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October 16, 2025Journal of Business and Social Review in Emerging EconomiesOpen Access

A Comparative Analysis of Road Infrastructure Accounting in South Africa

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Authors

MMMotshewa Charlotte MakaringeKBKiran Baldavoo

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Overview

Qualitative analysis highlights differences in accounting practices among three road authorities, suggesting improvement.

Key Points

  • Different accounting policies applied for road infrastructure assets highlight inconsistencies in reporting across authorities.
  • The South African National Roads Agency Limited's practices align more closely with proposed literature guidelines, setting a useful benchmark.
  • Qualitative content analysis methods, including manual framework analysis, were utilized to document and identify themes from financial statements.
  • Findings indicate a need for improved guidelines in infrastructure accounting, helping stakeholders interpret financial data more effectively.

Cite This Study

Makaringe et al. (2025) studied this question.

synapsesocial.com/papers/68f04acce559138a1a06e671https://doi.org/10.26710/jbsee.v11i2.3428
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