Det är mycket viktigt att en revisor är oberoende, detta för att ge en opartisk och rättvis bild av finansiella rapporter. Den kommunala revisionen har de förtroendevalda revisorerna som ska granska att verksamheten sköts på ett tillförlitligt sätt enligt god revisionssed. Dock har proceduren för utnämnandet av de förtroendevalda revisorerna kritiserats i media för att vara partiskt och jävigt. Tidigare forskning lyfter fram olika hot som kan påverka en yrkesrevisors oberoende och opartiskhet i sitt arbete. Vissa av dessa hot väljs ut och undersöks. Har de utvalda hoten även en påverkan på de förtroendevalda revisorerna i Sveriges kommuner? Hot mot oberoende undersöks i form av tre undersökningsfrågor: rådgivning, kvalitetskontroller samt längden på uppdraget. Det har utformats en modell där undersökningsfrågorna ingår, giltigheten på denna testas. Insamlandet av datamaterialet har erhållits genom en sluten enkätstudie där 660 stycken kommunfullmäktige och förtroendevalda revisorer, runt om i landet, har svarat. Svaren har bearbetats och analyserats med hjälp av SPSS och Minitab. Resultatet visade att två av de tre undersökningsfrågorna hade en inverkan på oberoendet hos de förtroendevalda revisorerna. Studiens slutsats påvisade att respondenternas inställning till oberoendet främst kan förklaras av rådgivning och uppdragstidens längd, men även av politik som blev en ny undersökningsdel, modellen blev därför korrigerad. / It is very important that an auditor is independent, in order to give an impartial and fair view of the financial statements. The municipal audit has auditors who are trusted to review the organization. This is managed in a reliable manner according to generally accepted auditing standards. However, the procedure for the nomination of the trusted auditors is criticized in the media for being biased. Previous research highlights the different threats that may affect the auditor's independence and objectivity in their work. Some of these threats are chosen and examined. Do these threats also have an influence on the trusted auditors in Swedish municipalities? Threats against independence are examined in terms of three study factors: counseling, quality controls and auditor tenure. A model has been designed in which survey questions are included. It´s validity is later tested. The collection of the data is obtained through a closed survey in which 660 city council and trusted auditors have responded. The responses were processed and analyzed with the help of SPSS and Minitab. The results demonstrated that two of the three study factors had an impact on the independence of the local municipal audit. The study's conclusion clarifies that respondents' attitude towards independence is mainly reflected over counseling and auditor tenure but also of politics, that in the end became a new study factor, and therefore changed the models appearance.

The thesis deals with an ethical behavior of professional accountants and their respective codes of ethics. The first part focuses on ethics in a broader sense, influences that could explain unethical behavior, and the core philosophies of ethics. The Importance of the Codes of Ethics is the introduction to presenting several important regulatory bodies for professional accountants - the authors of the codes of ethics. The next part of the thesis analyzes two of the most important codes - the Code of Ethics for Professional Accountants by International Federation of Accountants and the Code of Professional Conduct by American Institute of Certified Public Accountants. The goal of this thesis is their comparison, while highlighting some of the differences.

There are various factors that accounting educators should consider when involved in accounting education. These include: A continuous changing business environment; A new generation of learners studying at universities; A lack of skills among learners; Accounting educators resisting changes in accounting education; and The requirements for continuing professional education. From the literature it seems that much research has been done in the field of accounting education, but that it did not find practical application in the classroom. It is therefore necessary to think creatively in order to find practical solutions for the challenges facing both lecturers and facilitators. In the study the following elements of the teaching-learning environment were identified: Learners; The lecturer/facilitator; The milieu; The subject content (including technical content and competencies); and the Teaching methodology. Each of these elements were investigated during the research in order to identify factors from literature that could be included in an improved teaching plan. As part of the plan (methodology) a board game "Commercium™" was developed to meet the requirements of the teaching-learning environment. The board game was evaluated by first year learners at the Potchefstroom Campus of the North-West University. The evaluation proved to be very positive. The learners indicated that technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of the subject content improved as a result. What should especially be noted is their positive reaction due to the fact that the game simulated the business environment and linked theory to practice. They also enjoyed the social and group work aspects of the assignment. The learners further had a general positive attitude towards the game. The highest evaluated positive experiences were described as good, exciting and fresh. On the negative side words such as unhappy, uncomfortable and tensed were recorded. The learners were thus required to move outside their comfort zones. Learners were also required to summarise the project in one word. Two thirds of the remarks were positive, with the number one remark being the word "interesting". The largest negative comment was that the project was confusing at the start. This could, however, be addressed in future projects. In conclusion it can thus be said the Commercium™ game meets the requirements of an effective teaching-learning environment by providing an effective teaching methodology. Lecturers now have an empirically proven effective teaching tool for introductory accounting, based on research of the requirements of the teaching-learning environment. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.

There are various factors that accounting educators should consider when involved in accounting education. These include: A continuous changing business environment; A new generation of learners studying at universities; A lack of skills among learners; Accounting educators resisting changes in accounting education; and The requirements for continuing professional education. From the literature it seems that much research has been done in the field of accounting education, but that it did not find practical application in the classroom. It is therefore necessary to think creatively in order to find practical solutions for the challenges facing both lecturers and facilitators. In the study the following elements of the teaching-learning environment were identified: Learners; The lecturer/facilitator; The milieu; The subject content (including technical content and competencies); and the Teaching methodology. Each of these elements were investigated during the research in order to identify factors from literature that could be included in an improved teaching plan. As part of the plan (methodology) a board game "Commercium™" was developed to meet the requirements of the teaching-learning environment. The board game was evaluated by first year learners at the Potchefstroom Campus of the North-West University. The evaluation proved to be very positive. The learners indicated that technical skills, understanding of the roles of the accountant, soft skills as well as knowledge of the subject content improved as a result. What should especially be noted is their positive reaction due to the fact that the game simulated the business environment and linked theory to practice. They also enjoyed the social and group work aspects of the assignment. The learners further had a general positive attitude towards the game. The highest evaluated positive experiences were described as good, exciting and fresh. On the negative side words such as unhappy, uncomfortable and tensed were recorded. The learners were thus required to move outside their comfort zones. Learners were also required to summarise the project in one word. Two thirds of the remarks were positive, with the number one remark being the word "interesting". The largest negative comment was that the project was confusing at the start. This could, however, be addressed in future projects. In conclusion it can thus be said the Commercium™ game meets the requirements of an effective teaching-learning environment by providing an effective teaching methodology. Lecturers now have an empirically proven effective teaching tool for introductory accounting, based on research of the requirements of the teaching-learning environment. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2007.

Este trabalho teve como objetivo mostrar a importância da ética teológico-filosófica cristã para o exercício da Profissão de Contabilista, na geração e produção da informação, mediante os dados relacionados ao fato contábil, bem como sua importância para a sociedade, especialmente nos meios empresariais e políticos. Foi descrito o conceito da reflexão teológico-filosófica da ética como uma ciência da moral, associando esses conceitos com o contexto de atuação do Profissional Contabilista, bem como questões éticas no exercício da profissão e da ética individual, que rege o comportamento humano. A metodologia utilizada valeu-se de pesquisa bibliográfica, em literatura específica, contida em livros e artigos sobre o tema. Pelo estudo, constatou-se que a ética teológico-filosófica cristã supõe temas e determinados deveres que os indivíduos possuem com seus iguais, no seu cotidiano, e que a reflexão ética é, em grande medida, condicionada pelas tradições, hábitos e costumes do contexto no qual o sujeito pensante se constitui, enquanto ser social. Verificou-se que é necessário, ao Profissional Contabilista, realizar sua função de maneira ética, sem que isso signifique a perda de sua capacidade autônoma de refletir sobre os problemas concretos e pontuais, uma vez que a atividade do contabilista é caracterizada, fundamentalmente, pela prestação de serviços, que constitui o fornecimento de informações e avaliações de natureza física, econômica e financeira, sobre o patrimônio das empresas e, também, de pessoas físicas. Dessa forma, ao Profissional Contabilista é imposta a tarefa do exercício reflexivo ético, de acordo com as normas ditadas para o exercício legal da profissão, a fim de não sucumbir às lógicas organizacionais do puro interesse da financeirização, que tem dominado os processos de globalização das últimas três décadas. / The goal of this work is to show the importance of Christian theological philosophical ethics for the exercise of the profession of accountant, in generating and producing information, through the data related to the accounting fact, as well as its importance for society, especially in the business and political spheres. The concept of theological-philosophical reflection of ethics was described as a moral science, associating these concepts with the context of the work of the professional accountant, as well as with ethical issues in the exercise of the profession and of the individual ethics which govern human behavior. The methodology utilized made use of bibliographical research in specific literature, contained in books and articles on the theme. Through the study it could be observed that the Christian theological-philosophical ethic presupposes themes and certain duties which individuals have toward their equals, in daily life, and that the ethical reflection is, in great measure, conditioned by traditions, habits and customs of the context of which the thinking subject is part as a social being. It was verified that it is necessary for the professional accountant to carry out his/her role in an ethical manner, without this meaning the loss of his/her autonomous capacity to reflect about the concrete and sporadic problems, since the activity of the accountant is characterized, fundamentally, by providing services, which constitute furnishing information and evaluations of physical, economic and financial nature, about the patrimony of businesses and also of persons. In this way the task of reflective ethical exercise is imposed on the professional accountant according to the norms dictated by the legal exercise of the profession, so as to not succumb to the organizational logics of pure financialization interest which has dominated the globalization processes of the last three decades.

The thesis "Limitations of professional liability in relation to the professions of auditor, tax adviser and accountant with regard to the duty of confidentiality" focuses on a more detailed elaboration of the selected specific segment of professional liability of the given professions, on the legal and ethical obligations in the field of confidentiality and the possibility of its breaking. The introductory part of the thesis deals with confidentiality in terms of historical development and its importance in the present. Further, it outlines the area of moral and ethical responsibility, legal liability in general, and confidentiality as a specific duty. The concept of confidentiality of the professions of auditors, tax advisers and accountants represents the core of the presented work. The duty of confidentiality of the profession of auditors is significantly influenced by the public interest in the presented information in the form of opinion on the financial statements of the audited entities, and thus the possibilities of the legally supported breaking of this obligation are the most extensive, as evidenced by the amendment to the Act on Auditors, effective from 1 October 2016. The duty of confidentiality of the tax adviser has until recently been strictly defined on a legal basis. The change was brought by the Supreme Court's case law in November 2015, which by comparing the principally equivalent conditions for the exercise of legal liability in the area of confidentiality of the tax adviser and attorney, also deduces the similarities of competencies of both professions in cases of breaking the confidentiality. The accounting profession is not regulated by law, and therefore the confidentiality obligation is also not legally enforceable. However, professional certified accountants are required to comply with the Code of Conduct issued by the Professional Chamber. The final part of the thesis focuses on comparing the duty of confidentiality of the selected professions of auditors, tax advisers and professional accountants with the attorney-at-law profession.

Abstract in English, Afrikaans and Setswana / The study was prompted by the decline in accounting enrolments and the ongoing criticism due to learners’ poor performance in the Accounting subject in South Africa. Given the increasing need for accounting graduates and, more importantly, qualified accounting professionals, this study investigated the preconceived perceptions participating high school learners in selected schools in the Mafikeng area had about the accounting profession at the time of this study. The study drew on a rich body of existing literature and adopted the social cognitive career theory of Lent, Brown and Hackett (1994) to explore the factors influencing career interests of learners in accounting as a career path. A quantitative research approach with a survey questionnaire, framed within a positivist paradigm, was used to elicit opinions from learners. The findings revealed that work satisfaction, earnings potential, self-efficacy, personal interest, offering Accounting as a subject and having an accountant in the family are among the factors that significantly influenced participating learners’ career interests in accounting. / Die studie is aangespoor deur die afname in rekeningkunde-inskrywings en die deurlopende kritiek van leerders se swak prestasie in rekeningkunde in Suid-Afrika. Gegewe die toenemende behoefte vir rekeningkundegegradueerdes en, meer belangrik, gekwalifiseerde rekeningkundepraktisyns, ondersoek hierdie studie die huidige vooropgestelde persepsies wat hoërskoolleerders in Suid-Afrika van die rekeningkundige beroep het. Die studie benut die omvattende bestaande literatuur en aanvaar die sosiaal kognitiewe loopbaanteorie van Lent, Brown en Hackett (1994) om die faktore te ondersoek wat die belangstelling van leerders in rekeningkunde as 'n loopbaanrigting beïnvloed. 'n Kwantitatiewe navorsingsbenadering met 'n opnamevraelys, binne 'n positivistiese paradigma, is gebruik om menings van leerders te ontlok. Die bevindings het gewys dat werksbevrediging, verdienstepotensiaal, selfwerksaamheid, persoonlike belang, die aanbied van rekeningkunde as 'n vak en 'n rekeningkundige in die gesin van die faktore is wat leerders se loopbaanbelangstelling in rekeningkunde beduidend beïnvloed / Thutopatlisiso e tlhotlheleditswe ke kwelotlase ya ikwadiso ya dithuto tsa Palotlotlo le go kgalwa go go tswelelang pele ga tiragatso e e bokoa ya barutwana mo Palotlotlong mo Aforikaborwa. Ka ntlha ya tlhokego e e oketsegang ya dialogane tsa Palotlotlo le, sa botlhokwa tota, baporofešenale ba ba nang le borutegi jwa palotlotlo, thutopatlisiso eno e batlisisa megopolo e e gona ya ga jaana ya barutwana ba dikolo tse dikgolwane mo Aforikaborwa malebana le porofešene ya bobalatlotlo. Thutopatlisiso e dirisa letlotlo le le gona la dikwalo mme e dirisa tiori ya tselana ya tiro ya tlhaloganyo ya loago ya ga Lent, Brown le Hackett (1994) go sekaseka dintlha tse di susumetsang kgatlhego ya tselana ya tiro ya barutwana mo palotlotlong jaaka tselana ya tiro. Go dirisitswe mokgwa wa patlisiso o o lebelelang dipalopalo ka dipotsolotso tsa tshekatsheko, mme e agilwe mo mokgweng wa kelotlhoko go bona megopolo ya barutwana. Diphitlhelelo di bontsha gore go kgotsofalela tiro, kgonagalo ya letseno, go ikemela, dikgatlhego tsa sebele, go rebolelwa Palotlotlo jaaka serutwa le go nna le mmalatlotlo mo lelapeng ke dingwe tsa dintlha tse di nang le tshusumetso e kgolo mo dikgatlhegong tsa barutwana tsa tselana ya tiro mo palotlotlong. / Financial Accounting / M. Phil. (Accounting Sciences)

Summaries in English, Afrikaans and Setswana / The study was prompted by the decline in accounting enrolments and the ongoing criticism due to learners’ poor performance in the Accounting subject in South Africa. Given the increasing need for accounting graduates and, more importantly, qualified accounting professionals, this study investigated the preconceived perceptions participating high school learners in selected schools in the Mafikeng area had about the accounting profession at the time of this study. The study drew on a rich body of existing literature and adopted the social cognitive career theory of Lent, Brown and Hackett (1994) to explore the factors influencing career interests of learners in accounting as a career path. A quantitative research approach with a survey questionnaire, framed within a positivist paradigm, was used to elicit opinions from learners. The findings revealed that work satisfaction, earnings potential, self-efficacy, personal interest, offering Accounting as a subject and having an accountant in the family are among the factors that significantly influenced participating learners’ career interests in accounting / Die studie is aangespoor deur die afname in rekeningkunde-inskrywings en die deurlopende kritiek van leerders se swak prestasie in rekeningkunde in Suid-Afrika. Gegewe die toenemende behoefte vir rekeningkundegegradueerdes en, meer belangrik, gekwalifiseerde rekeningkundepraktisyns, ondersoek hierdie studie die huidige vooropgestelde persepsies wat hoërskoolleerders in Suid-Afrika van die rekeningkundige beroep het. Die studie benut die omvattende bestaande literatuur en aanvaar die sosiaal kognitiewe loopbaanteorie van Lent, Brown en Hackett (1994) om die faktore te ondersoek wat die belangstelling van leerders in rekeningkunde as 'n loopbaanrigting beïnvloed. 'n Kwantitatiewe navorsingsbenadering met 'n opnamevraelys, binne 'n positivistiese paradigma, is gebruik om menings van leerders te ontlok. Die bevindings het gewys dat werksbevrediging, verdienstepotensiaal, selfwerksaamheid, persoonlike belang, die aanbied van rekeningkunde as 'n vak en 'n rekeningkundige in die gesin van die faktore is wat leerders se loopbaanbelangstelling in rekeningkunde beduidend beïnvloed. / Thutopatlisiso e tlhotlheleditswe ke kwelotlase ya ikwadiso ya dithuto tsa Palotlotlo le go kgalwa go go tswelelang pele ga tiragatso e e bokoa ya barutwana mo Palotlotlong mo Aforikaborwa. Ka ntlha ya tlhokego e e oketsegang ya dialogane tsa Palotlotlo le, sa botlhokwa tota, baporofešenale ba ba nang le borutegi jwa palotlotlo, thutopatlisiso eno e batlisisa megopolo e e gona ya ga jaana ya barutwana ba dikolo tse dikgolwane mo Aforikaborwa malebana le porofešene ya bobalatlotlo. Thutopatlisiso e dirisa letlotlo le le gona la dikwalo mme e dirisa tiori ya tselana ya tiro ya tlhaloganyo ya loago ya ga Lent, Brown le Hackett (1994) go sekaseka dintlha tse di susumetsang kgatlhego ya tselana ya tiro ya barutwana mo palotlotlong jaaka tselana ya tiro. Go dirisitswe mokgwa wa patlisiso o o lebelelang dipalopalo ka dipotsolotso tsa tshekatsheko, mme e agilwe mo mokgweng wa kelotlhoko go bona megopolo ya barutwana. Diphitlhelelo di bontsha gore go kgotsofalela tiro, kgonagalo ya letseno, go ikemela, dikgatlhego tsa sebele, go rebolelwa Palotlotlo jaaka serutwa le go nna le mmalatlotlo mo lelapeng ke dingwe tsa dintlha tse di nang le tshusumetso e kgolo mo dikgatlhegong tsa barutwana tsa tselana ya tiro mo palotlotlong. / Centre for Accounting Studies / M. Phil. (Accounting Sciences)