Corporate Governance Practices in Namibian Local Authorities

This study investigated the implementation of corporate governance practices in Namibian local authorities. An exploratory design was adopted through qualitative methods. The population of the study was ten and it was made up of the seven council members and three executives, purposefully selected from five local authorities in Namibia. Data collected through face-to-face interviews was analysed through content analysis. The study found that the Namibian local authorities have the responsibility to achieve institutional effectiveness through good corporate governance and should understand their role in governance. It was also discovered that there is a lack of commitment from the councillors towards the fulfilment of their roles. The findings also revealed the lack of internal control, which leads to failure to observe and address deviations in the implementation of good corporate governance. This study recommends training of councillors through focused induction programs, implementing internal control systems to monitor risks and non-compliance, and using robust legislation to protect the council and its members from all forms of victimisation.