The relevance of nationality for the stakeholder salience theory from a South African perspective

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dc.contributor.authorSepotokele, Lungi Winnie
dc.date.accessioned2022-01-05T15:59:12Z
dc.date.available2022-01-05T15:59:12Z
dc.date.issued2021
dc.descriptionA research report submitted in partial fulfilment of the requirements for the degree of Master of Commerce (Accounting) to the Faculty of Commerce, Law and Management, School of Accountancy, University of the Witwatersrand, Johannesburg, 2021en_ZA
dc.description.abstractPurpose: The purpose of this study was to investigate the integrated report of listed companies in South African and Indian (text seems to be missing) to assess the relevance of nationality for stakeholder salience. This study replicates a study performed Gianfelici, Casadei, and Cembali (2018). Design and methodology: The study uses a descriptive research method to analyse the impact of stakeholder salience in developing markets. The integrated reports of 80 organisations comprising of the top 40 listed companies in the JSE and BSE were analysed using a coding tool that has been outlined in the Methodology Section. The research study applied quantitative content analysis to quantify the power, urgency and legitimacy components of the stakeholder salience theory. Findings: Stakeholder salience is not influenced by nationality in developing countries. Practical implications: The study contributes to corporate disclosure literature in South African and India. The findings are expected to be of practical benefit to decision-makers in organisations in terms of how resources can be effectively allocated to create value for the organisation while catering to the needs of salient stakeholders. Originality and value: The stakeholder salience theory is relatively new. This is the first research that is only focused on the application of this theory to developing marketen_ZA
dc.description.librarianTL (2021)en_ZA
dc.facultyFaculty of Commerce, Law and Managementen_ZA
dc.identifier.urihttps://hdl.handle.net/10539/32600
dc.language.isoenen_ZA
dc.rights.holderUniversity of the Witswatersrand, Johannesburg
dc.schoolSchool of Accountancyen_ZA
dc.subjectUCTD
dc.subjectStakeholder salience theory
dc.subjectintegrated reporting
dc.subjectNationality
dc.subjectNationality
dc.subject.otherSDG-8: Decent work and economic growth
dc.titleThe relevance of nationality for the stakeholder salience theory from a South African perspectiveen_ZA
dc.typeDissertationen_ZA
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