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This study examines how soft skills enhance the audit committee effectiveness in South African municipalities. The paper adopts the positivist paradigm and a quantitative technique. Surveys were conducted using questionnaires, and data was collected from 87 participants using purposive sampling. Data were analysed using the exploratory factor analysis with the Kaiser-Meyer-Olkin Measure of Sampling Adequacy (KMO) value of 0.716 level and descriptive statistics which indicates that the audit committee's soft skills demonstrate commitment to understanding the operations. The paper’s finding is connected to audit committees in charge of the public sector.  The paper highlights the need for improved audit committee soft skills for good judgement, objectivity and honesty, a high level of ethics, strong communication skills, and freedom from undue influence or intimidation. Further research is needed to examine the role of soft skills on auditors and management in South African municipalities. The Study recommends enhancing audit committee effectiveness in South African municipalities through structured soft skills training and mandatory governance reforms. This includes training programs on leadership and stakeholder engagement, soft skills assessments in audit committee selection, and professional certifications for audit committees. This study addresses a significant gap in the literature by specifically focusing on audit committee soft skills.

This study examines the correlation between market culture and the dimensions of sustainability performance—economic, environmental, and social—within African Civil Aviation Authorities (ACAAs), while also exploring the mediating influence of corporate governance. A quantitative, cross-sectional methodology was utilised, incorporating data from 371 managers across 54 ACAAs. Data were evaluated with Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that market culture exerts a substantial beneficial impact on all three aspects of sustainability performance: economic, environmental, and social. Corporate governance did not act as a mediator in the interaction between market culture and economic sustainability. Furthermore, corporate governance substantially mediated the links between market culture and both environmental and social sustainability performance among ACAAs. The findings underscore the necessity of synchronising organisational culture with governance frameworks to attain holistic sustainability results in the civil aviation sector. This study advances institutional theory by highlighting the interaction between internal cultural and governance structures and institutional forces, hence improving legitimacy and performance in the civil aviation sector.

The conception of corporate governance practices remains a challenge across state entities in developing countries including South Africa. Corporate governance principles such as accountability, responsibility, reliability, ethical standards are core elements of effective and quality performance that spurs quality delivery of primary services. Positivism strategy aided by quantitative primary data was applied. Empirical data was collected through the administration of questionnaires to geographically dispersed 106 participants who were randomly and purposively selected. The authors used a structured questionnaires aided by quantitatively analyses through the Statistical Package for Social Sciences (SPSS) version 25.0. Key findings on this paper revealed that all the corporate governance principles contribute to entity’s performance. However, “fairness” largely contributes more to the level of performance. The study recommends policy makers and consultants need to embark on awareness campaigns through educational programmes.   

This study examines the correlation between market culture and the dimensions of sustainability performance—economic, environmental, and social—within African Civil Aviation Authorities (ACAAs), while also exploring the mediating influence of corporate governance. A quantitative, cross-sectional methodology was utilised, incorporating data from 371 managers across 54 ACAAs. Data were evaluated with Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate that market culture exerts a substantial beneficial impact on all three aspects of sustainability performance: economic, environmental, and social. Corporate governance did not act as a mediator in the interaction between market culture and economic sustainability. Furthermore, corporate governance substantially mediated the links between market culture and both environmental and social sustainability performance among ACAAs. The findings underscore the necessity of synchronising organisational culture with governance frameworks to attain holistic sustainability results in the civil aviation sector. This study advances institutional theory by highlighting the interaction between internal cultural and governance structures and institutional forces, hence improving legitimacy and performance in the civil aviation sector.

The conception of corporate governance practices remains a challenge across state entities in developing countries including South Africa. Corporate governance principles such as accountability, responsibility, reliability, ethical standards are core elements of effective and quality performance that spurs quality delivery of primary services. Positivism strategy aided by quantitative primary data was applied. Empirical data was collected through the administration of questionnaires to geographically dispersed 106 participants who were randomly and purposively selected. The authors used a structured questionnaires aided by quantitatively analyses through the Statistical Package for Social Sciences (SPSS) version 25.0. Key findings on this paper revealed that all the corporate governance principles contribute to entity’s performance. However, “fairness” largely contributes more to the level of performance. The study recommends policy makers and consultants need to embark on awareness campaigns through educational programmes.   

This study examines how soft skills enhance the audit committee effectiveness in South African municipalities. The paper adopts the positivist paradigm and a quantitative technique. Surveys were conducted using questionnaires, and data was collected from 87 participants using purposive sampling. Data were analysed using the exploratory factor analysis with the Kaiser-Meyer-Olkin Measure of Sampling Adequacy (KMO) value of 0.716 level and descriptive statistics which indicates that the audit committee's soft skills demonstrate commitment to understanding the operations. The paper’s finding is connected to audit committees in charge of the public sector.  The paper highlights the need for improved audit committee soft skills for good judgement, objectivity and honesty, a high level of ethics, strong communication skills, and freedom from undue influence or intimidation. Further research is needed to examine the role of soft skills on auditors and management in South African municipalities. The Study recommends enhancing audit committee effectiveness in South African municipalities through structured soft skills training and mandatory governance reforms. This includes training programs on leadership and stakeholder engagement, soft skills assessments in audit committee selection, and professional certifications for audit committees. This study addresses a significant gap in the literature by specifically focusing on audit committee soft skills.