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An Analysis of the Application of King IV Disclosures by South African State-Owned Entities

In: Towards Digitally Transforming Accounting and Business Processes

Author

Listed:
  • Busisiwe Ncube

    (University of Witwatersrand)

  • Naledi Nkhi

    (University of Witwatersrand)

  • Lindani Myeza

    (University of Witwatersrand)

Abstract

The purpose of this study is to evaluate the extent of (State-Owned Entity) SOE compliance with the principles and disclosure requirements of King IV over time. The study uses agency theory to contextualise the conflicting interests of society, government, and management of SOEs. This study uses content analysis to measure King IV compliance existing in the integrated reports of SOEs. The results portray a negative picture regarding the compliance of SOEs with the principles of best practice as contained in King IV. Further, the range of stakeholders involved complicate accountability for SOEs. SOEs are crucial for the development of the country’s economy whether it be through the creation of employment, infrastructure development or service delivery. It is important that SOE achieve good corporate governance and remain transparent, and accountable for their actions.

Suggested Citation

  • Busisiwe Ncube & Naledi Nkhi & Lindani Myeza, 2024. "An Analysis of the Application of King IV Disclosures by South African State-Owned Entities," Springer Proceedings in Business and Economics, in: Tankiso Moloi & Babu George (ed.), Towards Digitally Transforming Accounting and Business Processes, pages 501-520, Springer.
    • Handle: RePEc:spr:prbchp:978-3-031-46177-4_27
    DOI: 10.1007/978-3-031-46177-4_27
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