Positive Tone Sentiment and Readability as Impression Management Tactics Used by District Municipalities in South Africa

Sithandiwe Mgoyana and Masibulele Phesa

Journal of Business and Social Review in Emerging Economies, 2023, vol. 9, issue 4, 551-564

Abstract: Purpose: The study explored the use of positive tone sentiment and readability as impression management tactics in South African local government sphere particularly district municipalities using attribution theory. What gets included in the mayor’s foreword is at the discretion of municipal management and that makes it subject to impression management tactics.Methodology: The study followed the quantitative research method. Out of the 44 district municipalities, the mayor’s foreword of 34 district municipalities were analyzed using content analysis and were categorized into 17 performing and 17 non-performing district municipalities based on audit outcomes. Secondary data were used as data were extracted from the annual reports available on the websites of district municipalities.Findings: The study revealed that performing district municipalities used significantly more positive tone than non-performing district municipalities whereas there was no significant difference on the readability score of performing and non-performing district municipalities.Implications: The study brings new insights about the use of impression management tactics in the South African local government, specifically district municipalities. The study brings awareness to the local government stakeholders to be careful of impression management tactics in the annual report before making decisions. It further extends debate on impression management and self-attribution.

Keywords: Impression management; Annual report; Mayor’s foreword; District municipality; Attribution theory (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:src:jbsree:v:9:y:2023:i:4:p:551-564

DOI: 10.26710/jbsee.v9i4.2883

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