The public is regularly shocked by revelations of new business scandals. Nearly every sector of society is tainted by incidents of unethical behaviour. In this regard, the South African financial services industry has attracted a lot of attention, as some of the biggest scandals in recent years have occurred in this industry. With the world economy still experiencing the effects of the global recession, the last thing that institutions in the financial arena must do is engage in unethical behaviour. Immoral behaviour could damage a company's repution and lead to further financial losses. The purpose of this study was thus two-fold: firstly, to investigae the factors that influence unethical decision-making and behaviour in the local life insurance sector, and secondly to evaluate how business ethics are institutionalised at a sample of life insurance companies.

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

A thesis submitted in fulfilment of the requirements for the degree Doctor of Philosophy in the School of Economic and Business Sciences,University of the Witwatersrand, Johannesburg / Although some previous research has focused on consumer behaviour with respect to corporate social performance (CSP), few empirical studies have been done, especially in the African context. In particular, a highly under-researched topic is the role that corporate social performance (CSP) plays in South Africa. Due to the increasing public awareness of CSR globally, individuals in South Africa are becoming more aware of the need for companies to engage in corporate social responsibility (CSR) and companies have realised that fulfilling social responsibilities has a positive impact on their overall performance and sustainability. In this regard, the current study examines the effects of perceptions of CSP in South Africa. Particularly, it investigates whether the perception of CSP plays a role on individual’s purchasing decisions, in enhancing reputation of a company, and the role that a company’s reputation for social responsibility plays during a corporate crisis.The study uses the exploratory model of surplus, break-even and deficit developed by Coldwell and Joosub (2014) and a modified version of Carroll and Buchholtz’s (2000) model to measure the perceived actual CSP of companies in comparison to what individuals expect a company’s CSP to be. To measure the effects of perception of CSP in relation to actual purchasing behaviour, Carroll’s CSR framework (1991), which takes economic, legal, ethical and philanthropic responsibilities into account, was adopted. To explore whether CSP influences the reputation of a company, Fombrun's, Gardberg, & Sever (2000, p. 253) 20-items RQ grouped into six pillars “(emotional appeal, products & services, financial performance, vision & leadership, workplace environment, and social responsibility)” was used. Finally, to investigate whether CSR-derived reputational capital plays a role in sustaining a company during a crisis, crisis scenarios from Dean (2004) were adopted and modified to suit the study. A qualitative follow-up study, through face-to-face interviews, was carried out to clarify the quantitative findings. A mixed methods technique that combines questionnaires, interviews and content analysis was used to explore the effects of perceptions of CSP on individual purchasing behaviour, reputation capital and crisis management. A sample of 145 students at the University of the Witwatersrand in South Africa was used for a quantitative study, and a sample of 30 for a qualitative study. The findings show that a company that fulfils consumer expectations of social performance generates positive perceptions of CSP that not only lead to actual purchases of goods and services but also generate desirable returns through enhanced reputational capital that is seen to sustain a company during a crisis situation. Aspects other than CSP that also influence an individual's actual purchasing behaviour at grass roots level are also described in the study. The study extended the theoretical understanding of CSR by interrogating Carroll’s CSR framework (1991) for empirical analysis and its applicability in an African context. The findings show that CSP plays a positive though relatively minor role in individuals’ actual purchasing behaviour. This study also enhances the theoretical knowledge of individual expectations of CSP and actual CSP of companies in South Africa. Our study validates Coldwell & Joosub’s (2014) exploratory model of surplus, break-even and deficit in the relationship between actual and expected CSP. Also, the study has managerial implications in that those companies that engage in CSR are perceived favourably than those that do not hence enhancing their reputational capital; and that prior CSP reputational capital played a significant role in a crisis situation. Future research could investigate aspects like culture, political settings and the economic foundations of different African countries to confirm the findings of this study. / NG (2020)

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 in Applied Ethics For Professionals, July 2017 / Health and, by extension, healthcare is accepted to be a valuable and important social good that is both a good in and of itself, as well as necessary to achieve life’s goals. Its fair distribution is therefore properly the subject of ethical concern and in the era of modern medicine where costs and potentially limitless treatments exceed available resources, rationing healthcare has become an unavoidable necessity. Since such rationing implies that not everyone’s needs or preferences can be met, a fair and just way of rationing healthcare is a widely debated and controversial topic that, to date, remains unresolved. Where third-party private funding organisations are tasked with these rationing responsibilities, the ethical complexities are compounded by perceived conflicts between the ethical frameworks that govern corporate organisations versus those that govern healthcare. Given the apparent inability of normative theories to resolve the problem of how to ration healthcare fairly, there has been a shift in thinking to considerations of procedural justice and a dominant model, Accountability for Reasonableness (AFR), has emerged as the favoured procedure for healthcare decision-making. The report shows why health is an important social value and examines the key models and principles that dominate the rationing debate as well as why the conflict between healthcare ethics and organisational ethics create additional complexities that must be considered when making these funding decisions. Furthermore it explores the rationales for resorting to procedural accounts with specific emphasis on the parameters and validity of AFR. The report concludes that even though the AFR framework may be a legitimate and just process that can effectively frame decision-making and provide a platform to drive transparency and consistency, like most procedural accounts, it does not guarantee that the outcomes it produces are necessarily fair or just. Therefore a straightforward application of AFR cannot resolve the healthcare rationing debate which should, given its ethical complexity, continue to appeal to the important ethical principles that currently govern the field. / XL2018

A research report submitted in partial fulfilment of the requirements for the degree of the University of Witwatersrand’s Masters by Coursework and Research Report in Journalism studies, Johannesburg, February 2017 / Journalists are often presented with leaked information from whistleblowers. Having the information and writing the story, as well as handling a source that may or may not want to be anonymous, gives rise to ethical dilemmas on the part of the journalist. This was certainly true for journalists reporting on the political violence in South Africa during the late 1980s and the early 1990s. Journalists operate under codes of practice that are set by various media organisations and must ensure that in using whistleblower information to write their stories, “they must avoid breaches of ethics, fairness, factual accuracy and contextual accuracy” (Houston, B. et al., 2002: 538). And most importantly, journalists are ethically bound to protect their sources. This research looks at the interaction between journalists and their sources of information in two major stories that involved the use of whistleblowers. It discusses and compares the issue of “source handling”, in the following two South African stories which used information leaked by whistleblowers: a. the 1991 “Inkathagate” story, which was broken by the Weekly Mail newspaper; b. “Vlakplaas” hit squad story, initially involving the Weekly Mail (20 October 1989) and then Vrye Weekblad (November 1989). This study also brings into focus the issue of strengthening journalistic ethics in the South African context. It contends that the “Inkathagate” and “Vlakplaas” stories were dependent on the verification of the information, as well as the ethical handling of the whistleblowers. This study raises questions about the motivations of the whistleblowers, their relationships with the journalists, as well as the critical role of the public’s “right to know”, or “public interest”. / XL2018

Thesis (MTech. degree in Public Management.)--Tshwane University of Technology, 2011. / Unethical behaviour prevails in all three spheres of government in South Africa. The local government sphere is not an exception and thus this study will focus on the Tshwane Metropolitan Police Service, a department within the City of Tshwane Metropolitan Municipality. The Tshwane Metropolitan Police Service was established in February 2002, with the purpose to assist the SAPS and the traffic department in providing traffic safety; combating crime; enforcing the municipal bylaws; providing guard services; licensing and community safety. These services must be rendered in a balanced and affordable manner and there are codes of conduct that regulates their behaviour.

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.

The purpose of this study is to encourage honest dialogue between the Christian teaching on human sexuality as propounded by the Roman Catholic Church and that advocated by the Zulu traditions and customs. The perceived gap between these two worldviews results in the ineffectiveness ofthe sexual teaching of the Roman Catholic Church in South Africa and the experience of many Zulu Catholics of being tom between their Christian belief and their Zulu cultural roots. This study shows that the dialogue between these woridviews produces a relevant, positive and holistic moral sexual teaching. In order to achieve this end the thesis jlL\.1aposes these worldviews and exposes their compatibility and incompatibility. This dialogue establishes a melting point ofthe Christian sexual teaching on human sexuality and the teaching of the Zulu traditions which produces a Zulu Christian theology of human sexuality. To achieve this end the thesis is divided into si-" chapters. The Introduction outlines the problem and describes the approach that is followed. Chapter Two offers a brief history of the Zulu society. It also deals with the interviews conducted among the senior members of the Kwa-Mzimba village in order to learn ofZulu traditions relating to sexual matters. Chapter Three deals with interviews that were conducted among the young people of Kwa-Mzimba These young people show Zulu traditions and customs in transition in the modem world. Chapter Four outlines the development of the Catholic teaching on human sexuality from the early church to the present day. Chapter Five presents the official teaching of the Catholic Church in Southern Africa, especially in the HIV/AIDS context. Chapter SL"{ brings together the Zulu and the Catholic approaches and practices and gives a Contextualised Moral Sexual Teaching that is both positive and holistic. / Thesis (Ph.D.)-University of Natal, Pietermaritzburg, 2003.

Chapter one introduces the topic and outlines chapters two, three, four and five. Chapter two discusses environmental ethics in the light of the three notions of the environment, namely, instrumental value, intrinsic value and the inherent worth. This chapter also discusses philosophical theories of ethics, viz. a consequence-based theory, which is, Utilitarianism, principle-based theories and a philosophical principle of stewardship. Chapter three discusses the trajectory of sustainable development with respect to selected international events. This chapter also shows how the paradigm of sustainable development has peen embraced in nation states, with a special reference to South Africa. Chapter four critically analyses South Africa's environmental law and its macroeconomic policy, GEAR, in the light of environmental ethics. Chapter five synthesises discussions raised in the preceding chapters and offers some insights as to how policy-making pertaining to environment and development can be improved by incorporating a holistic approach of environmental ethics. Chapter six summarises discussions that emerged in chapters one, two, three, four and five. / Thesis (M.A.)-University of Natal, Pietermaritzburg, 2002.