[pt] O Código de Ética Corporativa, seu modelo e orientação ética, forma de implementação e instrumentos utilizados para suportá-lo, inseridos no programa de gestão ética, influenciam no comportamento ético dos stakeholders internos e, conseqüentemente, na Tomada de Decisão Ética nas atividades diárias da organização. Este estudo avalia se os valores expressos no documento de ética de fato orientam a ação prática, gerando decisões éticas na relação com o consumidor final. A análise dá-se pelo cruzamento de três perspectivas: do gestor de ética sobre o expresso no código e os instrumentos de suporte; a percepção do Código de Ética pela área jurídica, responsável por intermediar o conflito com o consumidor; e a realidade prática extraída dos processos públicos abertos pelos consumidores nos órgãos de defensoria. A análise foi realizada em quatro grandes organizações, de origens e características distintas, todas pertencentes ao Setor de Planos Privados de Assistência à Saúde, o qual historicamente concentra grande número de reclamações dos consumidores, uma vez que está concebido sobre uma base de conflitos de interesses. O estudo revela que as organizações que adotam instrumentos de gestão ética, inseridos em um programa consistente, obtêm suporte ao código de ética e legitimam a incorporação dos valores entre os membros da organização, resultando positivamente na tomada de decisão ética. Aquelas organizações que não adotam instrumentos de gestão ética para suportar o código de ética de modo consistente, não conseguem legitimar a conduta ética e incorporá-la no comportamento dos funcionários, resultando na tomada de decisão não ética. / [en] The Corporate Code of Ethics, its format and ethical orientation, implementation framework and supporting tools included in the ethics management program, have a strong influence in the internal stakeholder ethical behavior, and, consequently, it reflects on the Ethical Decision Making Process in organizational daily activities. This study evaluates whether the values expressed in the ethics document, in fact, conduct the real practice in generating ethical decisions in the relationship organization- consumers. The analysis is done crossing three perspectives: from the ethics manager, the code content, values and supporting tools; from the lawyer advisory, the perception about the code of ethics, as it is the area in charge of mediating the conflicts with consumers; and the practiced reality extracted from the public prosecuting processes opened by consumers. This analysis was carried out in four large companies, with different histories and characteristics, but all pertaining to the same sector. The Sector of Private Health Care System concentrates a large number of consumers complaints, once the sector is built on a conflict of interest basis. This study reveals that the organizations, which adopt ethics supporting tools included in a consistent program, obtain support to the code of ethics and are able to legitimate the values among the organizational members. It results positively on the ethical decision making process. Those organizations that do not adopt supporting tools in a consistent way are not able to legitimate the ethical conduct and do not incorporate it to the employees behavior, generating non-ethical decision- making.

The world has been facing unprecedented waves of financial crisis due to a number of challenging ethical issues and cultures within organisations, and ethical leadership and decision making amongst other things. Research has been undertaken to study the relationship between ethics and leadership. However, the assessment of interrelationships between specific ethical context dependent and independent variables are yet to be undertaken within a multi-cultural multi-industry context. Independent variables are conceptualised as organisational culture, ethical organisational climate; mediating variables are conceptualised as ethical leadership and decision making, and internal and external workplace pressures. Dependent variables are conceptualised as organisational citizenship behaviour, employee ethical behaviour and conduct, and perceived employee performance. This study examines these dynamics within a conceptual research model using a macro-meso-micro framework and establishes the interrelationships as well as mediating effects on organisational citizenship behaviour, employee ethical behaviour and conduct, and perceived employee performance. Out of an initial sample of 526, a total of 523 participants of varying backgrounds working in ‘large’ organisations across diverse industries in Mauritius (with a population of 2,534 ‘large’ establishments) were subject to empirical study. A quantitative study was performed which employed correlation, multiple regression, exploratory and confirmatory factor analysis, path analysis and model fit assessments. The outcomes of the study show that organisational culture and ethical organisational climate (as macro independent variables) jointly influence the dependent variables both directly and indirectly to varying degrees. It was also found that ethical leadership and decision making, and internal and external workplace pressures (as meso variables) have statistically significant mediating effects on the dependent variables of organisation citizenship behaviour and perceived employee performance. The model proved to have a good fit and can be adopted as a guiding model for the business and research communities. The study also helps to better understand the prevailing state of ethical climate, practices, and workplace pressures affecting employees’ ethical stance as well as the key ethics related actions that are critical for implementation as evidenced empirically in Mauritius. / Graduate School of Business Leadership / D.B.L.

PhD (Human Resource Management) / Department of Human Resource Management and Labour Relations / Globally, the economic, political and social environment is constantly changing, and this has posed various challenges for organisations in the world of work. South African universities have also not been spared from these changes as they are expected to meet international standards whilst operating in an environment where there are many changes in their work environment with regard to technology, language policy, decolonisation of the curriculum and globalisation. The dynamics in these aspects shape the organisational climate and psychological contracts of all institutions. Any changes in the organisational climate and psychological contracts may influence employee outcomes of organisational citizenship behaviour and intention to leave among employees. Therefore, this study responds to calls from previous studies on organisational climate and psychological contract research to investigate the role of moderators in their association with employee outcomes. There is an urgent demand for organisational leaders to practice ethical leadership and become trustworthy in order to inspire employees to exhibit organisational citizenship behaviour and reduce any intentions of leaving the organisation. The aim of this study was to examine the relationships between organisational climate, psychological contract breach and employee outcomes among university employees. It also further investigated the moderating roles of ethical leadership and trust on those relationships. Six objectives were developed based on the aims of the study. To answer the objectives of this study, the research followed cross-sectional design and a quantitative approach was adopted. A total of 202 employees were selected through stratified random sampling to participate in the study and a self- administered questionnaire was used to collect the data. The sample was made up of both academic and administration staff working in the universities. Item analysis was conducted to check the reliability of the scales and all the scales obtained acceptable Cronbach alphas. To explore the factor structure of the scales, exploratory factor analysis was conducted, and poor items were removed until a xv clear and desirable factor solution was obtained. Confirmatory factor analysis was conducted to validate the data and all the goodness of fit indexes achieved the required level. In addition, the composite reliability and average variance extracted for all scales met the required level. Moderated multiple regression analysis was conducted to measure the moderator roles of ethical leadership and trust in the organisational climate, psychological contract breach and employee outcomes relationships. The results showed that ethical leadership moderated the relationship between organisational climate and organisational citizenship behaviour (Δ R² = .078, F(3,148) = 8.994. p <.001, β = .285, p < .001); and also the relationship between psychological contract breach and organisational citizenship behaviour (Δ R² = .056, F(3,148) = 7.373, β = -.247, p < .005). However, non-significant results were found when testing the moderating role of ethical leadership in the relationship between organisational climate and intention to leave (Δ R² =.000, F(3,148) = 6.275, β =.000, p >.005); and also in the relationship between psychological contract breach and intention to leave (Δ R² = 0.03, F(3.148) = 12.878, β =.055, p > .05). In addition, the results also revealed that trust moderated the relationship between organisational climate and organisational citizenship behaviour (Δ R² =.030, F(3, 148) = 6.521, β =.175, p < .01); and also the relationship between psychological contract breach and organisational citizenship behaviour (Δ R² =.049, F(3.148) = 7.719, β = -.222, p < .001). However, non-significant results were also found in testing trust as moderator in the relationship between organisational climate and intention to leave (Δ R² =.001, F(3,148) = 10.373, β = -.022, p > .01); and also in the relationship between psychological contract breach and intention to leave (Δ R² = 014, F(3, 148) = 17.207, β =.120, , p > .05). The results provides sufficient evidence that organisational climate, psychological contract breach, ethical leadership, and trust can shape employee behavioural outcomes either positively or negatively. This study, therefore recommends that organisations should develop a strong and positive organisational climate in order to improve organisational citizenship xvi behaviour and reduce employees` intentions to leave the organisation. This is achievable with policies that speak to effective communication structure, job recognition, and career development paths. In addition, human resources managers are urged to prevent cases of psychological contract breach through providing employees with realistic overviews of the task to be performed and policy that can aid employees to air their grievances. The study further recommends the establishment of ethical corporate culture within the organisations through which only employees who meet the ethical standards of the organisation are promoted into leadership positions in order to improve the practice of organisational citizenship behaviour and in turn reduce employees` intention to leave the organisation. / NRF

The ill-effects of corruption on the society, polity and economy of a country are far reaching. They have a corrosive effect on the rule of law, on governance and on the welfare of the society. The Constitution of the Republic of South Africa of 1996, which is the supreme law of the country, places as an expectation and obligation on the government accountability of state, and a government free of corruption and the malignancy of economic nepotism. South Africa’s anti-corruption framework is designed as a control-based approach that is multi-faceted and executed through legislation, supporting regulations, audit trails, anti-corruption structures, law enforcement, and public vigilance and reporting structures, amongst others. Be that as it may, South Africa is battling the scourge of corruption and other self-serving behaviours, often amongst the upper echelons of governing power, as demonstrated by the State capture. Some of the acts of corruption stems from the very same institutions that are meant to be the upper guardians of law and order. Numerous corrupt practices occur almost daily, including but not limited to fraud, bribery, extortion, nepotism, conflict of interest, cronyism, favouritism, theft, fronting, embezzlement, influence-peddling, insider trading/abuse of privileged information, bid-rigging and kickbacks and money laundering. The list is not exhaustive. Based on the findings of this study, numerous recommendations and /or suggestions are made. The value of the study lies in the contribution it makes in South Africa’s fight against corruption to become comparable to countries whose corruption perception index is all time favourable, such as Botswana, Seychelles, Hong Kong and Singapore. / Criminology and Security Science / D. Litt. et Phil. (Criminal Justice)

The purpose of this study was to discover which southern universities have graduate preparatory programs in community college leadership and how, if at all, ethics is addressed in their curricula and in instruction. Surveys were mailed to 38 southern universities located in the Southern Regional Education Board member states. Of the 21 responses received, there were 16 usable responses from universities in these states. Through an examination of databases of Council for the Study of Community Colleges Graduate Studies and the American Association of Community Colleges Leadership Programs for Community College Professionals databases, 38 senior universities were found to have community college leadership programs. State programs were further confirmed through the survey to personnel listed on program websites for the universities. 15 of 16 southern universities responding to the survey item were found to have community college leadership preparatory programs that provide ethics instruction. Although the results of this survey indicate that the majority of the respondents include ethics in their curricula and in instruction, the manner in which they integrate it is varied and shows a lack of consensus among southern universities. Of the institutions that responded, the majority of respondents indicated that ethics instruction is integrated into specific discipline- or department-based courses. Offering ethics in an elective or general core course requirement was noted as a less common approach, but a viable alternative to the specific discipline- or department-based course method. Additionally, several respondents revealed that ethics instruction is institution-wide. This finding, in particular, is hopeful because it suggests that colleges are going beyond the confines of courses and degree programs and making ethics instruction a university priority. A review of the graduate preparatory programs in community college leadership courses, syllabi, and course descriptions revealed that a number of universities often incorporated instruction in ethics-based courses such as Ethical Decision Making or Ethics in the Workplace and Education. Conversely, the majority of the universities in this study addressed ethics through community college leadership core courses to include, but not limited to, The Community College, The History and Philosophy of the Community College, and Legal Aspects of Higher Education.

Business today is conducted within societies facing complex global challenges and unprecedented demands for effective, ethical, and excellent business leadership that proactively manages its societal impacts. Integrating economic success with service of the common good requires a sound, shared understanding of “positive” executive business leadership to guide executive selection, education and development, and practice. This thesis formulates and theoretically grounds a general theory of positive executive business leadership. Integrative Executive Leadership (“IEL”) addresses the individual, pairs/groups/teams, organizational, and societal levels of business. Within these contexts, IEL exercises positive integrative agency through multi-stakeholder professional stewardship, integrated performance management, and living codes of ethics. This requires the practice of five mutually-reinforcing positive behavioural repertoires: contemplative self-leadership, functional-relational facilitative leadership, full range managerial-leadership, visionary strategic leadership, and transforming-developmental leadership. These are reinforced by five positive philosophies or styles of leadership: authentic, moral, spiritual, servant, and wise leadership. Consequently, IEL is predicated upon essential competencies, attainments, and positive dispositions. Especially, IEL requires the cultivation of positive psychological states, traits, and virtues, eudaimonic character, postautonomous levels of ego development, psychological complexity, integrative consciousness and flow. In addition to promoting intrinsic morality, these farther reaches of human nature contribute to effective and excellent leadership performance. Integrative Executive Leaders do well by doing good. IEL was developed through multiparadigm theory-building, adopting a pragmatic epistemology, and employing a transdisciplinary, positive scholarship approach to integrate the findings from a broad range of qualitative and quantitative research from the humanities and the social sciences. IEL theory articulates important theoretical relationships derived from: leading insights from management and organization theory; salient research findings from the social sciences and the humanities; insights from positive psychology, positive organizational behaviour, positive organizational scholarship, constructive developmental psychology, transpersonal psychology, and integrated empirical ethics; interpretive analyses of the biographies of great world leaders; and, a rich case study of an extraordinary executive business leader. Accordingly, IEL is advanced as an emergent theory with both theoretical grounding and empirical reference. The path forward requires further transdisciplinary, multiparadigm, multi-method research to further develop and refine IEL and establish it as a grounded theory of positive executive business leadership.

Business today is conducted within societies facing complex global challenges and unprecedented demands for effective, ethical, and excellent business leadership that proactively manages its societal impacts. Integrating economic success with service of the common good requires a sound, shared understanding of “positive” executive business leadership to guide executive selection, education and development, and practice. This thesis formulates and theoretically grounds a general theory of positive executive business leadership. Integrative Executive Leadership (“IEL”) addresses the individual, pairs/groups/teams, organizational, and societal levels of business. Within these contexts, IEL exercises positive integrative agency through multi-stakeholder professional stewardship, integrated performance management, and living codes of ethics. This requires the practice of five mutually-reinforcing positive behavioural repertoires: contemplative self-leadership, functional-relational facilitative leadership, full range managerial-leadership, visionary strategic leadership, and transforming-developmental leadership. These are reinforced by five positive philosophies or styles of leadership: authentic, moral, spiritual, servant, and wise leadership. Consequently, IEL is predicated upon essential competencies, attainments, and positive dispositions. Especially, IEL requires the cultivation of positive psychological states, traits, and virtues, eudaimonic character, postautonomous levels of ego development, psychological complexity, integrative consciousness and flow. In addition to promoting intrinsic morality, these farther reaches of human nature contribute to effective and excellent leadership performance. Integrative Executive Leaders do well by doing good. IEL was developed through multiparadigm theory-building, adopting a pragmatic epistemology, and employing a transdisciplinary, positive scholarship approach to integrate the findings from a broad range of qualitative and quantitative research from the humanities and the social sciences. IEL theory articulates important theoretical relationships derived from: leading insights from management and organization theory; salient research findings from the social sciences and the humanities; insights from positive psychology, positive organizational behaviour, positive organizational scholarship, constructive developmental psychology, transpersonal psychology, and integrated empirical ethics; interpretive analyses of the biographies of great world leaders; and, a rich case study of an extraordinary executive business leader. Accordingly, IEL is advanced as an emergent theory with both theoretical grounding and empirical reference. The path forward requires further transdisciplinary, multiparadigm, multi-method research to further develop and refine IEL and establish it as a grounded theory of positive executive business leadership.

Abstract in English, Afrikaans and Sepedi / The auditing profession is facing criticism for audit firms being associated with clients with a poor ‘tone at the top’ despite auditors being required to assess a company’s ‘tone at the top’, both prior to and during an audit. A problem arises if, should auditors perform an inappropriate ‘tone at the top’ assessment, they may be associated with an unethical company. Moreover, such an inappropriate assessment may result in an incorrect risk of material misstatement assessment and, consequently, an inappropriate audit opinion on the financial statements of the company. A qualitative research approach and a multiple case study design were used to understand how auditors assess a company’s ‘tone at the top’. An audit partner from six JSE-accredited audit firms and senior inspectors from the IRBA were interviewed. It was found that the participating auditors assess a company’s ethical leadership, ethical culture, the governance role of the audit committee and compliance with laws and regulations when assessing a company’s ‘tone at the top’ while adhering to quality control principles. Despite the participants acknowledging both that ‘tone at the top’ assessments are conducted during the pre-engagement and planning of an audit and that the audit engagement partner is responsible for these assessments, there was a lack of evidence in the audit files supporting these assessments. The study findings may enable audit firms to include guidance in their audit methodologies on ‘tone at the top’ assessments and in documenting such assessments and may also assist the IRBA in providing guidance and training to auditors on ‘tone at the top’ assessments. / Die ouditprofessie staar kritiek in die oë as gevolg van die feit dat ouditfirmas geassosieer word met kliënte met 'n swak “karakter aan die hoof”, ten spyte daarvan dat van ouditeurs vereis word om 'n maatskappy se “karakter aan die hoof” voor en tydens 'n oudit te assesseer. Die probleem is dat indien ouditeurs 'n onvanpaste assessering van die “karakter aan die hoof” uitvoer, hulle met 'n onetiese maatskappy geassosieer kan word. Boonop kan so 'n onvanpaste assessering aanleiding gee tot 'n verkeerde assessering van die risiko van wesenlike wanvoorstelling en, gevolglik, 'n onvanpaste ouditmening oor die finansiële state van die maatskappy. 'n Kwalitatiewe navorsingsbenadering en 'n veelvoudige gevallestudie-ontwerp is gebruik om te verstaan hoe ouditeurs 'n maatskappy se “karakter aan die hoof” assesseer. Onderhoude is met ouditvennote van ses ouditfirmas wat deur die JSE geakkrediteer word en senior inspekteurs van die IRBA gevoer. Daar is bevind dat die deelnemende ouditeurs 'n maatskappy se etiese leierskap, etiese kultuur, die beheerrol van die ouditkomitee en voldoening aan wette en regulasies assesseer wanneer 'n maatskappy se “karakter aan die hoof” geassesseer word terwyl aan gehaltebeheerbeginsels voldoen word. Ten spyte daarvan dat die deelnemers erken dat assesserings van “karakter aan die hoof” uitgevoer word tydens die vooraanstelling en beplanning van ’n oudit en dat die ouditaanstellingsvennoot verantwoordelik is vir hierdie assesserings, is daar 'n gebrek aan bewyse in die ouditlêers wat hierdie assesserings steun. Die studie se bevindings kan ouditfirmas in staat stel om leiding in hulle ouditmetodologieë in te sluit vir assesserings van “karakter aan die hoof” en om sodanige assesserings te dokumenteer, en dit kan die IRBA ook help om leiding en opleiding aan ouditeurs te gee vir sulke assesserings. / Profešene ya go hlakiša e lebane le tshekatsheko ka lebaka la difeme tša tlhakišo tšeo di amanywago le badirelwa ba ‘boikgafo le boetapele bja taolo’ bja go fokola, le ge bahlakiši ba nyakega go lekola ‘boikgafo le boetapele bja taolo’ bja khamphani, bobedi pele ga le nakong ya tlhakišo. Bothata bo tšwelela ge, go ka direga gore bahlakiši ba dire tekolo ya ‘boikgafo le boetapele bja taolo’ yeo e sego ya maleba, ba ka amanywa le khamphani ya go se be le maitshwaro. Gape, tekolo yeo e sego ya maleba, e ka tšweletša kotsi ya tekolo ya setatamente se se fošagetšego sa materiale gomme, ka gona, kgopolo ya tlhakišo yeo e sego ya maleba mo setatamenteng sa ditšhelete sa khamphani. Mokgwa wa dinyakišišo tša temogo le moakanyetšo wa tshepetšo ya dinyakišišo di šomišitšwe go kwešiša ka moo bahlakiši ba lekolago ‘boikgafo le boetapele bja taolo’ bja khamphani. Badirišani ba tlhakišo go tšwa femeng ya bahlakiši yeo e dumeletšwego ya JSE le bahlahlobibagolo go tšwa IRBA ba boledišitšwe. Go utollotšwe gore bahlakiši bao ba kgathago tema ba lekotše boetapele bja maitshwaro bja khamphani, setšo sa maitshwaro, mošomo wa taolo wa komiti ya tlhakišo le go obamela melao le melawana ge go lekolwa ‘boikgafo le boetapele bja taolo’ wa khamphani mola go latelwa mekgwa ya taolo ya boleng. Le ge bakgathatema ba amogela bobedi gore ditekolo tša ‘boikgafo le boetapele bja taolo’ di dirwa nakong ya peakanyo ya pele le thulaganyo ya difaele tša tlhakišo tšeo di thekgago ditekolo tše, ga se gwa ba le bohlatse ka mo difaeleng tša tlhakišo tšeo di thekgago ditekolo tše. Dikutollo tša dinyakišišo di ka thuša difeme tša tlhakišo go akaretša tlhahlo mo mekgweng ya bona ya tlhakišo mo go ditekolo tša ‘boikgafo le boetapele bja taolo’ le go ngwala ditekolo tšeo, gape di ka thuša gape IRBA ka go fa tlhahli le tlhahlo go bahlakiši mo ditekolong tšeo. / Business Management / M. Phil. (Accounting Sciences)