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Towards an integrated reporting framework for South African national museums
Thesis (MPA)--Stellenbosch University, 2018.
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| Format: | Thesis |
| Language: | en_ZA |
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Stellenbosch : Stellenbosch University
2018
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| _version_ | 1867614076507521024 |
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| access_status_str | Open Access |
| author | Mgijima, Bongani |
| author2 | Burger, A. P. J. |
| author_browse | Burger, A. P. J. Mgijima, Bongani |
| author_facet | Burger, A. P. J. Mgijima, Bongani |
| author_sort | Mgijima, Bongani |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Thesis (MPA)--Stellenbosch University, 2018. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/104934 |
| institution | Stellenbosch University (South Africa) |
| language | en_ZA |
| last_indexed | 2026-06-10T12:46:16.958Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2018 |
| publishDateRange | 2018 |
| publishDateSort | 2018 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/104934 Towards an integrated reporting framework for South African national museums Mgijima, Bongani Burger, A. P. J. Stellenbosch University. Faculty of Economic and Management Sciences. School of Public Leadership. South Africa. Department of Arts and Culture -- Museums Corporate governance -- South Africa Integrated reporting -- South Africa Corporation reports -- South Africa UCTD Thesis (MPA)--Stellenbosch University, 2018. ENGLISH SUMMARY : The King III Report on Governance for South Africa was introduced in 2009. It was preceded by the King I (1994) and King II (2002) reports. The King III Report was developed according to the ‘apply or explain’ principle, which meant that an organisation had to either apply it, albeit voluntarily, or explain why it was not doing so. This third version of King introduced the principle of integrated reporting. At a global level, the International Integrated Reporting Council released the International Integrated Reporting Framework in 2013. This framework provided guidelines on how integrated reports should be developed. In 2016, the King IV Report replaced King III and it signified a departure in that it adopted the ‘apply and explain’ principle. These developments had implications for almost all organisations, including museums. There are 13 national museums in South Africa that receive funding from the state. Since these entities receive the bulk of their funding from the state, they are expected to account publicly for its use. This thesis commences with a discussion of the interlinked concepts of governance, public accountability and integrated reporting. The theory of governance is explored in all its known dimensions with the main focus on governance as corporate governance. A definition and different theories of corporate governance are outlined. The concept of public accountability is explained in great detail. The dimensions of accountability and its conventions are explored. An attempt to define integrated reporting, its critique and its benefits is provided, with special reference to the International Integrated Reporting Framework and the King reports. A legislative and regulatory context for corporate governance, public accountability and reporting is provided. It is argued that there is a clear link among these three concepts. The Constitution of the Republic of South Africa Act, 1996 provides a foundation for public accountability and good governance. The Constitution enables South Africa to enact legislation that provides this, including guidelines that are also applicable to museums. A content analysis of the annual reports of 12 of the 13 national museums indicates that their annual reports are drawn up using the Annual Report Guide prescribed by the National Treasury. The main recommendation of this study is that this guide should be revised to place museums on the path of integrated reporting in line with the principles as laid out in the International Integrated Reporting Framework and the King IV Report. AFRIKAANSE OPSOMMING : Die King III-verslag oor bestuur en beheer vir Suid-Afrika is in 2009 ingedien. Dit is voorafgegaan deur die King I-verslag (1994) en die King II-verslag (2002). Die King III-verslag is ontwikkel volgens die “pas toe of verduidelik”-beginsel, wat beteken dat ’n organisasie die beginsel óf moes toepas, alhoewel uit eie beweging, óf indien dit nie gedoen word nie, moet verduidelik waarom nie. In hierdie derde weergawe van King word die beginsel van geïntegreerde verslagdoening bekend gestel. Op ’n globale vlak publiseer die internasionale raad op geïntegreerde verslagdoening (International Integrated Reporting Council) in 2013 die internasionale geïntegreerde verslagdoeningsraamwerk (International Integrated Reporting Framework). Hierdie raamwerk verskaf riglyne oor hoe geïntegreerde verslae ontwikkel moet word. In 2016 word die King III-verslag deur die King IV-verslag vervang en ’n nuwe rigting van “pas toe en verduidelik” word bekend gestel. Hierdie ontwikkelings het implikasie vir bykans alle organisasies, ingesluit museums. Daar is 13 nasionale museums in Suid-Afrika wat befondsing van die staat ontvang. Aangesien hierdie entiteite die grootste deel van hulle fondse van die staat ontvang, word daar van hulle verwag om in die openbaar oor die gebruik van die fondse rekenskap te gee. Hierdie studie begin met ’n bespreking van die verbandhoudende konsepte bestuur en beheer, openbare aanspreeklikheid en geïntegreerde verslagdoening. Die teorie van bestuur en beheer en al die tersaaklike dimensies daarvan word verken, met die hooffokus op bestuur en beheer as korporatiewe bestuur en beheer. ’n Definisie van en verskillende teorieë oor korporatiewe bestuur en beheer word uiteengesit. Die konsep openbare aanspreeklikheid word breedvoerig verduidelik. Die omvang van aanspreeklikheid, asook die verbandhoudende opdragte en beskouings, word ondersoek. Daar word gepoog om geïntegreerde verslagdoening, ingesluit die verbandhoudende kritiek en voordele, te omskryf, met spesiale verwysing na die internasionale geïntegreerde verslagdoeningsraamwerk en die King-verslae. ’n Wetgewende en regulerende konteks vir korporatiewe bestuur en beheer, openbare aanspreeklikheid en verslagdoening word gegee. ’n Beredenering volg oor ’n duidelike verband wat tussen hierdie drie konsepte bestaan. Die Grondwet van die Republiek van Suid-Afrika verskaf die grondslag vir openbare aanspreeklikheid en goeie bestuur en beheer. Dit stel Suid-Afrika in staat om sekere wetgewing uit te vaardig wat hiervoor voorsiening maak, ingesluit die riglyne wat ook vir museums geld. ’n Inhoudelike ontleding van die jaarverslae van 12 van die 13 nasionale museums dui daarop dat dié verslae opgestel word volgens die bepalings van die gids vir jaarverslae (Annual Report Guide) wat deur die Nasionale Tesourie voorgeskryf word. Die hoofaanbeveling van hierdie studie is dat dié gids hersien word om te verseker dat museums die weg volg van geïntegreerde verslagdoening wat in pas is met die voorgeskrewe beginsels van die International IR Framework en die jongste King IV-verslag. Masters 2018-11-20T09:36:10Z 2018-12-07T06:51:21Z 2018-11-20T09:36:10Z 2018-12-07T06:51:21Z 2018-12 Thesis http://hdl.handle.net/10019.1/104934 en_ZA Stellenbosch University xvi, 97 pages ; illustrations, includes annexure application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | South Africa. Department of Arts and Culture -- Museums Corporate governance -- South Africa Integrated reporting -- South Africa Corporation reports -- South Africa UCTD Mgijima, Bongani Towards an integrated reporting framework for South African national museums |
| title | Towards an integrated reporting framework for South African national museums |
| title_full | Towards an integrated reporting framework for South African national museums |
| title_fullStr | Towards an integrated reporting framework for South African national museums |
| title_full_unstemmed | Towards an integrated reporting framework for South African national museums |
| title_short | Towards an integrated reporting framework for South African national museums |
| title_sort | towards an integrated reporting framework for south african national museums |
| topic | South Africa. Department of Arts and Culture -- Museums Corporate governance -- South Africa Integrated reporting -- South Africa Corporation reports -- South Africa UCTD |
| url | http://hdl.handle.net/10019.1/104934 |
| work_keys_str_mv | AT mgijimabongani towardsanintegratedreportingframeworkforsouthafricannationalmuseums |