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

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.