Revisorer ställs ofta inför olika yrkesetiska dilemman då olika lösningar måste vägas mot varandra. Revisorns yrkesetiska regler anses då vara ett viktigt hjälpmedel. Det anses dock att ett yrkesetiskt problem inte kan lösas genom endast reglering då det är svårt att med hjälp av regler förhindra oetiskt handlande i praktiken. Syftet med denna studie var att undersöka huruvida revisorers yrkesetiska resonemang skiljer sig mellan revisorer anställda i mindre- respektive större revisionsbyråer. Studien undersökte även om olika aspekter skiljer sig mellan revisorer i mindre- och större revisionsbyråer samt huruvida dessa påverkar revisorers yrkesetiska resonemang. För att besvara uppsatsens syfte har en empirisk undersökning i form av semistrukturerade intervjuer med revisorer från såväl mindre- som större revisionsbyråer genomförts. Studiens resultat påvisar att revisorers yrkesetiska resonemang skiljer sig mellan mindre- och större revisionsbyråer; dock inte på grund av revisionsbyrån storlek. En slutsats som kunnat dras av studiens resultat är att revisionsklientens storlek påverkar revisorers yrkesetiska resonemang. Större revisionsbyråer erhåller oftast större revisionsklienter vilket ställer högre krav på de yrkesetiska reglerna som tillämpas. / Auditors often find themselves in situations where different solutions must be weighed against each other. In such dilemmas, applying the auditors’ rules of work ethics can be helpful. It is considered that a professional ethical problem cannot be solved merely by regulation as it is difficult to solely use preventative measures to control unethical actions. The intention with the study was to investigate whether auditors professional ethical reasoning differs between auditors in smaller- or larger firms. The study has also explored the different circumstances facing auditors in smaller- and larger firms and whether these circumstances affect the reasoning of the auditors’ professional ethics. To address these questions, semi structured empirical interviews with auditors of both smaller- and larger firms have been conducted. The results suggest that auditors’ professional ethics reasoning differs between smaller- and lager firms, however, not solely because of the size of the firm; a conclusion that was drawn during the study was that the size of the audit client affects the professional ethical reasoning among auditors. Larger audit firms often hold larger audit client which increases the demand on the auditor’s professional ethic rules.

The study aimed to identify factors that cause unprofessional conduct among trainers at the training establishments in the Northern Cape Province of the South African Police Service. The researcher focused on the status of trainers in the SAPS and aimed to determine whether In-Service Education and Training can assist in enhancing trainers’ professional status. The aim of this study was to identify how the levels of trainer professionalism within the South African Police Service could be improved. The objectives of the study were to:  identify the expected levels of trainer professionalism within the South African Police Service  describe the current levels of trainer professionalism within the South African Police Service and  make recommendations for improving the levels of professionalism within the South African Police Service. A literature review on adult learning, training and development, as well as SAPS professionalism, was conducted. The literature review subscribes to the premise that if effective facilitation methods are implemented in adult learning centres, the attempt to motivate adults to participate in learning programmes could be successful. The qualitative research methodology that was conducted involved both one-on-one and focus-group interviews with senior management, middle management and trainers. Three themes were identified from the research question and sub-questions of the study and are discussed in detail. After the empirical data were analysed, the results of the empirical evidence were interpreted. Findings revealed that there are trainers in the SAPS whose behaviour is severely lacking in professionalism. Trainers do not exhibit appropriate ethical conduct towards their adult learners and do not follow the code of conduct as prescribed for division training as is the norm. Finally, based on the research, both future studies and improved trainer professionalism programmes with specific reference to the SAPS are recommended. / Educational Leadership and Management / D. Ed. (Educational Management)