in Political Communication Research, Surveys and Public Opinion SIBANDA, Phathiwe; SIBANDA, Mabutho; PHESA, Masibulele
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 5 (2023): International Journal of Environmental, Sustainability, and Social Science (Sep
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i5.802

Abstract

The main aim of this study was to unpack the health and socioeconomic status of waste-picking activities in Mayville, Cato Manor, and Westville in Durban. It analyzed the quality of life of waste pickers, their awareness of the risks associated with this kind of work, and the extent of their uptake of health-protective measures. A quantitative approach was adopted, and a questionnaire was used to gather data from 81 waste pickers. The findings revealed that unemployment was the main reason for taking up waste picking and that this was the respondents' primary source of income. It was also found that most respondents resided in shacks and had no access to running water. Most were unaware of the risks associated with this kind of work. Based on these findings, it is recommended that economic development be pursued to create employment opportunities and that delivery of essential services such as potable water be improved, especially in informal settlements. Awareness campaigns should be launched to educate waste pickers on handling waste, the risks associated with this kind of work, and the need to adopt protective health measures. Finally, the researcher recommends further research on waste picking in Durban as there is a paucity of information on this activity in the city.
Accounting and Finance Professionals’ Perception on The Current State of The Accountancy Profession in South Africa MDHLULI, Sithandiwe; MKHIZE, Msizi; PHESA, MASIBULELE
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 6 (2023): International Journal of Environmental, Sustainability, and Social Science (Nov
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i6.857

Abstract

Accountants, auditors, and other finance professionals have traditionally been well respected and held in high regard by the public. They are regarded as financial reporting overseers because they are responsible for ensuring that organisations follow relevant regulations and financial laws. Globally, accounting and finance professions have been tarnished by scandals involving intentional manipulation of financial information. The professional ethics of finance professionals are under scrutiny by the concerned public at large. This study is informed by the repercussions of these scandals and how they have influenced the public view of the profession. The quantitative approach was adopted, using systematic sampling. 165 accounting and finance professionals at government, corporate institutions and audit firms were considered. An anonymous online questionnaire was the instrument used for the collection of data. Majority of accountants and finance professionals agree are in consensus that they perceive themselves to have a strong knowledge of ethics. Further, also perceive their fellow accounting and finance professionals to be ethically responsible. Additionally, being a member of professional accounting body influences the ethical behaviour and professional conduct of accounting and finance professionals. Worth noting, considerable accountants and finance professionals face a substantial amount of pressure to compromise on ethics The study adds to the debate on the perception of accountants and finance professionals from their perspective. Further, ascertain the role that professional bodies play to nurture professionals be to inclined to ethical behavior so as to maintain positive perception about them and the profession.
Co-Authors Arulanandam, Benedict Valentine GUMEDE, Zamanguni Hariatah MDHLULI, Sithandiwe Mgoyana, Sithandiwe MKHIZE, Msizi MUPEDZI, Bright Ngcizela, Andiswa OLAREWAJU, Magret SIBANDA, Mabutho SIBANDA, Phathiwe