An exploratory study on the challenges faced by South African municipalities in implementing the Municipal Standard Chart of Accounts: a case of the city of Tshwane

Thakane Lekhera, Danie P. Schutte and Banele Dlamini
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Thakane Lekhera: School of Accounting Sciences, North-West University, Potchefstroom, Republic of South Africa
Danie P. Schutte: School of Accounting Sciences, North-West University, Potchefstroom, Republic of South Africa
Banele Dlamini: School of Accounting Sciences, North-West University, Potchefstroom, Republic of South Africa

International Journal of Research in Business and Social Science (2147-4478), 2023, vol. 12, issue 8, 375-382

Abstract: This study explored the challenges faced by municipalities in South Africa in the implementation of the Municipal Standard Chart of Accounts (mSCOA). The study adopted a qualitative approach, following an interpretive ontology, and a purposive sampling technique was used. The City of Tshwane in Gauteng Province was used as a unit of analysis; primary data was collected using virtual interviews as well as open-ended questionnaires, and secondary data was obtained in various documents on mSCOA implementation. The study revealed that there is a low mSCOA implementation level in the City of Tshwane. Furthermore, the study found that numerous challenges influenced the low implementation level. These challenges include resistance to change, a lack of adequate training on mSCOA implementation, a lack of personnel, a lack of pre-consultations, and poor system vendor skills transfer. The study recommends involving implementers in the concept and inception phases of any new reform. Key Words:Municipalities, Municipal Standard Chart of Accounts, mSCOA, Implementation, South Africa

Date: 2023
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