Ethical sensitivity of internal audit university students
- Authors: Chauke, Deroul
- Date: 2021-04
- Subjects: Accounting -- Study and teaching (Higher) -- South Africa , Ethics , Management -- Moral and ethical aspects
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/51074 , vital:43206
- Description: Ethics is an important aspect of business, particularly in the internal audit profession, and especially after the corporate scandals in the twenty-first century. Internal auditors play an important role in business and society as they hold executive directors of organisations accountable on behalf of various stakeholders and shareholders, by reviewing the effectiveness of internal control systems, risk management, and governance processes. Similar to the legal and medical professions, internal auditors are expected by the public and clients they serve, to uphold high ethical standards. The overall objective of this study is to determine whether internal audit university students possess sufficient ethical sensitivity to appropriately respond to ethical challenges they could face when they enter the internal audit profession. To achieve the objective of this study, a qualitative research approach was followed. To collect the primary data, a questionnaire containing six vignettes was administered to internal audit university students at three universities in South Africa. The qualitative data provided the researcher with rich and in-depth evidence about the ethical sensitivity of internal audit university students. The findings of this study revealed that most students have the necessary ethical sensitivity to respond to ethical challenges. The findings also revealed that taking an ethics course enhanced the students’ ethical sensitivity. It has also emerged from the findings that a few participants were not ethically sensitive as they failed to report an unethical activity. They chose instead to detach themselves from the unethical activity by maintaining their silence. This finding indicates the need to conduct further studies on the ethical sensitivity of internal audit university students using different research instruments and more universities or larger samples. , Thesis (MCom) -- Faculty of Business and Economic Sciences, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
- Authors: Chauke, Deroul
- Date: 2021-04
- Subjects: Accounting -- Study and teaching (Higher) -- South Africa , Ethics , Management -- Moral and ethical aspects
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10948/51074 , vital:43206
- Description: Ethics is an important aspect of business, particularly in the internal audit profession, and especially after the corporate scandals in the twenty-first century. Internal auditors play an important role in business and society as they hold executive directors of organisations accountable on behalf of various stakeholders and shareholders, by reviewing the effectiveness of internal control systems, risk management, and governance processes. Similar to the legal and medical professions, internal auditors are expected by the public and clients they serve, to uphold high ethical standards. The overall objective of this study is to determine whether internal audit university students possess sufficient ethical sensitivity to appropriately respond to ethical challenges they could face when they enter the internal audit profession. To achieve the objective of this study, a qualitative research approach was followed. To collect the primary data, a questionnaire containing six vignettes was administered to internal audit university students at three universities in South Africa. The qualitative data provided the researcher with rich and in-depth evidence about the ethical sensitivity of internal audit university students. The findings of this study revealed that most students have the necessary ethical sensitivity to respond to ethical challenges. The findings also revealed that taking an ethics course enhanced the students’ ethical sensitivity. It has also emerged from the findings that a few participants were not ethically sensitive as they failed to report an unethical activity. They chose instead to detach themselves from the unethical activity by maintaining their silence. This finding indicates the need to conduct further studies on the ethical sensitivity of internal audit university students using different research instruments and more universities or larger samples. , Thesis (MCom) -- Faculty of Business and Economic Sciences, Accounting, 2021
- Full Text:
- Date Issued: 2021-04
Ethical leadership by the senior managers within the South African Police Services in Grahamstown cluster
- Mafele, Khayakazi Innocentia
- Authors: Mafele, Khayakazi Innocentia
- Date: 2020-10
- Subjects: South African Police Service , Management -- Moral and ethical aspects
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10353/19870 , vital:43604
- Description: SAPS has an organisational form of ethics that guides the police officials’ behaviour which is SAPS code of conduct and all SAPS members are expected to adhere to this code of conduct. The code of conduct provides that “each of the SAPS members is bound to create a safe and secure environment for all the citizens of the Republic of South Africa” (SAPS code of conduct). Ethical leadership is becoming more relevant; ethical leadership is an idea that appears to be uncertain and includes many diverse elements. The literature proposes that ethical leadership should be perceived as a view that is enabling people to do the right thing more than preventing people from doing the wrong thing. Current SAPS leadership must be able to make sure that SAPS become the professional and respected police agency to the citizens of the Republic of South Africa. This study sought to investigate the use of ethical leadership by the senior managers within the South African Police Service in the Grahamstown cluster. The study also investigated some of the various causes of corrupt practices among senior managers which resulted in the unethical behaviour in the South African Police Service. In this study, the purposive sampling technique was used to choose the participants and the following participants were interviewed: One Colonel as a cluster commander, two full Colonels as station commanders, two Lt Colonels and two Captains from Grahamstown and Joza stations. The study made the following recommendation: Senior officials at SAPS need to go through a capacity building programme so as to assist them to deal with challenges of ethics. It is very important to increase the detection of and punishment of corrupt acts in order to deter all officers from engaging in corrupt acts. Accountability is needed by senior officials and therefore the Independent Investigation Directorate (IPID) needs to be given more constitutional powers to be able to investigate the police in South Africa in order to make disciplinary recommendations in respect of members of the SAPS resulting from investigations conducted by the directorate. The enforcement of disciplinary procedures as guided by the code of conduct should be promoted and sustained. , Thesis (MPA) -- Faculty of Management and Commerce, 2021
- Full Text:
- Date Issued: 2020-10
- Authors: Mafele, Khayakazi Innocentia
- Date: 2020-10
- Subjects: South African Police Service , Management -- Moral and ethical aspects
- Language: English
- Type: Master's theses , text
- Identifier: http://hdl.handle.net/10353/19870 , vital:43604
- Description: SAPS has an organisational form of ethics that guides the police officials’ behaviour which is SAPS code of conduct and all SAPS members are expected to adhere to this code of conduct. The code of conduct provides that “each of the SAPS members is bound to create a safe and secure environment for all the citizens of the Republic of South Africa” (SAPS code of conduct). Ethical leadership is becoming more relevant; ethical leadership is an idea that appears to be uncertain and includes many diverse elements. The literature proposes that ethical leadership should be perceived as a view that is enabling people to do the right thing more than preventing people from doing the wrong thing. Current SAPS leadership must be able to make sure that SAPS become the professional and respected police agency to the citizens of the Republic of South Africa. This study sought to investigate the use of ethical leadership by the senior managers within the South African Police Service in the Grahamstown cluster. The study also investigated some of the various causes of corrupt practices among senior managers which resulted in the unethical behaviour in the South African Police Service. In this study, the purposive sampling technique was used to choose the participants and the following participants were interviewed: One Colonel as a cluster commander, two full Colonels as station commanders, two Lt Colonels and two Captains from Grahamstown and Joza stations. The study made the following recommendation: Senior officials at SAPS need to go through a capacity building programme so as to assist them to deal with challenges of ethics. It is very important to increase the detection of and punishment of corrupt acts in order to deter all officers from engaging in corrupt acts. Accountability is needed by senior officials and therefore the Independent Investigation Directorate (IPID) needs to be given more constitutional powers to be able to investigate the police in South Africa in order to make disciplinary recommendations in respect of members of the SAPS resulting from investigations conducted by the directorate. The enforcement of disciplinary procedures as guided by the code of conduct should be promoted and sustained. , Thesis (MPA) -- Faculty of Management and Commerce, 2021
- Full Text:
- Date Issued: 2020-10
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