Browsing by Author "Kamotho, Daniel"

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    Does IPSAS Implementation Promote Financial Accountability in a Local Government Authority?
    (2024-08-14) Van Rooi, Veronique; Kamotho, Daniel
    The study aimed to assess the perception as to whether IPSAS is effective in promoting financial accountability in a local government authority following their implementation. A quantitative approach and descriptive research design was used for this study using structured questionnaires for data collection. The study finds evidence to support that implementation of IPSAS positively correlates with enhancing accountability in financial reporting for a local government authority. Further, the study recommends effective strategies that could be used by policymakers, senior central and local government management to enhance the effectiveness of IPSAS in promoting accountability in financial reporting, such as stakeholder’s engagement, external support needed, and transformation in structure and law necessary for successful implementation of IPSAS in a local government set up.
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    The State of Integrated Reporting in Namibia: Perspectives of Report Preparers
    (Namibia University of Science and Technology, 2024-07-30) Kamotho, Daniel; Moloi, Tankiso; Halleen, Simon
    The study aims to determine the perspectives of annual integrated report preparers for publicly traded companies in Namibia on the decision usefulness of those reports based on their preparation experiences and the challenges encountered in producing high-quality decision-useful integrated reports through interview of 12 NSX-listed integrated report preparers. Using thematic interpretative analysis, the usefulness of Namibian annual integrated reports was evaluated. The results demonstrate a divide in Namibia between those who prepare annual integrated reports and those who receive them. Listed companies in Namibia may not meet the informational needs of their users, rendering their integrated reports ineffective for decision-making. The unwillingness of preparers to alter their compliance- heavy report preparation processes makes it challenging to develop an integrated thinking strategy. Despite these findings, the annual integrated reporting process is viewed as an improvement over Namibia's traditional reporting practices, with a focus on producing more balanced corporate reports that include social, governance, environmental, and sustainability performance measures to meet the needs of the various stakeholders. The lack of IIRC framework awareness and demand for integrated reports from stakeholders may hinder Namibia's adoption. IIRC-defined superior corporate reporting, which combines financial and non-financial information, could boost Namibia's capital flows and the economic and social well-being of the Namibian society.