Ethical decision-making rooted in the fundamental principles, supported by the decision-making framework known as the conceptual framework, and informed by efforts to address the five sources of bias produces a better result, insulates the decision-maker from questionable conduct, and is superior to an ‘I know best’ approach. There is a school of thought commonly held…
DetailsPeople who changed the profession Whether they were driving transformation or working to instil a culture of ethics, the pioneers who shaped the accounting profession in South Africa have one thing in common: their passion for the industry spurred them to do all they could to ensure it is world class. Every industry has its…
DetailsThato Tsotetsi is forging a dynamic and exciting career while passionately playing her part in re-shaping the South African economic landscape. In 2020, advertising industry history was made when Joe Public United became the largest black-owned independent advertising agency in South Africa. It was a big moment for the members of Ikhamva Lakusasa, a newly…
DetailsSAICA’s principal purpose is the enhancement of the relevance, values, competence and influence of its members in South Africa and abroad, and to contribute to economic and social development in South Africa as documented in its constitution. To achieve its purpose, SAICA has adopted as one of its fundamental and enduring long-term ancillary objects for…
DetailsToday’s CFOs are transforming into real-time analysts and they are part of a C-suite force leading the digital transformation agenda in their organisations. Until a few years ago, digital transformation was not high on the agenda for most finance chiefs. Though they recognised that IT was important, most CFOs thought of digital as a technology…
DetailsAs a result of COVID-19, education has changed dramatically in a short period of time. Many contact university programmes have had to adapt their teaching and learning pedagogies to online, technology-driven delivery methods. Daylan Staude, senior lecturer and taxation subject head in the Department of Accounting at the University of Fort Hare (UFH), has embraced…
DetailsEvery type of inequality is magnified and exposed through COVID-19, which makes this Sustainable Development Goal (SDG) even more relevant and urgent right now. Its socio-economic impact on the poorest and most vulnerable of our society is expected to last for years beyond the pandemic and requires a specific and intentional focus by leaders across…
DetailsAn accountant’s character is their product, and once an accountant’s integrity is in doubt, the product loses its value. We generally assume that a person can be good at their job without also being a good human being. We can easily imagine an exceptional golfer, or mathematician, or chef, who isn’t at the same time…
DetailsThe SAICA mentoring programme, which started in 2017, is aimed at developing and maintaining an ethical professional culture. One of the perennial challenges for professional bodies has been how to ensure ethical behaviour of their members to protect clients and the public and to protect their members at the same time. High-profile ethical breaches have…
DetailsSAICA implores those holding SAICA designations to seriously reflect upon their role within the broader context and their responsibilities to uphold the standards of behaviour expected and to consider the consequences not acting ethically or without the required competence and skills Over the past few years, the number of widely publicised corporate scandals alleged to…
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