<p>The aim of this research was to examine whether a significant relationship exists between ethical decision-making had an impact on HR employees within a retail organisation. The questionnaire for the South African Board for People Practices, and the Ethical Position Questionnaire was administered to a sample of 150 employees in a large retail organisation within the Western Cape &ndash / South Africa. The researcher used a non-probability sampling technique specifically, a convenience sampling approach. The results of this study indicate that there is a statistically significant correlation between moral awareness and decision-making amongst HR employees. However with regards to gender there seems to be no statistical significant relationship amongst HR employees and ethical decision-making. Similarly results also indicated that there was no significant relationship between ethical ideology and ethical decision-making. Notwithstanding the limited generalisability of this study, implications for research and practice are suggested and recommendations are made to facilitate improved functioning.</p>

<p>The aim of this research was to examine whether a significant relationship exists between ethical decision-making had an impact on HR employees within a retail organisation. The questionnaire for the South African Board for People Practices, and the Ethical Position Questionnaire was administered to a sample of 150 employees in a large retail organisation within the Western Cape &ndash / South Africa. The researcher used a non-probability sampling technique specifically, a convenience sampling approach. The results of this study indicate that there is a statistically significant correlation between moral awareness and decision-making amongst HR employees. However with regards to gender there seems to be no statistical significant relationship amongst HR employees and ethical decision-making. Similarly results also indicated that there was no significant relationship between ethical ideology and ethical decision-making. Notwithstanding the limited generalisability of this study, implications for research and practice are suggested and recommendations are made to facilitate improved functioning.</p>

Magister Psychologiae - MPsych / The aim of this research was to examine whether a significant relationship exists between ethical decision-making had an impact on HR employees within a retail organisation. The questionnaire for the South African Board for People Practices, and the Ethical Position Questionnaire was administered to a sample of 150 employees in a large retail organisation within the Western Cape - South Africa. The researcher used a non-probability sampling technique specifically, a convenience sampling approach. The results of this study indicate that there is a statistically significant correlation between moral awareness and decision-making amongst HR employees. However with regards to gender there seems to be no statistical significant relationship amongst HR employees and ethical decision-making. Similarly results also indicated that there was no significant relationship between ethical ideology and ethical decision-making. Notwithstanding the limited generalisability of this study, implications for research and practice are suggested and recommendations are made to facilitate improved functioning. / South Africa

Syfte: Tidigare studier har visat att objektiviteten hos revisorer tenderar att brista i större utsträckning i små revisionsfirmor än i större revisionsfirmor. Det finns samtidigt forskning som fastställer att den etiska kulturen i en organisation har en stor inverkan på de enskilda individernas etiska handlande. Studier visar även att organisationskulturen kan skilja sig mellan stora och små organisationer. Vi har utifrån tidigare forskning valt att undersöka om den etiska affärskulturen skiljer sig åt i små och stora revisionsfirmor och om en starkare etisk affärskultur är relaterad till en starkare objektivitet hos revisorer. Metod: Vi har valt att använda oss av en kvantitativ enkätundersökning i vår studie, eftersom vi önskat identifiera ett samband mellan revisionsfirmors storlek och dess etiska affärskultur och om den i sin tur har en påverkan på revisorers objektivitet. Studien har genomförts med hjälp av Ardichvili, Jondle och Mitchells (2013) enkät för att mäta den etiska affärskulturen samt ett etablerat test för att mäta objektiviteten hos revisorer som bland andra Bamber och Iyer (2007) har använt sig av. Enkäten har skickats ut till godkända och auktoriserade revisorer i Sverige. Insamlad data har analyserats och redovisas med hjälp av statistiska metoder. Resultat: Studien visar på en något starkare etisk affärskultur i de revisionsfirmor som inte är en av de fyra största i Sverige. Resultatet kan dock inte generaliseras till den större populationen på grund av en låg svarsfrekvens. Inget signifikant samband hittades mellan graden av den etiska affärskulturen och revisorernas objektivitet. Förslag till fortsatt forskning: En kvalitativ studie med djupgående intervjuer eller observationer skulle kunna ge en mer nyanserad bild av skillnaderna i den etiska affärskulturen hos revisionsfirmorna. Uppsatsens bidrag: Studier av den etiska affärskulturen i stora och små revisionsfirmor och dess påverkan på revisorers objektivitet har oss veterligen inte behandlats tidigare. En validering av den etiska affärskulturen i små och stora revisionsfirmor kan ge uppmärksamhet till svagheter i kulturen och därmed indikatorer på vad som kan förbättras ur ett etiskt perspektiv. / Aim: Previous studies have shown that the objectivity of the auditors tend to be weaker in small audit firms than in larger audit firms. Research indicates that the ethical culture of an organization has a large impact on individuals' ethical conduct. Studies also show that organizational culture may differ to some extent between large and small organizations. Based on the previous research we have chosen to examine if the ethical business culture differ in large and small audit firms and if a stronger ethical business culture is related to a higher objectivity of the auditors. Method: We have chosen to use a quantitative questionnaire survey method in the study. We wanted to investigate if there is a correlation between the size of audit firms and their ethical business culture and the degree of objectivity of the auditors. The study was conducted using Ardichvili, Jondle and Mitchell’s (2013) questionnaire to measure the ethical business culture and an established test earlier used by Bamber and Iyer (2007) to measure the objectivity of the auditors’. The questionnaire was sent to approved and certified public auditors in Sweden. The collected data were analyzed and reported using statistical methods. Result: The study shows a slightly stronger ethical business culture in the non Big 4-firms than the Big 4-firms in Sweden. The result can not be generalized to the larger population due to a low response rate. No significant associations were found between the degree of ethical business culture and auditor objectivity. Suggestions for future research: A qualitative study using interviews or observations could provide a more nuanced picture of the differences in business culture of auditing firms. Contribution of the thesis: Studies of ethical business culture in large and small audit firms and it’s impact on auditors’ objectivity has to our knowledge not been researched before. A validation of the ethical business culture in small and large audit firms can give attention to weaknesses in culture and thus indicators of what can be improved from an ethical perspective.

Die inhoud van die studie verklank 'n paging om vanuit 'n meta­ bleties-andragogiese perspektief 'n greep op die onloenbare werk­ likheid van 'n voortdurend veranderende arbeids- en bestuursmi­ lieu te verkry, deur tot die radix van die problematiek rakende die arbeids- en bestuursetiese-ageinsgebeure deur te dring. Die bevindinge waartoe gekom is, dui pertinent daarop dat ar­ beids- en bestuursetiese-begeleiding as gevolg van verskeie de­ struktiewe invloede vanuit die tegnokratiese bestel teenswoordig nie meer so vanselfsprekend en toereikend geskied nie. Inteen­ deel, die eietydse bestuurder se begeleidingsopgawe word al moei­liker en al hoe meer gekompliseerd en in baie gevalle selfs on­moontlik. Hierdie toedrag van sake gee dan oak daartoe aanleiding dat die hedendaagse bestuurder in sy handel en wandel nie meer altyd be­ treffende "etiese kwessies" 'n onderskeid kan tref tussen wat "reg" en wat "verkeerd" is nie. Sodanige gebeure hou verreikende gevolge in vir die begeleideling (ondergeskikte) se toereikende arbeids- en bestuursetiese-volwassewording, aangesien die bestuurder ten spyte van sy begeleideling se ageinsnood aan etiese-begeleiding, nie daartoe instaat is om 'n nastrewenswaar­ digevoorbeeld van arbeids- en bestuursetiese-volwassenheid te kan stel nie. Arbeids- en bestuursetiese-volwassenheid kan derhalwe slegs be reik word aan die hand van die praktykwording van die normbeeld van arbeids- en bestuursetiese-volwassenheid. In organisasieverband geskied sodanige praktykwording deur die vestiging en insti­tusionalisering van 'n etiese kultuur met 'n etiese gedragskode wat as meet- en rigsnoer dien ten opsigte van etiese en morele kwessies. Deur middel van hierdie etiese gedragskode kan die kriteria vir 'n normbeeld van arbeids- en bestuursetiese-volwassenheid dan as norme binne die etiese kultuur van 'n bepaalde organisasie gevestig word. / The contents of this study represents an attempt to obtain a metabletic-andragogical perspective-grasp on the indisputable reality of an ever-changing labour- and management-milieu by penetrating to the radix of the problematic nature, regarding the labour- and managerial-ethical-agein occurrence. The resultant findings that were arrived at pertinently indicate that labour- and managerial-ethical-guidance is obviously at present not being sufficiently achieved as a result of various de­structive influences from within the technocratic dispensation. On the contrary, the present-day manager's guidance-role has become so much more difficult and complicated and in many cases even impossible. This state of affairs also gives rise to the fact that the modern-day manager cannot always distinguish the difference between what is "right" and "wrong" regarding "ethical issues" in his daily life. Such an occurrence has particularly far-reaching implications for the protege's (subordinate's) adequate labour­ and managerial-ethical-adulthood, since the manager, in spite of his protege's agein-need for ethical-guidance, is incapable of setting an example of labour- and managerial-ethical-adulthood worthy of emulation. Labour- and managerial-ethical-adulthood could therefore only be attained by putting into practice the norm-image of labour- and managerial-ethical-adulthood. In organisational-context such implementation occurs through the establishment and institutionalisation of an ethical-culture with an ethical code of conduct as criteria for evaluating ethical and moral issues. These cri­teria for a norm-image of labour- and managerial-ethical-adult hood could be established as norms within the ethical climate of a particular organisation by means of such an ethical code of conduct / Philosophy, Practical & Systematic Theology / D.Ed. (Philosophy of Education)

Die inhoud van die studie verklank 'n paging om vanuit 'n meta­ bleties-andragogiese perspektief 'n greep op die onloenbare werk­ likheid van 'n voortdurend veranderende arbeids- en bestuursmi­ lieu te verkry, deur tot die radix van die problematiek rakende die arbeids- en bestuursetiese-ageinsgebeure deur te dring. Die bevindinge waartoe gekom is, dui pertinent daarop dat ar­ beids- en bestuursetiese-begeleiding as gevolg van verskeie de­ struktiewe invloede vanuit die tegnokratiese bestel teenswoordig nie meer so vanselfsprekend en toereikend geskied nie. Inteen­ deel, die eietydse bestuurder se begeleidingsopgawe word al moei­liker en al hoe meer gekompliseerd en in baie gevalle selfs on­moontlik. Hierdie toedrag van sake gee dan oak daartoe aanleiding dat die hedendaagse bestuurder in sy handel en wandel nie meer altyd be­ treffende "etiese kwessies" 'n onderskeid kan tref tussen wat "reg" en wat "verkeerd" is nie. Sodanige gebeure hou verreikende gevolge in vir die begeleideling (ondergeskikte) se toereikende arbeids- en bestuursetiese-volwassewording, aangesien die bestuurder ten spyte van sy begeleideling se ageinsnood aan etiese-begeleiding, nie daartoe instaat is om 'n nastrewenswaar­ digevoorbeeld van arbeids- en bestuursetiese-volwassenheid te kan stel nie. Arbeids- en bestuursetiese-volwassenheid kan derhalwe slegs be reik word aan die hand van die praktykwording van die normbeeld van arbeids- en bestuursetiese-volwassenheid. In organisasieverband geskied sodanige praktykwording deur die vestiging en insti­tusionalisering van 'n etiese kultuur met 'n etiese gedragskode wat as meet- en rigsnoer dien ten opsigte van etiese en morele kwessies. Deur middel van hierdie etiese gedragskode kan die kriteria vir 'n normbeeld van arbeids- en bestuursetiese-volwassenheid dan as norme binne die etiese kultuur van 'n bepaalde organisasie gevestig word. / The contents of this study represents an attempt to obtain a metabletic-andragogical perspective-grasp on the indisputable reality of an ever-changing labour- and management-milieu by penetrating to the radix of the problematic nature, regarding the labour- and managerial-ethical-agein occurrence. The resultant findings that were arrived at pertinently indicate that labour- and managerial-ethical-guidance is obviously at present not being sufficiently achieved as a result of various de­structive influences from within the technocratic dispensation. On the contrary, the present-day manager's guidance-role has become so much more difficult and complicated and in many cases even impossible. This state of affairs also gives rise to the fact that the modern-day manager cannot always distinguish the difference between what is "right" and "wrong" regarding "ethical issues" in his daily life. Such an occurrence has particularly far-reaching implications for the protege's (subordinate's) adequate labour­ and managerial-ethical-adulthood, since the manager, in spite of his protege's agein-need for ethical-guidance, is incapable of setting an example of labour- and managerial-ethical-adulthood worthy of emulation. Labour- and managerial-ethical-adulthood could therefore only be attained by putting into practice the norm-image of labour- and managerial-ethical-adulthood. In organisational-context such implementation occurs through the establishment and institutionalisation of an ethical-culture with an ethical code of conduct as criteria for evaluating ethical and moral issues. These cri­teria for a norm-image of labour- and managerial-ethical-adult hood could be established as norms within the ethical climate of a particular organisation by means of such an ethical code of conduct / Philosophy, Practical and Systematic Theology / D.Ed. (Philosophy of Education)

The South African Government in 2002 accepted the Public Service Anti-Corruption Strategy (PSACS) with the objective to reduce the manifestation of malfeasance in the public service. The PSACS identified various goals and objectives to be achieved at both the systemic and departmental levels. At the departmental level, the PSACS set out to increase the institutional capacity of departmental institutions, and encourage the management of risk and of discipline in the public service. Departments are required to establish the necessary capacity to formulate fraud prevention and anti-corruption policies, receive and manage allegations of corruption, and investigate allegations of corruption and detected risks at a preliminary level. To manage ethics departments should inter alia identify early signs of a lack of discipline, improve the accountability and capacity of managers to manage discipline, and encourage managers to act against transgressions. However, various authors have been critical of the formulation of policies and the establishment of structures as a policy response to public service corruption. In their view, such an approach often leads to a reduction in the efficiency and effectiveness of public programmes, and even creates opportunities for corruption. In response to such deficiencies, some argue that a compliance-based approach to public service malfeasance should be supplemented by a value-based approach with an emphasis on the development of internal selfcontrol of individuals, the promotion of trust among employees, and the promotion of a culture of responsibility. In this context, this researcher proposes that the promotion of an ethical culture could enhance the implementation of the PSACS. In this dissertation, this researcher set out to evaluate, among others, the ethical culture of the Department of Correctional Services (DCS). It was decided that a survey would be the most appropriate data collection method. A questionnaire was administered and the data was captured, analysed and interpreted. Various statistical tests were performed and the findings suggest inter alia that the promotion of an ethical culture coincides with lower levels of observed malfeasance. Consequently, when greater clarity of operational and ethics policies is obtained, an increase occurs in both the severity and frequency of penalties for malfeasance, and officials gain greater access to resources and time to execute their responsibilities, the level of observed malfeasance is likely to be reduced. The promotion of an ethical culture could significantly enhance the implementation of the PSACS. / Public Administration / D. Litt. et Phil. (Public Administration)

The purpose of the study was to develop an ethical context and behaviour model by investigating the relationship between individuals’ ethical context and behaviour variables and their job retention and performance related-factors, which has been under-researched in the Democratic Republic of Congo’s working environment. A quantitative cross-sectional survey approach was followed in this study. The population consisted predominantly of a non–probability sample of (N=839) permanently employed employees in an organisation in this country. The results revealed significant relationships between the construct variables. Structural equation modelling indicated a good fit of the data with the canonical correlations-derived measurement model. The main findings are reported and interpreted in terms of an empirically-based ethical context and behaviour model. These findings may provide new knowledge for the design of retention and performance practices which add to the body of knowledge in relation to ethical context and behaviour, job retention and performance / Industrial and Organisational Psychology / D. Admin. (Industrial & Organisational Psychology)

The South African Government in 2002 accepted the Public Service Anti-Corruption Strategy (PSACS) with the objective to reduce the manifestation of malfeasance in the public service. The PSACS identified various goals and objectives to be achieved at both the systemic and departmental levels. At the departmental level, the PSACS set out to increase the institutional capacity of departmental institutions, and encourage the management of risk and of discipline in the public service. Departments are required to establish the necessary capacity to formulate fraud prevention and anti-corruption policies, receive and manage allegations of corruption, and investigate allegations of corruption and detected risks at a preliminary level. To manage ethics departments should inter alia identify early signs of a lack of discipline, improve the accountability and capacity of managers to manage discipline, and encourage managers to act against transgressions. However, various authors have been critical of the formulation of policies and the establishment of structures as a policy response to public service corruption. In their view, such an approach often leads to a reduction in the efficiency and effectiveness of public programmes, and even creates opportunities for corruption. In response to such deficiencies, some argue that a compliance-based approach to public service malfeasance should be supplemented by a value-based approach with an emphasis on the development of internal selfcontrol of individuals, the promotion of trust among employees, and the promotion of a culture of responsibility. In this context, this researcher proposes that the promotion of an ethical culture could enhance the implementation of the PSACS. In this dissertation, this researcher set out to evaluate, among others, the ethical culture of the Department of Correctional Services (DCS). It was decided that a survey would be the most appropriate data collection method. A questionnaire was administered and the data was captured, analysed and interpreted. Various statistical tests were performed and the findings suggest inter alia that the promotion of an ethical culture coincides with lower levels of observed malfeasance. Consequently, when greater clarity of operational and ethics policies is obtained, an increase occurs in both the severity and frequency of penalties for malfeasance, and officials gain greater access to resources and time to execute their responsibilities, the level of observed malfeasance is likely to be reduced. The promotion of an ethical culture could significantly enhance the implementation of the PSACS. / Public Administration and Management / D. Litt. et Phil. (Public Administration)

The purpose of the study was to develop an ethical context and behaviour model by investigating the relationship between individuals’ ethical context and behaviour variables and their job retention and performance related-factors, which has been under-researched in the Democratic Republic of Congo’s working environment. A quantitative cross-sectional survey approach was followed in this study. The population consisted predominantly of a non–probability sample of (N=839) permanently employed employees in an organisation in this country. The results revealed significant relationships between the construct variables. Structural equation modelling indicated a good fit of the data with the canonical correlations-derived measurement model. The main findings are reported and interpreted in terms of an empirically-based ethical context and behaviour model. These findings may provide new knowledge for the design of retention and performance practices which add to the body of knowledge in relation to ethical context and behaviour, job retention and performance / Industrial and Organisational Psychology / D. Admin. (Industrial & Organisational Psychology)