The nature of the auditor-client relationship is a complex aggregate involving a number of groups and individuals between both parties. Although auditor-client relationship is an important subject in the accounting and auditing literature, what has not been extensively studied is the complex relationship between the clients accounting staff and the external audit group at subordinate organization level. Thus, the purpose of this study is to dig deeper into the relationship between clients accounting staff and external audit team consisting of junior and senior auditors and to find out what characterizes this relationship. We also aim to look it from knowledge management and trust perspectives since these are special characteristics of both professions. In order to find empirical results we conducted a qualitative research with a case study by interviewing three accountants and one controller in the same mother company who do financial work for four subsidiaries. They all work together with several auditor groups and therefore could provide us a good comparison to our results. Our study reveals that the relationship is maintained on the subordinate level by the senior auditor who works not only as an auditor but also as a relationship manager. Furthermore, we identify the fact that lower competence of junior auditors creates problems in relationship with client’s accountants. Therefore, our accountant respondents are more likely to allocate low trust to inexperienced junior auditors, specially due to the fact that accountants are the ones teaching the junior auditors in specific accounting issues which is time consuming and often leads to irritation on the accountants side. However, accountants’ trust towards the senior auditors turns out to be high due to recognized expertise knowledge of senior auditors based on our interviews.

Democracy has been encountering an increasing number of critics. Whether it comes from a sympathy for autocrats, free-markets, or the more knowledgeable, this increasing democratic scepticism often takes an epistemic form. Democracy's critics argue that democratic procedures and institutions are unlikely to make good decisions or produce good outcomes in terms of justice or the common good, and should, therefore, be restricted if not completely rejected in favour of its more able alternatives. In the face of such scepticism, this thesis develops an epistemic theory of deliberative democracy. This theory has two principal aims. The first is to analyse and define the epistemic properties of deliberative democracy, and the second is to clarify the possible role epistemic values can play in a wider justification of democratic rule. In accordance with the first, the thesis analyses the ability of deliberative democratic institutions to make good or correct decisions in comparison to a broad range of prominent alternatives. These include traditional rivals such as autocracy and aristocracy, but also more modern and less considered alternatives such as free-markets, limited epistocracy and forms of technical calculation. Through these comparisons, it is argued that we have no good or clear epistemic reason to reject democracy. Deliberative democracy is found to be epistemically superior to many of its alternatives and epistemically equivalent to even its best competitors. The thesis, therefore, mounts a strong reply to democracy's epistemic sceptics. The analysis, however, also helps clarify which form of deliberative democracy is epistemically most valuable, pointing to the value systems approaches which give a prominent role to direct citizen deliberation. The epistemic theory of deliberative democracy also aims to clarify what role epistemic values can play in a wider justification of democratic rule. The thesis argues that deliberative democracy is epistemically superior to many of its rivals and no worse epistemically than even its best alternatives. This suggests that although epistemic values cannot mount a stand-alone defence of democracy, democrats would only be required to defend very weak non-epistemic values to produce a mixed justification. Far from being 'rule by the incompetent many' and therefore highly reliant on procedural values, the thesis will demonstrate that epistemic values can carry significant weight in an argument for democratic rule.

The poor state and failure of the basic education system in South Africa gave rise to this research. The wave of knowledge loss experienced in the last two decades is expected to carry on and will continue to deplete the basic education system’s knowledge base, severely affecting the already poor quality of education as well as the future economic growth and sustainability in South Africa. The main research objective was to establish whether future growth and sustainability in the basic education system in South Africa is achievable; which factors it is influenced by; and how knowledge continuity could impact on future growth and sustainability. A multidisciplinary approach focusing on organisational performance, knowledge management, individual and organisational behaviour and organisational development was followed. The nature of growth and sustainability and knowledge continuity in organisations was explored by following a contextualisation theory-building process. The main objective of the empirical research study was to determine by means of quantitative research the degree to which the influencing factors would enhance or impede growth and sustainability in an organisation. A quantitative survey method was followed. A questionnaire was developed and the survey was performed in 6 primary and secondary schools of the basic education system in South Africa. The questionnaire was found to be reliable with a Cronbach’s alpha of .8060. In the descriptive factor analysis process, principal component factor analysis was conducted, which described the five constructs that would influence growth and sustainability. These constructs’ dimensions produced significant intercorrelations which indicate that the dimensions are for the most part intercorrelated with each other in contributing to growth and sustainability. The multiple regression analysis indicated that knowledge loss would have an exceptionally strong impact on knowledge; and that knowledge, information and performance would significantly predict growth and sustainability. Organisations should change the focus for growth from physical assets to the development of intellectual capital, and knowledge continuity should form part of an organisations’ business strategy and mission. Knowledge continuity will only be successful if a culture conducive of trust and knowledge sharing and transfer exist, and are supported by effective and appropriate human resource practices and incentives. A structural equation model development strategy produced a knowledge continuity model aimed at enabling future growth and sustainability, based on the constructs confirmed in the factor analysis. The model indicated that there is a direct causal relationship between knowledge, information and performance with growth and sustainability. The regression analysis showed that most of the intercorrelations are significant, thus confirming the theory. The newly developed questionnaire and structural equation model should enable organisations to measure the degree to which the enhancing individual and organisational behavioural factors of growth and sustainability are in place and provide the measurement outcomes that would identify the factors that need to be focused on to improve and enable future growth and sustainability in an organisation. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.

The poor state and failure of the basic education system in South Africa gave rise to this research. The wave of knowledge loss experienced in the last two decades is expected to carry on and will continue to deplete the basic education system’s knowledge base, severely affecting the already poor quality of education as well as the future economic growth and sustainability in South Africa. The main research objective was to establish whether future growth and sustainability in the basic education system in South Africa is achievable; which factors it is influenced by; and how knowledge continuity could impact on future growth and sustainability. A multidisciplinary approach focusing on organisational performance, knowledge management, individual and organisational behaviour and organisational development was followed. The nature of growth and sustainability and knowledge continuity in organisations was explored by following a contextualisation theory-building process. The main objective of the empirical research study was to determine by means of quantitative research the degree to which the influencing factors would enhance or impede growth and sustainability in an organisation. A quantitative survey method was followed. A questionnaire was developed and the survey was performed in 6 primary and secondary schools of the basic education system in South Africa. The questionnaire was found to be reliable with a Cronbach’s alpha of .8060. In the descriptive factor analysis process, principal component factor analysis was conducted, which described the five constructs that would influence growth and sustainability. These constructs’ dimensions produced significant intercorrelations which indicate that the dimensions are for the most part intercorrelated with each other in contributing to growth and sustainability. The multiple regression analysis indicated that knowledge loss would have an exceptionally strong impact on knowledge; and that knowledge, information and performance would significantly predict growth and sustainability. Organisations should change the focus for growth from physical assets to the development of intellectual capital, and knowledge continuity should form part of an organisations’ business strategy and mission. Knowledge continuity will only be successful if a culture conducive of trust and knowledge sharing and transfer exist, and are supported by effective and appropriate human resource practices and incentives. A structural equation model development strategy produced a knowledge continuity model aimed at enabling future growth and sustainability, based on the constructs confirmed in the factor analysis. The model indicated that there is a direct causal relationship between knowledge, information and performance with growth and sustainability. The regression analysis showed that most of the intercorrelations are significant, thus confirming the theory. The newly developed questionnaire and structural equation model should enable organisations to measure the degree to which the enhancing individual and organisational behavioural factors of growth and sustainability are in place and provide the measurement outcomes that would identify the factors that need to be focused on to improve and enable future growth and sustainability in an organisation. / Thesis (MBA)--North-West University, Potchefstroom Campus, 2013.