A research report submitted to the Faculty of Commerce, Law and Management at the University of Witwatersrand in partial fulfilment of the requirements for the degree of Master of Commerce, February 2019 / Orientation: The professional accountant’s ability regarding ethical decision-making has come under increased scrutiny within recent times. This is particularly relevant within the South African accountancy environment given the recent accounting scandals that surfaced during 2017 and 2018. For professional accountants to achieve the goal of serving the public interest, they are required to have a mindset that fosters ethical-decision making. Research aim: The primary aim of this study was to explore the different factors which influence ethical judgement and behavioural intentions of professional accountants and to investigate which are significant factors which influence ethical-decision making. Ethical judgment involves the ability of the participant to recognise the seriousness of an ethical conflict whereas ethical behavioural intentions focus on the willingness of the participant to behave ethically. The secondary aim of the study was to explore the effect of demographical characteristics on ethical decision-making. Motivation for study: From a South African perspective, it is critical to ensure that professional bodies who are tasked with developing the accounting profession as well as serving the public interest gain a better understanding of the different factors which influence ethical judgment and behavioural intentions of professional accountants. Research approach and method: This study used a multidimensional ethics scale (MES) to measure the significant considerations of professional accountants when faced with an ethical dilemma. A quantitative research approach was followed and a questionnaire based upon the MES and three tax related ethical dilemmas was used to gather data. To address the research aims of the study, two research questions were answered through hypothesis testing which involved both descriptive and inferential statistical methods. Main results: The primary results indicated that factors such as morality, fairness, justice and acceptability to one’s family play the most significant role in influencing the ethical judgement of professional accountants. In addition, it was found that egoism which prioritises the long-term self-interest of the professional accountant significantly influences their ethical behavioural intentions. Lastly, the secondary results indicated that demographical characteristics such as rank and highest qualification attained by professional accountants play an important role in influencing the mind of the professional accountant when faced with an ethical dilemma. Application: This study contributes to the existing body of research involving ethical decision-making of professional accountants. This is an important topic in the current discourse on accounting and amongst accounting professionals. Furthermore, the results of this study can also form the basis of a mechanism for change within professional accounting bodies (PAO’s). The results of this study can be applied to assist in re-aligning continuous professional development (CPD) programmes. Based on the results, professional bodies can shift their focus in terms of CPD’s towards prioritising public interest as a key consideration for current and future accountants. To this end, PAO’s and higher education institutions can use this contribution when designing a new syllabus which addresses the issues that arise around ethical decision-making. Contributions: Key conclusions of this study contribute to the understanding of professional accountants’ ethical judgment and behavioural intentions. The topic under investigation is in direct response to calls for increased research on ethical judgement and behavioural intentions of professional accountants. The results also contribute towards a better understanding of the effects of gender, rank and professional qualifications on ethical decision-making. / PH2020

Privilege is an evidential principle which, on the grounds of public policy, excludes evidence relevant and otherwise admissible. This thesis aims to discover whether privilege should be applied to the psychotherapeutic profession in South Africa. At present, the only profession in South Africa afforded privilege is the legal profession. There are two main theoretical justifications for privilege: the utilitarian and the individual/human rights approach. This thesis considers whether the psychotherapeutic profession wan-ants privilege under either theory, and recommends that the law of privilege integrate both theories rather than adopt one or the other. The impact of the Constitution and the right to privacy receive particular attention. Very little literature or case law on the question of psychotherapeutic privilege was found in South Africa. Consequently, extensive comparative research into the common-law systems of England, Canada and United States of America was done. This research yielded some interesting findings. The first is that case-by-case development of the law of privilege is uncel1ain and fragmented. The next is that psychotherapeutic privilege exists in almost absolute form in the United States of America, but is littered with lacunae causing as much uncertainty as the case-by-case approach to privilege law. The most helpful method of dealing with the problem was found in Canada, where a two-stage approach to protecting personal information, including psychotherapeutic records, has been developed. In light of this research, this thesis reassesses the original viability of psychotherapeutic privilege in South Africa. Privilege, it was found, is not the best solution to protecting psychotherapeutic communications. This thesis recommends legislative adoption of an amended two-stage approach based on the Canadian model for sexual offence trials as the best method of protecting psychotherapeutic communications in both civil and criminal proceedings. The thesis ends by suggesting draft legislative provisions.

A Research Report submitted to the Faculty of Humanities, University of the Witwatersrand, Johannesburg, in partial fulfilment of the requirements for the degree of Master of Arts, Applied Ethics for Professionals Johannesburg, 2016 / This research sought to defend the proposition that not only do corporations have a moral right to lobby, corporations also have a moral duty to influence public policy through lobbying. The research has considered the ethics of corporate lobbying within the context of the extent literature in Business Ethics and from a South African perspective. An argument for corporate moral personhood has been advanced as the basis for a corporation’s moral right to lobby. The rights and duties of corporations as citizens have also been considered, and a case has been made for a normative theory of corporations as political actors with an associated moral obligation to seek to influence public policy to promote public interests. A set of ethical principles to guide responsible lobbying has been articulated as a morally justified basis for restricting a corporation’s moral right to lobby which arises from its status as a type of moral person to ensure that the power of corporations is harnessed in service of society. / MT2017

Thesis (M.Sc. (Curations)) --University of Limpopo, 2015 / The purpose of the study was to determine the experiences of professional nurses with ethical dilemmas at the Witbank hospital Nkangala district Mpumalanga province. The objectives of the study were to describe the experiences of professional nurses with ethical dilemmas in nursing practice and to determine supportive measures to help professional nurses to deal with ethical dilemmas encountered in nursing practice. The research question was: what are the ethical dilemmas that professional nurses experience in nursing practice? Kohlberg theory of moral development was used as a theoretical framework. A qualitative exploratory, descriptive and contextual research design was used to describe the experiences of professional nurses with ethical dilemmas in nursing practice. Purposive sampling was used to sample fourteen (14) professional nurses. Data was collected using semi-structured interviews. Open-coding method of data analysis was used and four themes and sub-themes emerged. The study found that professional nurses experience ethical dilemmas related to death and dying, distribution of both human and material resources, respect of patients’ autonomy and the nurses’ rights. The study recommends continuous ethics education and the inclusion of ethics in nursing curricula, creation of a supportive working environment, knowledge and understanding of the pledge of service, Inter- disciplinary teams to discuss ethical issues, availability of ethics experts and ethics mentors in the wards.

This is an explorative study into the challenges and ethical dilemmas that practitioners face when assessing the intellectual functioning of black learners. Participants were registered psychologists and intern psychologists involved in assessing black African learners. Data were collected by means of an interview schedule that had been designed for this purpose, based on the literature in the field. All participants were interviewed individually. The psychological practitioners interviewed in this study reported linguistic barriers, limited cultural knowledge, and lack of scientific validation as posing the major challenges for them in assessing black African learners. Among the ethical dilemmas that were reported were confidentiality and informed consent which were sometimes compromised by their dual responsibilities to the client and the schooling system or another third party. Forming discussion forums, development of new and appropriately normed assessment tools and incorporating relevant skills in training programs were recommended as some of the strategies to overcome these challenges and ethical dilemmas. / Thesis (M.Soc.Sci.)-University of KwaZulu-Natal, Pietermaritzburg, 2010.

Please read the abstract in the section, 00front, of this document / Thesis (PhD (Education Management))--University of Pretoria, 2008. / Education Management and Policy Studies / PhD / unrestricted

Aim: The purpose of this study is to establish midwives’ perception of ethical and professional malpractices in labour units and to enhance the awareness of ethical behaviour and professional practice by midwives. Design: A qualitative, exploratory, descriptive and cross sectional design was followed to explore the midwives understanding of and experiences of ethical practice and professional malpractices in Labour Units of Tshwane, Gauteng Province. A non-probability purposive sampling was used to draw a sample from midwives with two or more years of experience working in Labour Units. Data collection: Individual in-depth interviews using open ended questions were used to collect data. Interviews were recorded using an audio tape recorder, which was later transcribed verbatim. Data collection was continuous until saturation was reached with the eight (n=8) participant. Findings: the results of the study revealed that midwives do understand the ethical code of conduct. However, due to challenges such as shortage of staff; shortage of material resources; non-compliance of midwives to policies and guidelines; fear of decision-making; and lack of management support, all this makes ethical conduct more challenging. It is hoped that the findings of this research will make contributions to midwifery training and practice. / Health Studies / M.A. (Health Studies)

Universities in South Africa endure the challenge on an annual basis to secure field placements for the growing number of social work students. Field practice together with the required supervision is a critical component of the social work curriculum, since it provides students with opportunities to practice the skills taught in their theoretical courses. Whilst securing field placement is an extension of the social work curriculum, it is also essential to understand the plight of the supervisors and agencies that provide this service. The literature available in South Africa on this aspect is very limited, yet the dependency on agencies and supervisors is immense. This the study aimed at exploring and describing the experiences of social workers who supervise social work students’ field placement within Durban and the surrounding areas in the province of KwaZulu-Natal. A qualitative explorative study was conducted through the use of an in-depth interview schedule and a total of 18 supervisors from a range of organizations formed the sample for this study. Supervisors were interviewed individually with the aim of exploring their experiences, perceptions, needs and challenges with regards to field practice placements and they were invited to make suggestions for a best practice model. The main conclusions drawn from this study were that agency supervisors acknowledge their critical role in this process. However, training and supporting them is minimised which impacts in various ways on their ability to function optimally. In addition, supervisors feel that students are not thoroughly screened for the profession; they are underprepared for the field and lack the basic skills essential for practice. Supervisors are often forced to function in isolation in the absence of models and theories on field practice placement and the lack of collaboration with the universities. The different universities in the province have different requirements and expectations of supervisors. The recent strategy to address the retention of social workers through the awarding of bursaries has resulted in enormous challenges, particularly related to students’ commitment, dedication to the profession and the impact on the NGO sector. The time spent in field practice is regarded as insufficient for students’ exposure to the dynamics of all types of services and the introduction of a policy, model and framework for student supervision by the professional counsel is long outstanding and impacts on the status of the profession. Emanating from the findings, recommendations have been made with regards to optimising the learning opportunity for students and to enhance the experience of supervisors in student supervision. / Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2012.

The main aim of the study was the description of the experiences of opportunities, rewards and challenges faced by social workers in private practice in the Durban Metropolitan Area, Kwa Zulu Natal. This study used an exploratory design, which was qualitative in nature. The researcher administered interview schedules that contained both open–ended and close–ended questions. The findings of the study indicated that some of the challenges experienced are professional isolation, stress and burnout, difficulties of managing a business and role confusion and conflict between a social worker in private practice and a psychologist. Respondents indicated that some of the benefits of private practice were working with motivated clients, control over professional growth and work environment, financial rewards, escape from bureaucracy, flexibility and quality casework services. The opportunities offered to private practitioners were employee wellness programmes, legal work, training, work in schools and quality casework services that made private practice a lucrative business. In terms of support systems it was found that the South African Association of Social Workers in Private practice was supportive. Respondents regarded The South African Council for Social Services Professions and the Department of Social Development as unsupportive. Emanating from the findings, recommendations have been made with regards to making private practice a more viable option. The findings can also be used to inform future research on a national level as well as comparative studies on the experiences between social workers in private practice and those at an agency level. Some of the recommendations in relation to private practice are that the South African Council of Social Services Profession and the Government should acknowledge social workers in private practice, the community should become more responsive to private practitioners and tertiary institutions should offer training courses to prepare social workers for private practice. / Thesis (M.A.)-University of KwaZulu-Natal, Durban, 2008.

Thesis (MPhil)--University of Stellenbosch, 2002. / ENGLISH ABSTRACT: Recent literature on values suggests that advanced, industrial societies are displaying a marked shift away from traditional values that stress material prosperity, physical and economic security towards values that are more expressive of individual freedom, autonomy and growth. According to Inglehart, forces of modernisation and globalisation have initiated a number of systemic level changes, that have ushered in processes of objective and subjective individualisation, dramatically altering the nature and structure of human value orientations and societal norms. Work values, as expressions of general life values in the work context, are no exception to this process. In the new world of work, intrinsic work values that stress personal growth, development and self-determination should gradually replace extrinsic work values such as good pay, job security and status. An understanding of the nature, direction and distribution of such value change could prove invaluable to the organizational practitioner and policy maker, since work values playa pivotal role in shaping organisational structure, process and policy. According to Inglehart, a number of developing countries are displaying similar shifts towards individualised values. Although classified as a middle-income, developing economy, South Africa has undergone a number of prolific economic, political and cultural changes over the last decade that would undoubtedly have altered the nature, direction and distribution of work values in the country. It is in the light of these political, economic and cultural developments that the current study embarked on an analysis of the nature, direction and distribution of work value change in South Africa between 1990 and 2001. The analysis was informed by the proposition that the work values of South Africans citizens should reflect a shift in the direction of individualised work values between 1990 and 2001. South Africans have, however, been exposed to and socialized within vastly different social, economic and political environments. The study has therefore taken cognisance of the fact that work value change in South Africa should reflect the stark cleavages and differences that exist within the population, and attempted to plot the differences in the nature and direction of work values between the various social categories defined by race, gender, educational and occupational level. The secondary analysis of survey data from the South African components of the 1990, 1995 and 2001 World Values Survey was performed in order to fulfil the objectives of the study. Work values of South African citizens were measured in terms of four dimensions, namely work centrality; work values relating to the distribution of power in the organization; work values relating to work preferences; and work values relating to authority systems in the workplace. Use was made of simple uni-variate and bi-variate analysis, as well as the comparison of means where appropriate. The results of the analysis suggest that work values relating to work centrality and the distribution of power in the organisation have become increasingly individualised. Work values relating to work preferences and authority have, however, displayed a trend in opposition to individualisation. Comparisons of work value change across the various sub-groups of the population reflect the changing economic, social and political landscape of South Africa. The data suggests that as various sub-groups of the population are exposed to the systemic level changes characteristic of the new South Africa, traditional value differences informed by race, gender, educational and occupational level will be gradually transformed and replaced by new value patterns untainted by the inequalities of the apartheid era. The analysis concludes by examining a number of explanations for the value changes described, and attempts to infer implications for the formulation and implementation of workplace policy and practice in South Africa. The high and increasing levels of unemployment and the increasing participation of women and previously excluded racial groupings into the South African labour market have increased perceptions of job insecurity in South Africa and have resulted in an expanding number of South Africans placing increased emphasis on traditional work preferences and systems of authority. Should this trend persist, the development of individualised work values will continue to be hindered, rendering the South African business environment less competitive and increasingly fraught with high levels of distrust and uncertainty. We suggest, therefore, that human resource practitioners and policy makers embark on the challenging task of reframing individual perceptions surrounding the meaning of work in South Africa, so as to better prepare South Africans for the challenges brought about by the new world of work / AFRIKAANSE OPSOMMING: Onlangse literatuur oor waardes dui daarop dat vooruitstrewende industriële gemeenskappe 'n merkbare verskuiwing toon weg van tradisionele waardes wat materialistiese welvaart, tasbare en ekonomiese sekuriteit beklemtoon, na waardes wat groter klem lê op individuele vryheid, outonomie en ontwikkeling. Volgens Inglehart het kragte van modernisering en globalisering 'n aantal sistemiese veranderinge teweeg gebring wat op hul beurt prossesse van objektiewe en subjektiewe individualisasie ingelei het en wat aanleiding gegee het tot 'n dramatiese verandering in die aard en struktuur van menslike waarde-orientasies en gemeenskapsnorme. Werkwaardes as uitdrukking van algemene lewenswaardes in die werkkonteks is nie 'n uitsondering in die proses nie. In die nuwe wêreld van werk behoort intrinsieke waardes wat persoonlike groei, ontwikkeling en selfbeskikking beklemtoon, geleidelik ekstrinsieke waardes soos goeie besoldiging, werksekuriteit en status te vervang. 'n Begrip van die aard, rigting en verspreiding van sodanige waarde-verandering kan van onskatbare waarde wees vir die organisatoriese praktisyn en beleidmaker aangesien werkswaardes 'n sentrale rol speel in die vorming van organisatoriese struktuur, prosesse en beleid. Volgens Inglehart vertoon 'n aantalontwikkelende lande 'n soortgelyke verskuiwing na geïndividualiseerde waardes. Alhoewel Suid-Afrika as 'n middel inkomste ontwikkelende ekonomie geklassifiseer word, het dit die afgelope dekade 'n verskeidenheid van ekonomiese, politieke en kulturele veranderinge ondergaan wat ongetwyfeld die aard, rigting en verspreiding van werkswaardes beïnvloed het. Met hierdie politieke, ekonomiese and kulturele ontwikkelinge as agtergrond, onderneem hierdie studie 'n analise van die aard, rigting en verspreiding van die verandering in werkswaardes in Suid-Afrika tussen 1990 en 2001. Die analise is in die veronderstelling dat die werkswaardes van die Suid-Afrikaanse gemeenskap 'n verskuiwing in die rigting van geïndividualiseerde werkswaardes sal weerspieël tussen 1990 en 2001. Suid-Afrikaners is egter blootgestel aan verskillende sosiale, ekonomiese en politieke omgewings. Die studie neem dus kennis van die feit dat werkswaarde-veranderinge in Suid- Afrika die skeiding en verskille wat voorgekom het in die bevolking sal weerspieël en poog om die verskille in die aard en rigting van werkswaardes te demonstreer tussen die verskillende kategorieë gedefinieer volgens ras, geslag, opvoedings- en beroepsvlak. Die sekondêre analise van opname data van die Suid Afrikaanse komponente van die 1990, 1995 en 2001 "World Values Survey" is ontleed ten einde uitvoering te gee aan die doelstellings van die studie. Werkwaardes van Suid-Afrikaners is gemeet aan die hand van vier dimensies, nl. werksentraliteit; werkswaardes wat verband hou met die verspreiding van mag in die organisasie; werkswaardes wat verband hou met werksvoorkeure, en werkswaardes wat gerig is op gesagstelsels in die werkplek. Gebruik is gemaak van enkelvariansie en dubbelvariansie analise asook die vergelyking van middelpunt, waar van toepassing. Die resultate van die ondersoek dui daarop dat werkswaardes wat verband hou met werksentraliteit en die verspreiding van mag in die organisasie toenemend geïndividualiseerd geraak het. Werkswaardes verwant aan werksvoorkeure en gesag demonstreer egter 'n duidelike neiging in stryd met individualisasie. Vergelyking van werkswaarde-veranderinge oor die verskillende sub-groepe van die bevolking weerspieël die veranderende ekonomiese, sosiale en politieke landskap van Suid-Afrika. Die data dui aan dat soos verskillende sub-groepe van die bevolking blootgestel word aan die sistemiese-vlak veranderings eie aan die nuwe Suid-Afrika, tradisionele waarde-verskille as gevolg van ras, geslag, opvoeding- en beroepsvlak, geleidelik sal verander en vervang word deur nuwe waarde-oriëntasies onbevlek deur die ongelykhede van die apartheidsera. Die analise sluit af deur 'n aantal verduidelikings vir die waarde-veranderings te ondersoek en poog om implikasies af te lei vir die formulering en implementering vir werkplekbeleid en praktyk in Suid-Afrika. Die hoë en steeds toenemende vlakke van werkloosheid, die toenemende toetrede van vrouens en voorheen benadeelde rassegroeperings tot die Suid Afrikaanse arbeidsmark het die persepsie van lae werksekuriteit in Suid-Afrika verhoog en het tot gevolg dat 'n toenemende aantal Suid-Afrikaners groter klem plaas op tradisionele werksvoorkeure en sisteme van gesag. Sou die tendens voortduur, sal dit die ontwikkeling van geïndividualiseerde werkswaardes belemmer, wat tot gevolg sal hê dat die Suid-Afrikaanse besigheidsomgewing minder kompeterend sal wees, met toenemende vlakke van wantroue en onsekerheid. Ek stel dus voor dat menslike hulpbron praktisyns en beleidsmakers begin met die uitdagende taak om individuele persepsies te beïnvloed met betrekking tot die betekenis van werk in Suid-Afrika ten einde Suid-Afrikaners beter voor te berei vir die uitdagings daargestel deur die nuwe wêreld van werk.