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South Africa’s Ethical Dilemma

Even the auditing profession with its stringent independence and ethical requirements taught as part of the curriculum at university is now being...

ETHICS: Value-added

I am a hypocrite.In their first-ever lecture in Accounts 1, I ask students to tell me the objective of business, a key question in...

Taking Ownership of Your Accounting Practice.

In 2011, the New York Times published an article specifying the top 10 reasons small businesses fail. Number 4 on the list...

VIEWPOINT: THE TRUTH ABOUT DISHONESTY

I recently spent 20 minutes with one remarkable individual after the next as fellow judges and I assessed finalists in SAICA’s Top 35-Under-35 chartered...

Transfer Pricing Compliance: An Ethical Dilemma?

Transfer pricing has been named as one of the main mechanisms used by multinational groups for base erosion and profit shifting (BEPS). While transfer...

Workplace Ethics – Saying and doing beyond mere compliance

To avoid the risks and negative consequences of ethical gaps, there needs to be an alignment between...

ETHICS: The Source of Ethics?

In the longstanding lecturers’ tradition of using imagined names that only the lecturer thinks are funny, I recently asked my students why it is...

SPECIAL REPORT: THE FUTURE OF ETHICS

THE FUTURE OF ETHICS ETHICS & CORPORATE GOVERNANCE DEFINITION OF ‘ETHICS’ DECONSTRUCTED COMMERCE WITHOUT MORALITYTHE FUTURE OF ETHICSThe novelist Elie Wiesel once said that there may be...

Disciplinary Committee Ruling

In the disciplinary proceedings against Mr Munroe Swirsky, the Institute proffered charges against Mr Swirsky in relation to offences contemplated by By-Laws 34.12, 34.16,...

ETHICS

WHY BE ETHICAL?Sometimes, I am tempted to lie to my students. Well, not “lie”, exactly. More like “not disclose material facts”. I see the...