Fraudulent behaviour by management has become a global problem that cuts across cultural and ideological divides. Therefore, given the high incidence and cost of fraud internationally and locally, as well as the fact that stakeholders, including shareholders, governments and non-governmental organisations, are increasing the pressure on organisations to manage unethical behaviour more effectively, it is astonishing that fraud per se has not attracted more research efforts. Enron, WorldCom and Arthur Andersen, among others, have underscored the fact that the current modes which are governing companies are not sufficient to protect investors and public interests, because it is easy for otherwise honest people to be swept along in a climate of corruption. The aim of this study was to propose a model to predict potential risk of management fraud based on the organisational climate of the organisation. An interpretative framework was used to develop a conceptual model. Analytical induction and Lawshe’s content validity ratio were applied to validate the conceptualised model. The conceptual model assumes that there are certain organisational climate factors (determinants and dimensions) within an organisation which could indicate the direction of climate within the organisation. The determinants are leadership style, managerial values, trustworthiness, and organisational values. The following dimensions were identified: level of individual autonomy, reward system of organisation, degree of open communication between employees and management, perceived individual pressure, and fairness and innovation. The conceptual model further assumes that, although employees’ acceptance and/or tolerance of unethical behaviour might be high, not all managers will engage in fraud, as the various aspects of the fraud diamond also impose a form of constraint on the organisation. The level of individual constraint as imposed by the fraud diamond is moderated by an individual’s gender, tenure, education and age, which form part of an individual’s capability and comprise the acquired traits of an individual. Apart from these biographical traits, the model includes personal traits that will also have an impact on an individual’s capability. The limitations, practical implications and recommendations for future research are also discussed. This study, not only augments fraud literature, but also contributes to industrial/organisational psychology by studying individual deviance from an organisational perspective. / Psychology / D. Phil. (Consulting psychology)

This thesis examines the current state of nonprofit museum accountability in the United Kingdom and United States, assessing methods of achieving fiscal and ethical accountability, as well as the factors that have influenced museum codes and policies to that end. The recent development of museum accountability is couched in corporate culture, government influence, and public expectations, making it an interdisciplinary concern. Yet museum professionalisation, including codes of ethics, conflict of interest management, and agreed-upon standards, has received little attention from researchers. This study engages in empirical research to assess museums’ responses to recent regulations, their execution of governance accountability, and the application of internal controls and fiscal transparency measures. These subjects appraise ethical governance and board member duties, in addition to audit practices and best practice policies. Research reveals inadequacies in the museum accountability systems in both Britain and America. As case studies serve to demonstrate, opportunities remain for financial and ethical misconduct, which can damage the public trust in museums. This thesis is the first broad empirical study to explain museum accountability in Britain or America, collating data across the entire museum sector, creating an industry-wide national framework from the quantitative and qualitative findings. No research has reported on the implementation of best practice measures according to the private, public and third sectors, stakeholders, and by the museum industry itself. Ultimately, this thesis provides unique evidence previously lacking in both the UK and US museum sectors, making it possible to posit and assess specific museums against an accurate national accountability framework.

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)

This study deals with corporate social responsibility (CSR) and focuses on managerial perceptions of CSR at McDonald’s South Africa (SA) and how social responsibility is translated into social practices. The key objectives of the research are: to analyse McDonald’s both internationally and locally in South Africa to establish whether CSR policies exist, then to investigate how these policies are perceived and integrated by outlet managers. Lastly to investigate what kind of social responsibility (SR) involvement, if at all, occurs at outlet level. The research site covers three regions in South Africa, which are the Eastern Cape, Western Cape and Gauteng. The total research sample is 38. 33 interviewees were outlet managers, who were purposively selected, and 5 additional interviews took place with: 2 McDonald’s SA Head Office representatives, 2 interviews with beneficiaries of McDonald’s SR involvement and 1 with the trade union SACCAWU. The research was carried out through questionnaires and semi-structured interviews. The design of this research is based on an interpretive social science approach. The aim of the research was to investigate outlet managers’ perceptions of CSR and social practices present at McDonald’s SA outlets. The key findings of the research indicate that: CSR policies at McDonald’s SA head office are not communicated sufficiently to outlet managers, SR involvement is evident, especially for initiatives focusing on children’s welfare, but far too little occurs at the outlet level. There are also too few checks on social involvement by head office and no formal reporting system is available to the outlets except through an internal magazine, called the Big Mag. There is no official CSR report at McDonald’s SA. The fact that no report exists makes this study more relevant since this research investigates matters pertaining to CSR and social practices. The overall significance of the study is that it brings to the forefront the importance of internal company and external broader regulation which is part of the greater debate of CSR. This is because the analysis of managerial perceptions and implementation of CSR shows some unwarranted discrepancies between policies and practices, locally, nationally and internationally even within the same organisation.