The Role of Digital Governance Platforms in Enhancing Government Accountability in Southern African Emerging Markets
DOI:
https://doi.org/10.51137/wrp.ijarbm.581Keywords:
Digital Governance, Accountability, Stakeholder Theory, Signalling Theory, Emerging MarketsAbstract
This study explores the role of digital governance platforms in enhancing government accountability within emerging market contexts. By drawing on Stakeholder Theory and Signalling Theory, the paper conceptualises digital platforms as both mechanisms of citizen engagement and credible signals of governance visibility. Using online survey data from six Southern African countries (South Africa, Zimbabwe, Namibia, Lesotho, Swaziland and Botswana), the study employs Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyse the relationships between functionality, efficiency, perceived utility, and accountability outcomes. Results show that digital governance platforms improve accountability when citizens perceive them as functional, efficient, and useful. Functionality and utility reinforce stakeholder engagement and legitimacy, while efficiency serves as a credible signal of transparency and competence. This study extends the accounting literature by framing digital governance as an extension of accountability and disclosure systems in the public sector. It provides empirical evidence from emerging markets, where institutional voids and digital divides present unique challenges. The findings offer both theoretical insights for accounting scholars and practical implications for policymakers and practitioners designing digital accountability systems.
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Copyright (c) 2026 Lungan Makhathini, Freddy, Ferina (Author)
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