Do Public Sector Coordinating Departments Engage in Impression Management? South African Evidence

Abstract

This study investigates the presence of impression management in public sector coordinating departments by analysing the narrative disclosures contained in the forewords of Members of the Executive Council (MECs) within annual reports. Quantitative content analysis was conducted on 27 provincial coordinating departments, with 16 valid reports included after excluding those with material errors. Purposive sampling targeted departments with the most recent 2022/2023 annual reports. The analysis examined readability, passive voice, and tone. The findings show that both performing and non-performing departments engaged in impression management. Performing departments used passive voice more frequently, though not significantly, and both groups demonstrated readability ambiguity and a stronger positive tone. No significant differences were found across readability, tone, or personal references. The study recommends that the International Auditing and Assurance Standards Board develop assurance standards for narrative disclosures and that National Treasury strengthen reporting guidelines. This study contributes new evidence of impression management within the South African public sector.