DIGITAL GOVERNANCE AND PUBLIC TRANSPARENCY: ASSESSING E-GOVERNMENT IMPLEMENTATION IN SOUTH AFRICA
Keywords:
Digital Governance, Accountability, Transparency, E-Government, South African Municipalities.Abstract
Digital transformation has emerged as a pivotal element in global governance reforms, with e-government functioning as a tool to strengthen transparency, accountability, and public confidence. This study investigates the implementation of e-government within South African local municipalities, emphasising the role of digital platforms in fostering transparency and enhancing service delivery. Utilising secondary data derived from municipal financial disclosures spanning 2019 to 2024, multiple regression analysis is applied to identify determinants of transparency. The findings reveal that the quality of audit opinions and the prevailing political environment exert a significant positive influence on municipal transparency, whereas municipal size and the adoption of accrual accounting demonstrate a comparatively minor effect. These results indicate that adherence to regulatory frameworks and political conditions, rather than the mere deployment of digital technologies, are the principal drivers of transparency within South African local governance.