Factors affecting ethical judgement of South African chartered accountants
- Maree, Kevin W, Radloff, Sarah E
- Authors: Maree, Kevin W , Radloff, Sarah E
- Date: 2007
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:6073 , http://hdl.handle.net/10962/d1001647 , ISSN 1022-2529 , http://0-dx.doi.org.wam.seals.ac.za/10.1108/10222529200700001
- Description: The start of the twenty-first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom belonged to the accounting profession, perpetrated the fraud. As a result, internationally, the accounting profession has suffered an enormous loss of goodwill, and its reputation as a profession with integrity has been severely harmed. Accounting professionals are no longer accorded the high regard they commanded in the past. The consequences for the profession have been far-reaching: accounting now faces a long, uphill battle to restore its reputation and to regain the trust of the international business community. This study replicates two famous international studies in the South African context. The focus of the study was to establish whether factors such as the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA), the corporate ethical environment and their age influence the ethical judgement of individual accountants. The first such study was conducted in the United States of America (USA), and it was followed by similar research in Turkey. The results of these two studies suggested very different factors that could influence accountants' ethical judgement. The study reported in this article investigated South African chartered accountants; and its results were similar to those obtained in the US study.
- Full Text:
- Date Issued: 2007
- Authors: Maree, Kevin W , Radloff, Sarah E
- Date: 2007
- Subjects: To be catalogued
- Language: English
- Type: Article
- Identifier: vital:6073 , http://hdl.handle.net/10962/d1001647 , ISSN 1022-2529 , http://0-dx.doi.org.wam.seals.ac.za/10.1108/10222529200700001
- Description: The start of the twenty-first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom belonged to the accounting profession, perpetrated the fraud. As a result, internationally, the accounting profession has suffered an enormous loss of goodwill, and its reputation as a profession with integrity has been severely harmed. Accounting professionals are no longer accorded the high regard they commanded in the past. The consequences for the profession have been far-reaching: accounting now faces a long, uphill battle to restore its reputation and to regain the trust of the international business community. This study replicates two famous international studies in the South African context. The focus of the study was to establish whether factors such as the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA), the corporate ethical environment and their age influence the ethical judgement of individual accountants. The first such study was conducted in the United States of America (USA), and it was followed by similar research in Turkey. The results of these two studies suggested very different factors that could influence accountants' ethical judgement. The study reported in this article investigated South African chartered accountants; and its results were similar to those obtained in the US study.
- Full Text:
- Date Issued: 2007
The influence of livelihood dependency, local ecological knowledge and market proximity on the ecological impacts of harvesting non-timber forest products
- Steele, Melita Z, Shackleton, Charlie M, Shaanker, Ramanan U, Ganeshaiah, Kotiganahalli N, Radloff, Sarah E
- Authors: Steele, Melita Z , Shackleton, Charlie M , Shaanker, Ramanan U , Ganeshaiah, Kotiganahalli N , Radloff, Sarah E
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/180908 , vital:43669 , xlink:href="https://doi.org/10.1016/j.forpol.2014.07.011"
- Description: It is well established that non-timber forest products make significant contributions to rural incomes throughout most of the developing world. NTFP use frequently raises concerns about the sustainability of, or ecological impacts associated with, NTFP harvesting, as well as local contextual factors which may limit or reduce the impacts. Here we test the conceptual model first advanced by Uma Shaanker et al. (2004) relating to the factors that may limit or exacerbate the ecological impacts associated with NTFP harvesting. These were the extent of local dependence on NTFPs, the degree of marketing and the level of local ecological knowledge. Data were collected via household questionnaires and ecological surveys of woody plants from eight villages throughout South Africa. We found no significant relationships between measures of ecological impact with local ecological knowledge or market proximity and engagement. There was a strong positive relationship between ecological impacts and NTFP dependency as indexed through mean annual direct-use value for NTFPs. This indicates that the higher the dependency and demand for NTFPs, the greater is the possibility of high impacts to the local environment. However, other contextual drivers not included in the original Uma Shaanker et al. (2004) model may also play a role, particularly the strength of local resource governance institutions.
- Full Text: false
- Date Issued: 2015
- Authors: Steele, Melita Z , Shackleton, Charlie M , Shaanker, Ramanan U , Ganeshaiah, Kotiganahalli N , Radloff, Sarah E
- Date: 2015
- Subjects: To be catalogued
- Language: English
- Type: text , article
- Identifier: http://hdl.handle.net/10962/180908 , vital:43669 , xlink:href="https://doi.org/10.1016/j.forpol.2014.07.011"
- Description: It is well established that non-timber forest products make significant contributions to rural incomes throughout most of the developing world. NTFP use frequently raises concerns about the sustainability of, or ecological impacts associated with, NTFP harvesting, as well as local contextual factors which may limit or reduce the impacts. Here we test the conceptual model first advanced by Uma Shaanker et al. (2004) relating to the factors that may limit or exacerbate the ecological impacts associated with NTFP harvesting. These were the extent of local dependence on NTFPs, the degree of marketing and the level of local ecological knowledge. Data were collected via household questionnaires and ecological surveys of woody plants from eight villages throughout South Africa. We found no significant relationships between measures of ecological impact with local ecological knowledge or market proximity and engagement. There was a strong positive relationship between ecological impacts and NTFP dependency as indexed through mean annual direct-use value for NTFPs. This indicates that the higher the dependency and demand for NTFPs, the greater is the possibility of high impacts to the local environment. However, other contextual drivers not included in the original Uma Shaanker et al. (2004) model may also play a role, particularly the strength of local resource governance institutions.
- Full Text: false
- Date Issued: 2015
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