A critical juncture There is an increased focus on ethical behaviour in business and a realisation that regulations and compliance to regulation (as vital as it may be) simply are not enough to ensure a sustained ethical behaviour in an organisation. As ethical leaders, every decision that is made by you have an impact and…
When operating in a distress economy such as we find ourselves in these days, it is an inevitable consequence that shareholders will find themselves disposing of companies for less than they paid for them, whether the companies were formed or purchased by those shareholders. But when can losses on shareholders’ loans be claimed as a…
Many people spend more waking time at work than at home, and yet we may give less thought to creating healthy relationships in the workplace than within our families. I am by no means arguing that your relationship with a partner, children, family or other central figures in your life should take a back seat.…
I have always been intrigued by ‘strategy’, the thing that ultimately sets a company apart from the next and probably, together with strong leadership, the main driver behind sustained value creation. In a series of interviews, I am exploring the different approaches of different business leaders (all chartered accountants) to strategy. I had a virtual…
Auditors will be augmented with technology towards becoming Augmented Auditors 4.0 (Audit 4.0) if the profession wants to remain relevant. As a profession, auditors currently find themselves somewhere between Audit 2.0 and Audit 3.0, with many still relying on outdated tools in a modern business environment. Given the volume of transactions which businesses process daily,…
The Professional Ethical Choice Model described here is one of the experiential learning tools used on SAICA’s mentoring programme, Development of the model A former chair of the Health Professions Council of South Africa’s (HPCSA) Ethics Committee, Professor Charles Malcolm, shares a story of how he came up with the idea of using a method…
The post-qualification journey of a CA(SA) makes available a broad landscape of career choices. Beyond the well-structured boundaries of TIPP (Training in Public Practice) and TOPP (Training Outside Public Practice) lies unmapped territory which we must navigate by looking to ourselves for co-ordinates. As we add the title of cartographer to our list of credits,…
The key for women who want to make it in the accountancy profession. Some women often give up on their dream careers because of personal circumstances. Anneline Marais shares her story on how she decided to not give up on her vision of becoming a chartered accountant (CA(SA), even after an unplanned pregnancy. She also…
As the accounting profession in South Africa evolves, the sector is welcoming new talent into its ranks. SAICA’s numerous training programmes are evidence that the industry is churning out fresher, younger minds as it continues to grow. But with so many opportunities to work in the lucrative private sector, why would a young professional choose…
When asking a school child what values his/her school embraces, he/she will quickly tell you: respect, honesty, fairness, responsibility, acceptance, excellence … We all develop personal values from a very young age, and these values are personally embedded in who we are, where we come from, what we have experienced, and how we see the…