Repurposing Institutional and Governance Shortfall Behaviors Within the Local Sphere of Government: A Case Study of a Local Municipality in Kwazulu-Natal
DOI:
https://doi.org/10.51137/wrp.ijarbm.830Keywords:
Municipal Governance, Accountability, Digital Transformation, Consequence Management, Financial Risk ComplianceAbstract
Municipal governance failures remain a critical challenge in South Africa. Persistent audit irregularities and weak accountability systems erode public trust. Consequently, declining service delivery threatens democratic legitimacy. This study explores governance and accountability constraints within a KwaZulu-Natal municipality. It examines financial compliance, monitoring systems, risk management, and digital governance. Institutional theory and agency theory frame the study to explain municipal accountability dynamics. The study employed a qualitative, interpretivist methodology. Semi-structured interviews were conducted with 12 purposively selected municipal officials across executive, senior, and junior management. The collected data was analyzed using a thematic analysis. Findings reveal that political interference, inadequate risk management, and limited digital capacity drive poor performance. These issues stem from ineffective oversight and weak compliance cultures. Collectively, these factors undermine public confidence in local institutions. The study recommends strengthened consequential management frameworks and integrated digital monitoring systems. Professionalization of municipal administration is a priority reform. This study contributes to scholarly debates on institutional governance and digital transformation in emerging economies. The current study contributes to addressing the gaps in execution, monitoring, and enforcement within governance, accountability, and risk management, which appear to be constraining local spheres of government in fulfilling their mandate for effective service delivery and commensurate customer satisfaction. Strengthening institutional capability through robust assessment and financial risk controls has also been highlighted as a critical area of attention and improvement that policymakers and authorities must take cognizance of. The findings also highlighted the significance of digital transformation and its adoption in the local government space, indicating the laggard nature of such an institution, which should be conversant with the prescripts of the Fourth Industrial Revolution culture, processes, and systems.
References
Auditor-General South Africa. (2025). Consolidated general report on local government audit outcomes 2023–2024. https://mfma-2024.agsareports.co.za/report/mfma_report_2023_24.pdf
Auditor-General South Africa. (2026a). Consolidated general report on national and provincial audit outcomes 2024–2025.https://www.agsa.co.za/Portals/0/Reports/PFMA/2024-25/PFMA%20GR%202024-25%20Interactive%20W_compressed_compressed.pdf
Auditor-General South Africa. (2026b). Audit outcomes for the year ended 30 June 2025 and status of material irregularities: Local government insights. https://cigfaro.co.za/wp-content/uploads/2026/03/2.SiphepheloMhlongoCIGFAROLocalgovernmentinsightsAdeepdiveintogovernanceinternalcontrolfailuresandrecommendations_.pdf
Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa
Clarke, V., & Braun, V. (2017). Thematic analysis. The Journal of Positive Psychology, 12(3), 297–298. https://doi.org/10.1080/17439760.2016.1262613
Cohen, L., Manion, L., & Morrison, K. (2018). Research methods in education (8th ed.). Routledge. https://doi.org/10.4324/9781315456539
Dias, G. P. (2020). Determinants of e-government implementation at the local level: An empirical model. Online Information Review, 44(7), 1307–1326. https://doi.org/10.1108/OIR-04-2020-0148
Fourie, D. J., & van der Waldt, G. (2023). Enhancing municipal councillors’ oversight in local, district, and metropolitan municipalities. Journal of Local Government Research and Innovation, 4, a145. https://doi.org/10.4102/jolgri.v4i0.145
Gcabashe, S. W., & Pillay, S. (2025). Promoting financial management in local municipalities through accountability. Journal of Local Government Research and Innovation, 6, a241. https://doi.org/10.4102/jolgri.v6i0.241
Grass, K. (2024). The three logics of qualitative research: Epistemology, ontology, and methodology in political science. American Journal of Qualitative Research, 8(1), 42–56. https://doi.org/10.29333/ajqr/14083
Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X
Kabwe, K., Zhou, C., Jardim, L., & Surguladze, E. (2024). Empowering societal digital transformation at the local level: A case study of Pemba Town Council. Digital Policy Studies, 3(1), 22–43. https://doi.org/10.36615/1y792620
Khadaroo, I. (2005). An institutional theory perspective on the private finance initiative (PFI) accounting standard setting process. Public Management Review, 7(1), 69–94. https://doi.org/10.1080/1471903042000339428
Khaile, F. T. (2025). Municipal financial accountability ecosystem to strengthen accountable administration. Journal of Public Administration, 60(4), 1235–1255. https://doi.org/10.53973/jopa.2025.60.4.a3
Klein, Y., Lubinga, S., & Masiya, T. (2024). Implementation of internal controls in supply chain management: A case study. Journal of Transport and Supply Chain Management, 18, a1083. https://doi.org/10.4102/jtscm.v18i0.1083
Mabunda, L. T., Mvunabandi, J. D., & Chonco, C. M. (2023). Investigating the effect of financial mismanagement on municipalities’ service delivery: A case study of eThekwini Municipality, South Africa. Journal of Accounting and Finance in Emerging Economies, 9(4), 639–654. https://doi.org/10.26710/jafee.v9i4.2891
Mamokhere, J. (2024). Municipal performance and the utilisation of the King IV governance report in South African municipalities. Commonwealth Youth and Development, 21(2). https://doi.org/10.25159/2663-6549/16922
Merkebu, J., Geringer, J., & Samuel, A. (2025). Sampling thoughtfully in qualitative research: Hallmarks of rigour in health professions education. The Clinical Teacher, 22(4), e70145. https://doi.org/10.1111/tct.70145
Modise, J. M. (2025). Financial ethics: A comprehensive framework for leadership practices. In J. M. Modise, The tapestry of development: Weaving ethics into a sustainable future (pp. 1–40). BP International. https://doi.org/10.9734/bpi/mono/978-93-88417-39-6/CH1
Mofokeng, S., Ramolobe, K. S., & Bogopa, D. L. (2025). Assessing the impact of digital technologies on service delivery in local government. Journal of Local Government Research and Innovation, 6, a234. https://doi.org/10.4102/jolgri.v6i0.234
Mohale, C. (2024). The role of e-government in the promotion of municipal service delivery in South Africa. International Journal of Social Science Research and Review, 7(3), 1–19. https://doi.org/10.47814/ijssrr.v7i3.1992
Moji, L., Nhede, N. T., & Masiya, T. (2022). Factors impeding the implementation of oversight mechanisms in South African municipalities. Journal of Local Government Research and Innovation, 3, a94. https://doi.org/10.4102/jolgri.v3i0.94
Moloto, A. N. (2025). Transforming local municipalities through 4IR and e-government: A Batho Pele framework. International Journal of Applied Research in Business and Management, 6(5). https://doi.org/10.51137/wrp.ijarbm.439
Msenge, P., & Nzewi, O. (2021). A proposed citizen participation–public trust model in the context of service delivery protests in South African local government. Journal of Local Government Research and Innovation, 2, a26. https://doi.org/10.4102/jolgri.v2i0.26
Munzhedzi, P. H., & Phago, K. (2020). Necessitating a germane developmental local government agenda in South Africa: A post-COVID-19 contemplation. African Journal of Governance and Development, 9(1.1), 181–199. https://ajgd.journalofgovernance.com/index.php/ajgd/article/view/182
Muzari, T., Shava, G. N., & Shonhiwa, S. (2022). Qualitative Research Paradigm, a Key Research Design for Educational Researchers, Processes and Procedures: A Theoretical Overview. Indiana Journal of Humanities and Social Sciences, 3(1), 14–20.
Ndzabela, O., Lukman, Y., & Yakobi, K. (2025). Citizen trust in e-government strategies. International Journal of Public Administration in the Digital Age, 12(1), 1–28. https://doi.org/10.4018/IJPADA.385699
Negash, M., & Hassan, S. (2024). Rethinking accountability in developing countries: An institutional pillars perspective. Management Research Review, 47(4), 643–670. https://doi.org/10.1108/MRR-12-2022-0892
Netshirando, V., Munyoka, W., & Kadyamatimba, A. (2024). Citizen perceptions of digital transformation in local municipalities: The case of South Africa. South African Journal of Information Management, 26(1), a1804. https://doi.org/10.4102/sajim.v26i1.1804
Ngumbela, X. G., & Juta, L. B. (2025). Service delivery conundrum and the use of monitoring and evaluation in the Eastern Cape, South Africa. Journal of Local Government Research and Innovation, 6, a222. https://doi.org/10.4102/jolgri.v6i0.222
Nomzaza, P. Z. (2025). Enhancing citizen engagement through e-participation platforms in local municipalities in South Africa. International Journal of Applied Research in Business and Management, 6(1). https://doi.org/10.51137/wrp.ijarbm.2025.pnee.45786
Nurunnabi, M. (2015). Tensions between politico-institutional factors and accounting regulation in a developing economy: Insights from institutional theory. Business Ethics: A European Review, 24(4), 398–424. https://doi.org/10.1111/beer.12089
Nzama, L., Moloi, T. M., & Marx, B. (2023). Measures that may assist non-performing municipalities in improving their performance. Journal of Local Government Research and Innovation, 4, a136. https://doi.org/10.4102/jolgri.v4i0.136
Obilor, E. I. (2023). Convenience and Purposive Sampling Techniques: Are They the Same? International Journal of Innovative Social & Science Education Research, 11(1), 1–7.
Reynolds, J. P., Stautz, K., Pilling, M., van der Linden, S., & Marteau, T. M. (2020). Communicating the effectiveness and ineffectiveness of government policies and their impact on public support: A systematic review with meta-analysis. Royal Society Open Science, 7(1), 190522. https://doi.org/10.1098/rsos.190522
Roberts, K., Dowell, A., & Nie, J.-B. (2019). Attempting rigour and replicability in thematic analysis of qualitative research data: A case study of codebook development. BMC Medical Research Methodology, 19(66),1–8. https://doi.org/10.1186/s12874-019-0707-y
Saunders, H. (2024). The municipal accountability in service delivery: Featherbrooke Homeowners Association v Mogale City Local Municipality. Potchefstroom Electronic Law Journal, 27, 1–21. https://doi.org/10.17159/1727-3781/2024/v27i0a15704
Saunders, M. N., Lewis, P., & Thornhill, A. (2019). Research methods for business students (8th ed.). Pearson.
Scott, W. R. (2013). Institutions and organizations. Sage.
Sebakamotse, J. K., & Van Niekerk, T. (2020). An overview of administrative oversight and accountability at municipalities within the Free State province. Journal of Contemporary Management, 17(2), 121–145. https://doi.org/10.35683/jcm20_9.121
Shibambu, A. (2024). Transformation of digital government services in the South African public sector. Africa’s Public Service Delivery and Performance Review, 12(1), a753. https://doi.org/10.4102/apsdpr.v12i1.753
Shopola, A., Gae, N., Mzini, T., & Saul, T. (2025). Service delivery and budget implementation plan as a driver for municipal performance in South Africa. Journal of Public Administration, 60(2), 499–519. https://doi.org/10.53973/jopa.2025.60.2.a3
Shuping, B., & Uwizeyimana, D. E. (2023). A Reflection on Municipal Managers’ Non-Compliance with The Municipal Finance Management Act (MFMA) in South Africa. Journal of Sociology and Social Anthropology, 14(3–4), 1–14. https://doi.org/10.31901/24566764.2023/11.3-4.391
Sibanda, M. M., Zindi, B., & Maramura, T. C. (2020). Control and accountability in supply chain management. Cogent Business & Management, 7(1). https://doi.org/10.1080/23311975.2020.1785105
Sindelo, L., & Cronje, S. (2024). Mechanisms of ensuring accountability in the South African public sector. Journal of Public Administration, 59(1), 44–52. https://doi.org/10.53973/jopa.2024.59.1.a5
Tajik, O., Golzar, J., & Noor, S. (2024). Purposive sampling. International Journal of Education & Language Studies, 2(2), 1–9. https://doi.org/10.22034/ijels.2025.490681.1029
Teti, M., Nzewi, O. I., & Lungisa, S. (2024). The district development model as a catalyst for improved integrated development planning. Journal of Local Government Research and Innovation, 5, a153. https://doi.org/10.4102/jolgri.v5i0.153
Thusi, X., & Selepe, M. M. (2023). The impact of irregular, unauthorised, fruitless, and wasteful expenditure on service delivery. International Journal of Development and Sustainability, 12(10), 523–536.
Veselova, N. Y., Bichkova, N. P., Aksenova, Z. A., Ishchenko, O. V., & Salii, V. V. (2022). Development of the digital economy in state and municipal administration. In A. V. Bogoviz et al. (Eds.), Cooperation and sustainable development (Vol. 245, pp. 1367–1373). Springer. https://doi.org/10.1007/978-3-030-77000-6_158
Zungu, A. (2026). The prevalence and implications of irregular expenditure in KwaZulu-Natal municipalities. International Journal of Applied Research in Business and Management, 7(4). https://doi.org/10.51137/wrp.ijarbm.511
Zvaita, G. T., & Shava, E. (2026). Implementation of digital governance to enhance oversight in local municipalities. Frontiers in Sustainable Cities, 8, 1713754. https://doi.org/10.3389/frsc.2026.1713754
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Nonhle Lydia Mdlalose, Knowledge Lungisani Zungu, Charles Tony Ngwenya (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
