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 financial sustainability disclosures with the Recommended Practice Guideline 1 (RPG 1) issued by the IPSASB could improve municipal financial performance. Aim: This study assessed whether financial sustainability disclosures in SA municipalities enhance financial performance when aligned with RPG 1. Setting: The study focused on SA metropolitan municipalities, a key subset of the country’s 257 municipalities that are crucial for service delivery and financial management. Methods: A qualitative research method, underpinned by the Public Sector Financial Sustainability theory, was used. The researcher employed content analysis to identify key themes in the Integrated Development Plans of metropolitan municipalities. Results
Tshabalala et al. (Mon,) studied this question.
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