Dissertations / Theses on the topic 'Chartered accountants – Rating of'

The ability of accountants to appropriately perform in practice is linked to over-arching professional competence. Continuing Professional Development (CPD) is the current 'solution' within the accounting profession with reference to post-qualification maintenance and development of professional competence. However, there is a lack of evidence in the literature to demonstrate how CPD supports accounting practitioners as they seek to maintain and further develop their professional competence. The objective of this thesis is to examine this 'gap'. The thesis explores how practitioners perceive competence in the context of their professional status and how, through engagement with CPD, they maintain and develop their professional competence. This study is situated within the largest professional accounting body operating in Ireland, Chartered Accountants Ireland (CAI). Interviews were conducted with members of CAI and a phenomenographic approach was used to examine participants' perceptions and practices with regard to professional competence and continuing engagement with professional development. Variations were evident with regard to participants' perceptions of professional status and professional competence. Variations also emerged in relation to participants' experiences of maintaining and developing professional competence. These variations pertain to distinct practitioner lifeworlds; comprising practice versus non-practice, gender and experiential stages. The 'essence' of the professional competence phenomenon highlighted that practitioners experience a series of developmental 'blocks', at varying experiential stages. These experiential stages are novice, competent, proficient and expert. There are varying foci at each experiential stage. There are also varying perceptions of professional competence at each stage: professional competence comprises personal (innate), knowledge ('know that') and social ('know how') competences but there is strong differentiation within each of these categories at each distinct experiential stage, with a focus on knowledge competence at novice stage and an emphasis on social competence at expert stage. Lifelong learning elements accompany each developmental 'block'. The maintenance and development of professional competence is thus akin to a progressive, unceasing, process which encapsulates lifelong learning. Furthermore, it is apparent that no one particular mode of learning is sufficient i.e. as practitioners gain more experience and develop more expertise, their modes of learning change. At early experiential stages, the focus is on formal learning, 'amassing' large volumes of prescriptive technical knowledge and techniques, with little acknowledgement of actual role experiences. As practitioners progress, the value of experience is acknowledged and there is a growing autonomy with regard to what and how competences are learned and developed. There is also increasing reliance on learning through engagement with others. At more advanced experiential stages, learning largely results from experiences and is more holistic and intuitive. The study extends the application of phenomenographic research to the accounting practitioner domain. It also adds to existing literature by providing a detailed account of the work of accounting practitioners and of their perceptions and practices with regard to professional competence and professional development. The study thus provides a backdrop of developmental experiences and a means of facilitating CAI to affect a more 'rounded' and practical developmental approach for its member practitioners.

Considering the increasing shortage of newly qualified chartered accountants in South Africa, this study focused on investigating factors that influence newly qualified chartered accountants to either leave or stay with their employing organisation. This study was conducted at a financial services organisation situated in Cape Town, which like all other financial institutions, would like to decrease the exit of newly qualified accounting professionals and ensure that skilled employees remain within the organisation. • Participants in this study completed an open ended written questionnaire (N =19) and were then interviewed (N = 19) about the factors that determine whether or not they would leave the organisation. The following five reasons were identfied as the most important: bureaucracy (lack of autonomy); career possibilities; good line management; organisational culture; work-life balance. Retention strategy policies that were meant to assist with employee attrition were not effective in achieving the retention of the newly qualified chartered accountants. The main reason for the lack of graduate retention was that the policies were not properly communicated to the employees. The findings of this study indicate the necessity for the financial services organisation to do a rigorous reassessment of their retention policies and to put processes in place to decrease the exits of talented and knowledgeable employees.

This is a qualitative study which draws on the interpretivist tradition to research the processes by which Chartered Accountant (CA) students begin to develop their sense of professional identity. The thesis draws upon recent research on identity in early professional learning, in particular the aspects of becoming and belonging through which people enter into a community of practice. The purpose of the research is to understand the developing professional identity of students of the Institute of Chartered Accountants of Scotland (CA Students). In order to develop this understanding, data gathered at a number of focus groups at which CA Students were the participants, have been analysed. The transcripts from these focus groups are the primary source of data. This was analysed thematically and metaphorically in order to explore the senses that CA Students were making of their own entry into the accountancy profession. The analysis was used inductively to produce a resulting theory which has developed as a Professional Identity Map of the CA Student (PIMCAS). It elaborates the processes that impact on the developing professional identity of the CA Student. The findings of the research illuminate the processes by which CA Students become and belong, in particular marking the influence of the Training Firm and the Individual Values of the CA Student. The notions of becoming and belonging underpin the stories the CA Students tell of how they understand their developing professional identity. The practical implication of the results of this research for the future training of CAs is finally explored.

This thesis studies the relationship between the careers of women in accounting in New Zealand in the twentieth century and their membership of, and contribution to, the major accounting association in this country, the Institute of Chartered Accountants of New Zealand. The relationship is placed within historical context. In recent decades there has been much research on the experiences of female professionals in their workplaces but little of this research has been on the involvement of these women in their professional associations. Yet these associations have an important role in defining, controlling and representing professions. This thesis argues, using accounting as an example, that there is a parallel between the careers of professional women and their participation in their professional associations. In New Zealand, as the social climate changed during the twentieth century so too did women's membership in the Institute and their employment as public accountants. The level and type of women's contribution in the Institute has reflected their participation in the wider profession.

Bibliography: pages 121-126C.
The research problem addressed in this research is the shortage of qualified chartered accountants from the black community in South Africa. This research attempts to identify what factors have resulted in this shortage, what efforts are being made to address this imbalance by which organisations and what factors could be considered as critical to the success of organisations, programmes and/or individuals. The study consists of a literature review and a three stage survey. Qualified black accountants and representatives of educational and other relevant organisations responded to questionnaires or were interviewed. The study is descriptive and exploratory in nature. Results indicate common trends amongst individual accountants and the opinions and experiences of organisations, rather than quantifiable data. The initial survey highlighted issues which have historically contributed to the shortage of black accountants, including awareness and perception of the profession, institutions, structures, racism, financial, macro and micro societal and educational factors. Educational factors were focused on for the remainder of the research. The literature review examined research in the areas of academic support programmes, cognition, learning and education and accounting education. Needs assessment, organisational objectives, educational methodology and evaluation were highlighted as potentially important factors in academic support programme design. The final section of the research drew on the practical experiences of support organisations and qualified accountants. The factors identified in the literature review appeared to be evident in most programmes. The group of qualified accountants participating in the study had not, however, participated in educational interventions by organisations, so the effectiveness of the hypothesized success factors could not be adequately assessed. Other issues which were identified in the study, and which are suggested for further research, were participation in facilitated or informal study groups, issues related to bilingualism and language and the importance of the locus of control over, and location of responsibility for, learning. The results indicate certain trends and commonalities which could guide further study, but the small population and sample size, and low response rates limit the generalisability of the results. Although the results are inconclusive as to the effectiveness of support organisations, a number of implications of the study for the short and long term, as well as suggestions for future research, can be made.

Professions are characterised by the services they provide and in accounting this includes standard setting. The accounting profession became increasingly involved in the regulation of external financial reporting during the twentieth century by setting standards of accounting practice for its members and entity stakeholders. This narrative analysis of the history of accounting standards in New Zealand focuses on why the accounting profession in New Zealand, as elsewhere in the English-speaking world, assumed the responsibility to draft accounting standards. It argues that accountants did so to maintain their professional status. The New Zealand Institute of Chartered Accountants was instrumental in creating accounting standards in New Zealand. Cautious to begin with, the Institute soon became a progressive and innovative standard setter, not only developing a conceptual framework for New Zealand standards but also making the standards sector neutral. The Institute retained control of the drafting of accounting standards even when, as happened in the latter decades of the twentieth century, the New Zealand Government became more involved in the standard setting process. Recent changes in the standard setting process, however, such as the development and use of international accounting standards and the creation of statutory bodies to draft and authorise standards raise questions about the accounting profession’s continuing use of standard setting as a mechanism for maintaining professional reputation.

Technical report (MBA) -- University of Stellenbosch, 1987.
University of Stellenbosch Business School
ENGLISH ABSTRACT: Two methods of inflation adjustments are explained and evaluated to determine which method gives better results for a company with a given capital structure. The objective was to lay down a method to predict, without detai l and difficult ca l culus , the preferred method to use for a company with a known financial structure . The resul ts of the two methods and for differen t companies notated on the Johannesburg Stock Exchange , are shown in the Appendices.
AFRIKAASE OPSOMMING: Twee metodes vir inflasie regstelling is verduidelik en geevalueer ten einde vas te stel watter metode beter resultate lewer vir 'n maatskappy met 'n gegewe kapitaalstruktuur. Die doelwit was om 'n metode daar te stel om te voorspel. sander detail berekeninge. watter metode verkieslik is vir 'n maatskappy met 'n bekende finansiele struktuur. Die resultate van die twee metodes en vir verskillende maatskappye genoteer op die Johannesburgse Effekte Beurs is getoon in bylaagvorm.

The comments submitted by The South African Institute of Chartered Accountants (hereinafter referred to as “SAICA”) to the Discussion Paper issued by the South African Revenue Service (hereinafter referred to as “SARS”) in respect of Interpretation Note 61, included the following important introductory comments: “We heartily welcome and endorse the revised approach, which brings the South African interpretation closer to international norm. South Africa is too small an economy in the world to be out of step with the general consensus view, including the views of our main treaty partners (who are mainly OECD members). It also reduces the prospect of having to resort to a mutual agreement procedure; not to mention reducing the likelihood of litigation in the South African courts.” South Africa‟s approach to the determination of a legal person‟s “place of effective management” (hereinafter referred to as “POEM”) differs from the international approach and has resulted not only in adverse tax implications, but also in a lot of uncertainty for various taxpayers.
Dissertation (LLM)--University of Pretoria, 2013.
Mercantile Law
unrestricted

Knowledge in professional and business related courses are grounded in real-world business contexts, which influence the theoretical aspects of an academic programme. Most students in South Africa lack prior business and auditing knowledge, which makes it difficult for them to transfer the theoretical business knowledge, skills and attributes acquired in an educational setting, to the workplace setting. The challenge for auditing educators is to facilitate the acquisition and transfer of theoretical auditing knowledge in preparation of and application for the workplace. Research studies suggest that there is a key dilemma within continuing professional education and development, which mainly relates to the tension between the academic knowledge, skills and attributes and the knowledge, skills and attributes required in professional auditing practice. The purpose of this qualitative study was to assess and compare the development of professional competencies and related expertise of different individuals at different stages in their professional auditing careers. The Dreyfus's five-stage model of skill acquisition (Dreyfus's model) offers a useful theoretical framework for understanding how individuals acquire knowledge and skills through formal instruction and experience. The five stages of the Dreyfus model are identified as novice, advanced beginner, competent, proficient and expert. In this study, the adapted Dreyfus's model was used to assess the knowledge and skills needed of auditors at various stages in an academic and professional training programme in South Africa. Using ten semi-structured interviews, this study highlights the differences in the levels of expertise between experienced auditors and auditors at the novice stage of proficiency. Participants in this study included audit graduates, audit trainees and audit managers. The study found that there were distinct stages in skills development, generally in line with those suggested by the Dreyfus's model, and that there were major shifts in individuals' practice with the development of professional expertise. Central to the movement from one stage to the next is the way in which meaningful connections are made between what is already known (theory) and its application (practice). In developing a framework for understanding what auditing knowledge, skills and experiences are required at various stages, this study informs further development plans for educational workplace settings that are specifically designed for individuals to progress from one developmental stage to another.

Thesis (MComm)--Stellenbosch University, 2013.
ENGLISH ABSTRACT: The objective of the study was to identify predictors of success in the SAICA Board Examination. The study considered various personality states and traits, cognitive ability, learning and study strategies and academic progress as predictors of academic success of auditing trainees writing the SAICA board examinations in order to qualify as Chartered Accountants. A detailed literature review was undertaken which identified that academic success has successfully been predicted by the Big Five personality traits, cognitive ability, by elements of psychological capital more specifically hope, efficacy, resiliency and optimism. The literature also confirmed the successful prediction of academic success through prior learning achievements and the implementation of study and learning strategies. The research study was an ex post facto, quantitative and exploratory study. The study sample consisted of a group of 126 auditing trainees from three of the Big Four auditing firms who were preparing to write the Public Practice Examination (“PPE”). These students were assessed by means of a test battery consisting of the Basic Traits Inventory, which assessed personality traits, the Ravens Advanced Progressive Matrix, which tested cognitive ability, the Psychological Capital Questionnaire in order to test positive psychology states, and the Learning and Study Strategies Inventory to test a number of study and learning techniques. The study also gathered biographical information pertaining to past academic results in terms of third year accounting marks and results from their Certificate in the Theory of Accounting. The study identified hope and auditing as strong predictors of success in the PPE SAICA Board examination. It went further to investigate the predictors of success in the qualifications leading up to the PPE. The study confirmed that third year accounting results is a strong predictor of success at the Certificate in the Theory of Accounting (CTA) level. A number of personality states and traits, study and learning strategies and indices of prior academic success, proved to be good predictors of success in the QE1 and PPE SAICA Board Examinations. It further identified prior academic progression as a successful predictor of success in the PPE. The overall conclusion of the study was that the success of the PPE cannot be considered in isolation, but rather based on the identified predictors of personality states and traits, study and learning strategies and academic progress throughout the academic career of an aspiring Chartered Accountant.
AFRIKAANSE OPSOMMING: Die doelwit van die studie was die identifisering van voorspellers ten opsigte van sukses in die SAICA Raadseksamen. Verskillende persoonlikheidstipes en -eienskappe, kognitiewe vermoë, leer- en studiemetodes, sowel as akademiese vordering is as voorspellers van akademiese sukses van ouditkundekwekelinge, wat die SAICA Raadseksamens aflê, ten einde as Geoktrooieerde Rekenmeesters te kwalifiseer, tydens die studie in ag geneem. 'n Volledige literatuurstudie is onderneem waartydens daar gevind is dat akademiese sukses suksesvol deur die "Groot Vyf" persoonliksheidseienskappe, kognitiewe vermoë, elemente van sielkundige kapitaal, en meer spesifiek hoop, selfbekwaamheid, veerkragtigheid en optimisme, voorspel kon word. Die literatuurstudie het ook die suksesvolle voorspelling van akademiese sukses deur middel van voorafgaande akademiese prestasies, sowel as die implementering van studiemetodes bevestig. Die navorsingstudie was 'n ex post facto, kwantitatiewe en eksploratiewe studie. Die steekproef het uit 'n groep van 126 ouditkunde kwekelinge, vanuit drie van die "Groot Vier" ouditeursmaatskappye bestaan. Die studente was in die proses van voorbereiding vir die aflê van die Public Practice Examination (PPE). Hierdie studente is geëvalueer deur middel van 'n toetsbattery wat bestaan het uit 'n Basic Traits-persoonlikheidsvraelys, die Ravens Advanced Progressive Matrix, wat kognitiewe vermoëns assesseer, die Psychological Capital-vraelys, wat aangewend word om die positiewe sielkundige toestand te evalueer, asook die Learning and Study Strategies Inventory om 'n aantal studie- en leermetodes te evalueer. Die studie het ook biografiese inligting ingesamel, wat verband hou met akademiese prestasie met betrekking tot die derdejaarsprestasie in rekeningkunde, asook akademiese sukses behaal tydens die Sertifikaat in die Teorie van Rekeningkunde. Die studie het hoop en ouditkunde as sterk voorspellers van akademiese sukses in die PPE geïdentifiseer. Verder het die studie ook ondersoek ingestel na akademiese sukses tydens die voorafgaande kwalifikasies in die aanloop tot die PPE, as voorspeller. Die studie het 'n aantal persoonlikheidstipes en -eienskappe, sowel as studie- en leermetodes as sterk voorspellers van akademiese sukses in die SAICA raadseksamens bevestig. Verder het die studie voorafgaande akademiese vordering as 'n suksesvolle voorspeller van akademiese sukses in die PPE geïdentifiseer. Die algemene gevolgtrekking van die studie is dat sukses in die PPE-Raadseksamen nie in isolasie oorweeg kan word nie, maar eerder gebaseer moet word op die geïdentifiseerde voorspellers van persoonlikheidstipes en -eienskappe, leer- en studiemetodes en akademiese sukses gedurende die totale akademiese loopbaan van 'n aspirant Geoktrooieerde Rekenmeester.

Cette thèse explore les formes d’engagement et apporte une réponse à la question : Que devient aujourd’hui le contrat normatif de profession des comptables libéraux dans un contexte de mutation de leur profession ? Nous avons croisé deux champs théoriques : celui du comportement organisationnel avec la théorie du contrat psychologique et la sociologie des professions avec le modèle intégré de De Rozario (2006). Nous avons conduit 20 entretiens qualitatifs auprès de comptables libéraux et mobilisé une grille d’analyse construite à partir de la théorie du contrat psychologique qui prend en compte les actants humains et non humains. Les résultats nous permettent de dire que malgré les violations contractuelles actuelles et les transitions, la profession de comptables libéraux continue de faire engagement par son contrat normatif. Il est composé de trois contrats psychologiques individuels qui sont : transactionnel, transitionnel et relationnel. Les mutations actuelles incitent à des contrats psychologiques transactionnels plus denses avec des réseaux d’experts et un contrat psychologique relationnel avec les outils de gestion surtout digitaux pour répondre aux conjonctures problématiques. Finalement, le contrat relationnel avec la profession réduit aujourd’hui à sa composante diplôme, mute vers des contrats relationnels de réseaux experts de proximité
This thesis explores the forms of commitment and provides an answer to the question: What is becoming of the normative contract of chartered accountants in a context of change of their profession? We crossed two theoretical fields: that of the organizational behavior with the theory of the psychological contract and the sociology of the professions with the integrated model of De Rozario (2006). We conducted 20 qualitative interviews with chartered accountants and mobilized an analysis grid based on the psychological contract theory that takes into account human and non-human contract makers. The results allow us to say that despite the current contractual violations and transitions, the profession of liberal accountants continues to lead to a commitment through its normative contract. The latter comprises three individual psychological contracts which are transactional, transitional and relational contracts. Current changes are leading to increasingly complex transactional psychological contracts with networks of experts and a relational psychological contract with management tools, especially digital devices, to respond to the crisis they face. Finally, the relational contract with the profession reduces today to its diploma component, moving towards relational contracts of expert networks of proximity

The aim of this research was to develop a competency model for auditors by identifying those characteristics and behaviours that predict success as an auditor. The Work Profiling System (WPS), the Repertory Grid Technique (RGT) and the Critical Incident Technique (CIT) were the tools and techniques used to achieve this aim. This research was conducted in two groups: trainee accountants (year 1- 3) and chartered accountants (year 4-5+). The results of the research, which was conducted within one of the Big 5 auditing firms, indicated that the competencies required of a trainee accountant are largely consistent with those of registered chartered accountants, working in the same environment. The most noticeable difference was the change in focus from cognitive or technical skills during the earty years to a focus on managerial competencies in later years. The competencies identified in this research compare well with reported models in literature.
Industrial and Organisational Psychology
M.A. (Industrial Psychology)

The start of the twenty-first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom belonged to the accounting profession, perpetrated the fraud. As a result, internationally, the accounting profession has suffered an enormous loss of goodwill, and its reputation as a profession with integrity has been severely harmed. Accounting professionals are no longer accorded the high regard they commanded in the past. The consequences for the profession have been far-reaching: accounting now faces a long, uphill battle to restore its reputation and to regain the trust of the international business community. This study replicates two famous international studies in the South African context. The focus of the study was to establish whether factors such as the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA), the corporate ethical environment and their age influence the ethical judgement of individual accountants. The first such study was conducted in the United States of America (USA), and it was followed by similar research in Turkey. The results of these two studies suggested very different factors that could influence accountants' ethical judgement. The study reported in this article investigated South African chartered accountants; and its results were similar to those obtained in the US study.

It is widely accepted that accounting education aims to produce competent professional accountants, who are capable of making a positive contribution to the profession and the society in which they work. The provision of a basis of ethical values should therefore be viewed as an important aspect of professional accountants’ education and training. In the face of increasing changes encountered by accountants, it becomes essential that they develop and maintain an attitude of learning to learn (i.e. Continuous Professional Development or CPD). In current times, an education programme for Chartered Accountants (CAs) needs to transcend the traditional approach that emphasised ‘transfer of knowledge’, with learning defined and measured strictly in terms of knowledge of principles, standards, concepts, facts and procedures at a particular time. This study aims to investigate the utilisation of the CPD of ethics among prospective CAs by analysing and statistically interpreting the perceptions and attitudes of a group of undergraduate students at a South African higher education institution, by means of an empirical survey. The objectives of this study are to: (i) demarcate the CA and his/her profession by studying undergraduate students’ perceptions; (ii) determine undergraduate students’ perceptions of CPD, life-long learning (LLL) and ethics, within the framework of a CA and his/her undergraduate education; (iii) investigate the perceived core values within the CA profession; and (iv) analyse specific aspects of the education and training of prospective CAs at the University of Johannesburg (UJ).
Professor Thea L. Voogt Professor Ben Marx

Anyone desiring to qualify as an accountant or auditor is required to pass an examination as approved by the Public Accountants' and Auditors' Board to establish whether candidates have attained the required standard of academic knowledge in terms of the syllabi laid down by the Board, as well as whether they are able to apply that knowledge in practice (P AAB, 1995). However each year many students fail this very important examination. The reasons for this are not clear and the purpose of this research is to determine whether: personality; vocational interests; intelligence; matriculation Mathematics and home language (English/ Afrikaans) results, predict success in the QE, by comparing a group of successful and unsuccessful QE candidates. The logistic regression, discriminant analysis and t-test statistical procedures, indicated that: warmth (A), liveliness (F), rule-consciousness (G), social boldness (H), apprehension (0), self-reliance (Q2), perfectionism (Q3), tension (Q4), computational interest, social services interest, mechanical interest, Mental Alertness and matriculation home language, are significant factors to consider when identifying candidates likely to be successful in the QE.
Industrial & Organisational Psychology
MCOM (Industrial Psychology)

The global financial environment is constantly and rapidly shifting. This has resulted in changes to the International Financial Reporting Standards (IFRS). In support of the developments in the global business environment and the swift changes in IFRS, the local financial regulators have had to follow with supporting changes in national regulations. Taking the above factors into consideration, the auditing and accounting professions all over the world face various challenges, and South Africa (SA) is no exception. Thus, it was imperative for these professions in SA to make the same radical alterations. One of the areas demanding attention was the process of becoming a Chartered Accountant (CA). Inter alia, one focus area was the final examination in the qualifying process. The Chartered Accountant Qualifying Examination Part One (QE Part 1) has been changed from a closed-book assessment to an open-book assessment. This change is relevant because of the importance of the examination itself and the apparent lack of intensive research on students’ perceptions of this type of assessment. In my research I explored the perceptions of taxation students on open-book assessment in the QE Part 1. My study commenced with a focus group (consisting of students that had no previous open-book assessment exposure). I used Interactive qualitative analysis (IQA) as qualitative research method. During this focus group, the students identified ten perceptions (also referred to as affinities) on open-book assessment. For each affinity the focus group provided a descriptive name and an explanatory definition. These affinities were: good preparation, back-up, encourage, general advantages, improve quality of answers, negative symptoms, negative environment, personal experience and hindrance, different approach and time management. This group of students also identified relationships between these different affinities. These relationships were summarized and reflected in a system interrelationship diagram (SID). Findings from this SID indicated that students perceive good preparation as the strongest driver for successful completion of an open-book assessment. The SID indicates three primary outcomes namely negative symptoms, a different approach and time management. The affinities as identified by the focus group were then used during the interviews (conducted with students who had previous open-book assessment exposure). During the IQA interviews, the students were asked to comment on the posed affinities and the possible relationships between them. These findings were summarized and reflected in an interview SID. This SID indicated that these students perceived the primary driver in the system to be a different approach with two primary outcomes - negative environment and improvement in quality of answers. The IQA method is in essence a theory–generating tool that assisted me in my understanding of a group and individual students’ perceptions, before and after exposure to an open-book assessment.
Dissertation (MCom)--University of Pretoria, 2011.
Taxation
unrestricted

The purpose of this study was to explore the strategising practices of chartered accountants (CAs) in the South African mining industry. Few studies have dealt with the practical skills CAs employ when they engage in strategising practices and, in particular, a gap could be identified on how CAs engage with strategy tools during strategising. Approximately two thirds of all directors in South Africa are CAs and only 11% of directors who are CAs also hold master‟s degrees in business administration. The question then arises of how do CAs engage with strategy tools during strategising? This study applied key concepts of social practice theory to explore the strategising practices of CAs from a strategy-as-practice perspective. The strategy-as-practice perspective entails studying strategy practitioners within their social constructs. The context of this study was the South African mining industry, a landscape seen as an essential part of the South African economy. An exploratory qualitative research design was applied whereby one-on-one interchanges during individual interviews provided rich, detailed descriptions of how CA strategists use strategy tools when they engage in strategising practices. The social nature of the practices and praxis of strategy practitioners from a strategy-as-practice perspective constantly changes. As such, the current study was conducted from a constructivist paradigm to describe the narrative reality of the strategy practitioners as they engage with strategy tools. The findings of the study portrayed participants as bricoleurs of strategy tools, i.e. craftspeople who adapted and interpreted strategy tools from an accounting perspective to serve the requirements of the situation they face.
Financial Accounting
M. Phil. (Accounting Sciences)

As the struggle to attract, engage and develop talent in knowledge intensive firms increases, this paper sought to uncover succession-planning strategies professional services firms may employ to attract Chartered Accountants to partnership. Designed as an organizational action research study, this investigation elicited the perspectives of Chartered Accountants using a survey and interviews. Chartered Accountants at all stages of their career development at Collins Barrow Calgary LLP were targeted, including newly designated professionals, Managers, Senior Managers and Partners. The study found that although the role of partner is unclear to research participants, autonomy, compensation and an established firm infrastructure are enticing. Study recommendations included the creation of a compelling vision to educate and engage prospective partners, communicating attractants and barriers to advancement to partner and enhancing existing partnership talent development programs. This organizational action research project was designed in full compliance with Royal Roads University's (RRU) (2007) Research Ethics Policy.

The profession of chartered accountancy (CA) is critical to the economic, social and cultural development of South Africa. It has the potential to play a broader leadership role in the development of the financial skills the country needs so desperately. Extensive research has shown that South Africa has far too few CAs to satisfy the needs of the economy. The profession itself is, however, facing numerous challenges especially given the high expectations of employers of newly qualified CAs and the image of the profession in South Africa in regard to transforming professional demographics, a vestige of the apartheid regime. Many commentators agree that the fundamental flaw in accounting education is that it has remained static while the profession has changed. There is growing consensus among accounting professionals that recent accounting graduates do not adequately meet the standards set by potential employers in the modern, globalised business environment. One university that offers an accredited CA programme is the North-West University (NWU) which is perfectly placed to draw students from rural and urban areas alike; it has the potential to make a significant contribution to the accountancy skills shortage of the country and, hence, contribute to the economy and broader society. However, being newly formed as a result of government‟s merger of various historic institutions, the NWU faces some tough challenges in its endeavours to contribute to the delivery of CAs. The NWU must identify and break down the barriers, limitations and weaknesses that prohibit its students from achieving optimal results, especially the barriers that can, at least partly, be controlled or influenced by the university. The various studies reported on in this thesis are all built around this pivotal theme, i.e. they all endeavour to reveal the hurdles the institution needs to overcome or the areas that require improvement to ensure that the NWU successfully delivers as many as possible CA graduates of the highest quality and to the optimal benefit of employers and broader society. Ultimately, this study wishes to provide the NWU with the information it needs to reform its CA programme in line with this goal. In broad terms, this study, therefore, aims to establish the extent of the barriers to success of the CA programme at the NWU and to make recommendations on appropriate interventions to address such issues. To address the broad aim of this thesis, it is divided into five subordinate research projects, each designed to identify areas in the NWU‟s CA programme that necessitate amelioration. The first project has the primary objective of comparing and critically analysing differences in curriculum, teaching and learning methods, and assessment between the NWU CA programme and the professional accountancy department of a comparable university in the United Kingdom (UK) (so as to identify possible interventions for the NWU programme). It would be imprudent for any organisation not to look first towards international best practice in search of interventions, and a comparable UK institution is an obvious choice given the similarities in degree structures, the South African higher education framework having originally developed from the UK framework. The method employed is a case study involving the comparison of the qualification frameworks of the two countries involved and of two specific accounting degrees in regard to curriculum, teaching and learning, and assessment, including the inspection of institutional documentation and an analysis of focus group transcripts involving academic staff from either institution. The remainder of the projects delve into more specific internal concerns regarding the NWU‟s CA programme. The second project has the objective of identifying and gauging the strength of possible barriers to student achievement (as identified in the literature) in the NWU‟s CA programme and, with a view to gaining insight into transformation constraints, the third project aims to assess whether there are differences in the perceptions of the NWU‟s CA students from different campuses and different ethnic backgrounds regarding the efficacy of various students achievement drivers. Both these projects involve a written survey on student perceptions on achievement barriers affecting the NWU. The participants to these projects were 790 CA students and the results are analysed statistically. The strength of achievement barriers and transformation constraints indicated in the accounting education literature might not reveal the complete picture of the reasons why students fail, especially at the first-year level where failure and dropout are often of great concern. To, therefore, determine the full range of barriers, the fourth research project has the objective of diagnosing any possible reasons for student failure (that are not necessarily addressed in the literature) and, more specifically, failure to complete the first year of CA studies at the NWU successfully. This project is approached in a wholly qualitative manner through a discursive analysis of four separate focus group interview transcripts involving a total of 29 randomly selected failed CA students. The first four research objectives reveal a number of weaknesses in the NWU‟s CA programme in need of amelioration, and various recommendations are made in this regard. A major theme arising is the lack of skills development and assessment opportunities afforded to students in the NWU CA programme. The thesis then explores the use of integrated case studies and business simulation assignments as educational tools to address this problem. Faithful to the fifth research objective of developing and evaluating a prototype of the most needed tool recommended as an educational intervention, an actual inter-disciplinary integrated case study and business simulation assignment is developed to enhance students‟ professional skills. The success of the assignment is evaluated by having 56 third-year CA students actually complete the assignment and then testing their experiences thereof utilising an adapted questionnaire designed for this purpose, followed by statistical analysis of the data. The contributions of this thesis are manifold including, but not limited to, the identification of a variety of areas for amelioration in accounting education practices, being one of very few comprehensive studies that investigates many achievement barriers holistically. This thesis sheds new light on some themes that have not yet been sufficiently researched in prior literature, including the value of career-oriented communication, transformation in accounting education, student failure in South African accounting education and the usage of inter-disciplinary integrated case studies or simulations in accounting. It further contributes a new empirical questionnaire, the reliability of which has been confirmed, making further research possible in various other settings. It benchmarks South African accounting education to that of at least one developed country; such international comparisons are scarce in the accounting education field, especially involving Africa. Moreover, it offers explanations for the drivers of pedagogical approaches in accounting education with reference to various forces rooted in institutional theory and education theory. The author, however, believes that the most practical contribution of this thesis is the actual inter-disciplinary case study and business simulation assignment which can be used or adapted by accounting educators to develop and assess professional skills and which provide some evidence of students‟ experiences of such an assignment that can inform the development of future assignments. Inter-disciplinary integrated tools are scarce in this field. The thesis is of managerial value for the NWU, but its findings are not confined to the domain of this institution, as they should provide useful insight for other institutions and accounting educators, as well as government(s) and professional bodies as the guardians of the profession. Delivering a higher quantity of better qualified CAs, especially from the designated population groups, are to the benefit of the whole country. Most of all, this thesis provides evidence of efforts to make a difference in the continuous quest to ameliorate accounting education one step at a time.
PhD (Accountancy), North-West University, Potchefstroom Campus, 2014

M.Comm. (Auditing)
2009, SAICA released its Competency Framework. The Competency Framework detailed specific competencies to be achieved at entry point into the profession, but placed specific emphasis on pervasive qualities and skills. The competencies in the Competency Framework now form the foundation of SAICA’s qualification model, which will be assessed in the revised Part I and Part II in 2013 and 2014 respectively. As a consequence, SAICA-accredited academic providers are now being tasked to deliver not only specific competencies, but also pervasive qualities and skills. No research had been conducted on the views of individual academics at SAICA-accredited academic programmes on the delivery methods that result in the acquisition/development and assessment of SAICA’s pervasive qualities and skills, as well as on the challenges related to the delivery of these competencies. Thus, there was significant pressure on academic providers to respond to SAICA’s requirements in the Competency Framework, and, in the context of this dissertation, to respond vis-à-vis pervasive qualities and skills. The research problem was addressed by following a two-pronged approach, which firstly entailed conducting an extensive literature review and then performing empirical work. The literature review identified delivery methods that are recognized by IFAC, applied by CAGE member bodies’ and used in the accounting profession to equip candidates with pervasive qualities and skills. The empirical work solicited the views of individual academics at SAICA’s accredited academic programmes on delivery methods that may be applied in the transfer of pervasive qualities and skills, and on the challenges associated with this debate. This study found that an array of delivery methods must be used in the delivery of competencies, and formulated 19 acquisition/development and 17 assessment methods that may be applied by academic providers in addressing SAICA’s pervasive qualities and skills, and by HODS in drafting policies that address these competencies. In addition, this dissertation highlighted the inconsistencies between academics providing instruction on the undergraduate programme and their honours counterparts. It was emphasized that competence is a continual process, and that the onus to deliver all SAICA’s competencies rests with the academic providers during their education programmes. Furthermore, the research findings make a significant contribution to the existing body of knowledge on pervasive qualities and skills.

Abstract in English, Southern Sotho and Afrikaans
South African chartered accountants (CAs(SA)), who are primarily trained as financially orientated technical specialists, play a significant role as part of management teams, which require expertise in leadership, strategy, marketing, communication and teamwork among other managerial skills. However, it has been found that accounting professionals have inherent characteristics that could act as barriers to career transition and adaptability in the volatile and challenging accounting profession. This study employed an interpretative phenomenological analysis research design to gain insights on the way CAs(SA) in the financial services sector have managed to overcome barriers and leverage enablers to transition their careers. Accordingly, interviews were conducted with CAs(SA) who occupy or have occupied a management position in the financial services sector. The findings revealed that the participants had prepared themselves for transition by gaining credibility and confidence by means of exposing themselves to challenging work, leading others, taking part in varied activities, updating their substantive knowledge base and using mentors. Through their attitudes, behaviour and decisions, participants were able to influence their career development context by being adaptable. Further, participants revealed that they were able to overcome barriers by gaining practical experience and exposure to varied tasks and career development opportunities, reading, listening and further training and education. Participants were also able to overcome barriers and create enablers by learning from others through informal mentorships and working in strong teams, which limited the extent to which they had to learn from their own mistakes. These insights could benefit not only CAs(SA) themselves but also professional accounting bodies, academic institutions, training organisations and employers of CAs(SA).
Di-chartered accountant tsa Afrika Borwa (CAs(SA)), ba rupetsweng ka sehlooho jwalo ka ditsebi tsa setekgeniki ka tsa ditjhelete, ba bapala karolo ya bohlokwa dihlopheng tsa bookamedi tse hlokang botsebi ho tsa boetapele, meralo, papatso, dikgokahano le tshebetso ya sehlopha, hara ditsebo tse ding tsa bookamedi. Leha ho le jwalo, ho fumanwe hore diprofeshenale tsa accounting di na le ditlwaelo tse tebileng tse ka iketsang dithibelo tsa kgolo mosebetsing le phetophetoho kahare ho profeshene ya accounting e dulang e sa tsitsa hape e na le diphephetso. Boithuto bona bo sebedisitse moralo wa patlisiso wa kutlwiso ya batho ya ntho e itseng ho fumana tsebo ka mokgwa oo diCA(SA) lekaleng la ditshebeletso tsa ditjhelete ba kgonneng ho fenya dithibelo tse jwalo le ho sebedisa dithutso ho hola mesebetsing ya bona. Ka tsela eo, di-inthavu di entswe le diCA(SA) tse maemong (kapa tse kileng tsa ba maemong) a bookamedi kahara lekala la ditshebeletso tsa ditjhelete. Diphetho di bontshitse hore bankakarolo ba itokiseditse phetoho ka ho iphumantsha bokgolwehi le boitshepo ka ho ipepesetsa mosebetsi o phephetsang, ho etella ba bang pele, ho nka karolo mesebetsing e fapaneng, ho ntjhafatsa ditsebo tsa bona le ka ho sebedisa batataisi. Ka mehopolo ya bona, boitshwaro le diqeto, bankakarolo ba ile ba kgona ho susumetsa ntshetsopele ya mesebetsi ka hore ba kgone ho fetofetoha. Ho feta moo, bankakarolo ba supile hore ba kgonne ho fenya dithibedi ka ho fumana tsebo ya ketso le ho ipepesetsa mesebetsi e fapaneng le menyetla ya ntlafatso ya tshebetso, ka ho bala, ho mamela le ho etsa dithuto le dithupelo tsa ntshetsopele ya thuto. Bankakarolo ba boetse ba kgonne ho hlola dithibelo le ho hlahisa dithusi ka ho ithuta ho tswa ho batho ba bang ka ditataiso tse sa hlophiswang le ka ho sebetsa le dihlopha tse matla, e leng ho neng ho fokotsa makgetlo ao ka ona ba neng ba tlameha ho ithuta ka diphoso tsa bona. Dintlha tsena di ka ba molemo eseng feela ho diCA(SA) ka bo tsona, empa le ditheo tsa profeshenale tsa accounting, ditsi tsa accounting, mekgatlo ya thupelo le bahiri ba diCA(SA).
Suid-Afrikaanse geoktrooieerde rekenmeesters (CA’s(SA)) wat primêr as finansieelgeoriënteerde tegniese spesialiste opgelei is, speel 'n beduidende rol in bestuurspanne wat kundigheid in leierskap, strategie, bemarking, kommunikasie en spanwerk en ander bestuursvaardighede vereis. Daar is egter bevind dat rekeningkundige praktisyns inherente eienskappe het wat struikelblokke kan wees vir loopbaanoorgang en aanpasbaarheid in die ongestadige en uitdagende rekeningkundige beroep. Hierdie studie het 'n interpretatiewe fenomenologiese ontledingnavorsingsontwerp gevolg om insig te bekom oor die wyse waarop CA’s(SA) in die finansiële sektor daarin geslaag het om sulke struikelblokke en hefboominstaatstellers te bowe te kom om loopbaanoorgang te bereik. Onderhoude is dienooreenkomstig met die CA’s(SA) gehou wat bestuursposisies in die finansiële sektor beklee of beklee het. Die bevindings het gewys dat die deelnemers hulleself vir oorgang voorberei het deur geloofwaardigheid en vertroue te verkry deur blootstelling aan uitdagende werk, om ander te lei, deelname aan gevarieerde aktiwiteite, om hulle substantiewe kennisbasis op te dateer en om mentors te gebruik. Deur aanpasbare houdings, gedrag en besluite kon die deelnemers hulle loopbaanontwikkelingskonteks beïnvloed. Die deelnemers het ook aangedui dat hulle struikelblokke te bowe kon kom deur praktiese ervaring en blootstelling aan gevarieerde take en loopbaanontwikkelingsgeleenthede, en deur lees, luister en deelname aan verdere onderwys en opleiding. Die deelnemers was voorts in staat om struikelblokke te oorkom en instaatstellers daar te stel deur by ander te leer deur informele mentorskap en om in sterk spanne te werk, wat die mate waarin hulle uit hulle eie foute moes leer, beperk het. Hierdie insigte behoort nie net CA’s(SA) te baat nie, maar ook professionele rekeningkundige liggame, akademiese instellings, opleidingsorganisasies en werknemers van CA’s(SA).
Management Accounting
M. Phil. (Accounting Sciences)

South Africa is experiencing a financial skills shortage with a severe shortage of accountants and chartered accountants in particular. The aim of this study was to measure accessibility of public higher education in South Africa, in general and specifically relating to accountancy programmes with special emphasis on chartered accountancy programmes in South Africa, by making use of selected accessibility indicators. Although some of these indicators have been used to measure accessibility of higher education in general both locally and internationally, they are not often used to measure accessibility of a programme for a particular profession such as accountancy or chartered accountancy. This study aimed to fill this gap by measuring the selected accessibility indicators and providing subsequent rankings of the four public universities selected for this study. The results can be used by institutions that offer accountancy and chartered accountancy programmes as well as the South African Institute of Chartered Accountants, as the profession’s Education and Training Quality Assurance body, to evaluate the accessibility of accountancy as well as chartered accountancy programmes.
Financial Accounting
M. Compt. (Applied Accountancy)

The growth of Islamic banking and financing as an alternative financial management model is flourishing in new regions. South Africa is one of the markets which is opening up to Islamic banking and finance as the need for financial products that comply with Shariah is increasing, among both Muslims and non-Muslims. It is, thus essential that the extent to which the true benefits of Islamic banking are being realised within the South African context are examined as it is important that this practice be properly understood by its constituents and that the perceptions of Islamic banking be well managed. The purpose of this research is to study the perceptions of Islamic banking in South Africa. More specifically, the study seeks to explore the current level of awareness of the culture of Islamic banking and the criteria that shape a consumer’s banking choice. A comparative, quantitative study between Muslim and non-Muslim chartered accountants was conducted using a structured questionnaire which contained specific questions relating to perceptions, awareness and bank selection criteria. The results of the study indicate that the majority of Muslim and non-Muslim chartered accountants have a low level of knowledge about Islamic banking terms. As expected there are differences in the perceptions of Islamic banking between Muslim and non-Muslim chartered accountants with religion emerging as the primary reason for Muslims engaging with an Islamic bank. However, non-Muslims may also be attracted to this form of banking if they were more aware of its principles and methods. As regards the issue of bank selection criteria, most of the respondents were engaged in conventional banking and the provision of fast and efficient services was clearly primary importance to both Muslim and non-Muslim chartered accountants.

The study was prompted mainly by the need for and possibility of collaboration or even mutual accreditation of practising chartered accountants and auditors in the countries of Southern Africa. In establishing common ground between these countries of Southern Africa it was found that the countries share not only geographical space but also strong and increasingly important trade links, movement of people between the countries and in some instances a common history, culture and language in the form of English. The current harmonisation process of accounting standards worldwide enhanced this process. A literature study was done emphasising South Africa as part of the Southern African region, with a special emphasis on accountancy education. An analysis of current international co-operation was done with special reference to the current international harmonisation process. As part ofthe background an analysis was done of the current status of the accountancy profession in each Southern African country. As this study was done from a South African perspective, the emphasis was on the views of members of the accounting profession in public practice with regard to greater cooperation in the region in the accountancy field. This was achieved by means of an empirical survey. It was found that the aforesaid professionals are overwhelmingly in support of greater cooperation in the region. They believe that it would enhance the status of individual accounting bodies worldwide~ that costs, information and infrastructure could be shared; and that it would enhance professionalism and improve service to clients. Specific areas were identified where co-operation could be improved, namely that academic training should be harmonised, practical tralning should be interchangeable and agreements should be reached with individual countries. Some concern was expressed that above all, control should be maintained over the standards of academic and practical education. It is recommended that the bodies governing the accountancy establishment in South Africa, especially the South African Institute of Chartered Accountants and the Public Accountants' and Auditors' Board, should increase their current efforts to establish greater formal relations with other countries in the Southern African region.
Auditing
D. Compt. (Accounting Science)

Dissertação de mestrado em Contabilidade
Num mundo cada vez mais carente de valores éticos, os profissionais da contabilidade, na sua atividade profissional, estão frequentemente expostos a dilemas éticos, e nem sempre escolhem a opção mais ética. Quando estas situações vêm ao conhecimento público, a reputação e a confiança na classe é abalada, pelo que conhecer o comportamento dos profissionais da contabilidade torna-se um imperativo ético da profissão. Assim, este estudo tem como objetivo principal compreender o comportamento ético dos profissionais da contabilidade em Portugal, através do estudo das infrações cometidas pelos profissionais e as implicações dessas infrações em termos de sanções disciplinares. O estudo empírico foi realizado através da análise de dados estatísticos, com recurso a técnicas de estatística descritiva e testes não paramétricos. Este estudo analisou as infrações éticas de 970 profissionais de contabilidade que cometeram infrações disciplinares entre 2002 e 2012. Os dados para este trabalho foram facultados pela Ordem dos Técnicos Oficiais de Contas. O presente estudo comprovou, e de forma consistente com os estudos internacionais, que os princípios que os profissionais da contabilidade mais violam, são o da competência, lealdade e o da idoneidade, e que a existência de um código de ética influencia positivamente a tomada de decisão ética. Outra conclusão foi que as mulheres são significativamente mais éticas do que os homens. Outra descoberta foi que os profissionais da contabilidade mais velhos foram menos éticos do que os mais novos.
In a world increasingly devoid of ethical values, the accounting professionals in their professional activity, are often exposed to ethical dilemmas, and do not always choose the most ethical option. When these situations come to public knowledge, reputation and confidence is shaken in the class, so know the behavior of the accounting profession becomes an ethical imperative of the profession. Therefore, this study aims to understand the ethical behavior of accounting professionals in Portugal, through the study of offenses committed by professionals and the implications of these violations in terms of disciplinary sanctions. The empirical study was conducted by analyzing statistical data, using techniques of descriptive statistics and nonparametric tests. This study examined the ethical violations of 970 accounting professionals who have committed disciplinary offenses between 2002 and 2011. Data was obtained from the Ordem dos Técnicos Oficiais de Contas [Portuguese Chartered Accounting Order]. The present study confirmed, in accordance with international literature, that the principles more violate for the accounting profession, are the competence, loyalty and the reputation, and that the existence of a code of ethics positively influences ethical decision making. Another conclusion was that women are significantly more ethical than men. Another finding was that older accounting professionals were less ethical than the younger.

This study examined the lobbying of the International Accounting Standards Board (IASB) by South African companies. The aim of this study was to establish the timing and methods of lobbying of the IASB by South African companies. Central to this study was the seminal work of Sutton (1984), predicting when and how companies lobby an accounting standard-setter. The research hypotheses for this study were formulated on the basis of Sutton’s (1984) predictions. The online questionnaire in this study was distributed to the top 100 JSE primary listed companies in order to collect primary data to test the four hypotheses regarding the timing, methods and perceived effectiveness of lobbying by South African companies. The findings of the empirical investigation indicated that most South African companies lobby later in the due process of the IASB and prefer using their auditors to support their views at the IASB. The findings are subject to certain limitations that are addressed in the study. Lastly, the researcher provided recommendations for future research in accounting standard-setting in South Africa.
Financial Accounting
M. Phil. (Accounting Sciences)

Abstracts in English, Afrikaans and Sepedi
Approximately half of the people in the world is female and yet women hold just more than one in every five senior management positions. This underrepresentation is a worldwide phenomenon that is also evident in the audit profession where there are few women at audit partner level. The purpose of this study was to explore the experiences of women audit managers – to gain an understanding of the reasons why they resign from audit firms before they are promoted to audit partner level. It was anticipated that this understanding could enable audit firms to develop and implement effective retention strategies to retain women in audit partner positions and to overcome the potential barriers to the equal representation of men and women in senior management positions in audit firms. An exploratory qualitative research approach and an interpretative phenomenological analysis design were used to explore and interpret the lived experiences of the women audit managers to understand the reasons why they resign from audit firms. The study found that unclear progression paths due to uncertain timelines, as well as the black economic empowerment pressures experienced by the audit firms, explained some of the women’s resignations from the audit firms. Unhealthy supervisor relationships, discrimination, no female role models and the “old boys club” as part of the audit firms’ leadership and organisational culture also played a prominent role in the women audit managers’ experiences. Moreover, unsatisfactory compensation together with no work-life balance were found to have influenced the majority of the women’s decisions to resign from the audit firms. Finally, the study also found that some of the participants’ aspirations to become audit partners were not distinct and that other matters were more important to them than their careers.
Alhoewel ongeveer die helfte van die wêreldbevolking vrouens is, is net een uit elke vyf senior bestuurders 'n vrou. Hierdie onderverteenwoordiging is 'n wêreldwye fenomeen, ook in die ouditberoep waar daar net 'n paar vrouens op ouditvennootvlak is. Die doel van hierdie studie was om die ervarings van vroulike ouditbestuurders te verken – om 'n begrip te kry van die redes waarom hulle bedank uit ouditfirmas voordat hulle tot ouditvennootvlak bevorder word. Die verwagting is dat hierdie begrip ouditfirmas in staat kan stel om effektiewe behoudstrategieë te ontwikkel en te implementeer om vrouens in ouditvennootposisies te behou en om die potensiële struikelblokke tot die gelyke verteenwoordiging van mans en vrouens in seniorbestuursposisies in ouditfirmas te bowe te kom. 'n Eksploratiewe, kwalitatiewe navorsingbenadering en 'n interpretatiewe, fenomenologiese ontledingsontwerp is gebruik om die geleefde ervarings van die vroulike ouditbestuurders te verken en te interpreteer om te kan verstaan waarom hulle uit ouditfirmas bedank. Die studie het bevind dat onduidelike progressiebane as gevolg van vae tydlyne, asook die druk van swart ekonomiese bemagtiging wat oudifirmas ervaar, kan verduidelik waarom sommige van die vrouens uit die ouditfirmas bedank. Ongesonde toesighouerverhoudings, diskriminasie, geen vroulike rolmodelle en die stelsel van baantjies vir boeties as deel van die ouditfirmas se leierskap- en organisasiekultuur speel ook 'n prominente rol in die vroulike ouditbestuurders se ervarings. Boonop is bevind dat onbevredigende vergoeding asook geen werk-lewebalans die meerderheid van die vrouens se besluite beïnvloed om uit die ouditfirmas te bedank. Die studie het ten slotte bevind dat dit nie sommige van die deelnemers se kennelike ambisie is om ouditvennote te word nie, en dat ander aangeleenthede van groter belang vir hulle is as hulle loopbane.
Tekanyetšo ya seripa sa batho mo lefaseng ke basadi efela basadi ke fela o tee godimo ga maemo a mahlano a bolaodi bja godimo. Kemedi ye ye nnyane ke setlwaedi sa motlalanaga seo se bonagalago ka go mošomo wa tlhakišo fao go nago le basadi ba bannyane maemong a bolekane bja tlhakišo. Mohola wa phatišišo ye e be e le go nyakolla maitemogelo a basadi ba balaodi ba batlhakiši – go kwešiša mabaka a go re ke ka lebaka la eng ba tlogela mešomo difemeng tša tlhakišo pele ba ka hlatlošetšwa maemong a bolekane bja tlhakišo. Go be go lebeletšwe gore kwešišo ye e ka kgontšha difeme tša tlhakišo go tlhabolla le go phethagatša maanotšhomo a maleba a go dula le bona sebaka mo go maemo a molekane wa tlhakišo le go fediša tšeo e ka bago mapheko go kemedi ya go lekana ga banna le basadi maemong a taolo ya godimo ka go difeme tša tlhakišo. Mokgwa wa diphatišišo tša boleng bja go nyakolla le tlhamo ya kahlaahlo ya ditiragalo tšeo di hlaloswago di be di šomišwa go nyakolla le go hlatholla maitemogelo ao balaodi ba tlhakišo ba basadi go kwešiša mabaka a go re ke ka lebaka la eng ba tlogela mošomo mo difemeng tša tlhakišo. Thuto ye e hweditše gore ditsela tša go se bonale tša kgatelopele ka lebaka la ditatelano tšeo di se nago bohlatse, go tee le matlafatšo ya ikonomi ya bathobaso tšeo di itemogetšwego ke difeme tša tlhakišo, e tlhalositše tše dingwe tša ditlogelo tša mošomo ka basadi go difeme tša tlhakišo. Dikamano tšeo di sa lokago le balebeledi, kgethollo, basadi ba go se tšewe bjalo ka mehlala le “old boys club” bjalo ka karolo ya boetapele bja difeme tša tlhakišo le setšo sa sehlongwa le tšona di ralokile karolo ya bohlokwa go boitemogelo bja balaodi ba basadi ba difeme tša tlhakišo. Go feta fao, tefelo yeo e sa kgotsofatšego go tee le tekanyetšo ya bophelo bja mošomo di hwetšagetše di na le khuetšo go bontši bja diphetho tša basadi tša go tlogela mošomo go tšwa go difeme tša tlhakišo. Mafelelong, phatišišo e hweditše go re ditumo tša batšeakarolo ba bangwe tša go ba balekane ba tlhakišo di be di sa bonale le go re merero ye mengwe e be e le bohlokwa kudu go bona go feta mešomo ya bona.
Auditing
M. Phil. (Accounting Sciences)

Dissertação de mestrado em Gestão
A ética empresarial tem sido um tema de debate recente, em parte motivado pela mediatização dos grandes escândalos financeiros e/ou contabilísticos em empresas estrangeiras e nacionais. Estes acontecimentos são conhecidos por minarem a confiança dos mercados de forma indireta e por lesarem de forma direta aqueles que, na literatura, são designados por stakeholders, os proprietários, colaboradores, clientes, fornecedores e a sociedade em geral. A importância de uma cultura ética das empresas e dos seus responsáveis é um pilar na sustentabilidade das empresas. Aqueles que têm a seu cargo a organização e elaboração do relato financeiro e contabilístico, designadamente, os Técnicos Oficiais de Contas têm um papel central neste ponto. Tal importância da ética e da deontologia nesta profissão justifica o presente estudo. Neste contexto, o estudo desenvolvido tem como objetivo de avaliar o comportamento ético dos Técnicos Oficiais de Contas, através da perspetiva da Ordem profissional, dos próprios profissionais e, por último, dos docentes de unidades curriculares de ética em cursos conducentes à profissão. Para o efeito, o estudo desenvolvido foi suportado numa metodologia de cariz qualitativa, com recurso a entrevistas semiestruturadas dirigidas a dois sujeitos representativos das três visões atrás referenciadas. Além disso, foram também coligidos dados documentais recolhidos na OTOC sobre a atuação deontológica dos TOC´s, de modo a sustentar as conclusões finais. A análise dos resultados evidencia a ideia de que os TOC´s são profissionais com um comportamento ético e deontológico corretos. Para esta imagem favorável relativamente ao comportamento ético destes profissionais poderão ter contribuído dois fatores explorados neste estudo. Um desses aspetos, foram os códigos éticos, enquanto instrumentos de orientação e regulação do comportamento ético. Estes, quando bem aplicados, podem influenciar positivamente a cultura ética nas organizações e nesse sentido a introdução do Código Deontológico dos TOC´s terá tido esse efeito desejado. O outro contributo analisado, refere-se à proficuidade do ensino da ética na formação destes profissionais, como ferramenta útil na resolução de dilemas éticos.
Business ethics has been a subject of recent debate, partly motivated by the media focus given to financial and accounting fraud scandals in foreign and national corporations. These events are known to indirectly undermine market confidence and to directly damage those who, in the literature on the subject, are called stakeholders: the owners, employees, clients, suppliers and society in general. The importance of an ethical culture both in companies and of those in charge of them is a steppingstone for corporate sustainability. Those in charge of the organization and writing of a financial and accounting report, namely Chartered Accountants, play a key role in this matter. The importance of ethics and of an ethical code is the foundation for this present study. In this context, this study’s purpose is to evaluate the ethical behaviour of Portuguese Chartered Accountants, through the perspective of Portuguese Chamber of Chartered Accountants (OTOC), of the professionals themselves and, lastly, of the teachers of subjects which teach ethical values in the curriculum of degrees for managers and accounting professionals With this in mind, this study was supported in a qualitative-approach based methodology, using semi-structured interviews directed to two subjects who are representatives of the three main areas mentioned above. Furthermore, documental data collected in the OTOC about TOC´s ethical performance were also analysed, in a way to support the final conclusions. The analysis of the results shows that TOC’s are professionals who maintain and follow a sound ethical conduct and code. This positive image of Chartered Accountants ethical conduct was enhanced by two aspects that were addressed in this study. One of them was the ethical code as an instrument of guidance and regulation of the ethical conduct. When properly applied, ethical codes may positively influence ethical culture in organizations, and this is why the Portuguese Chartered Accountants Ethical Code had that desired effect. Another of the reasons is the effectiveness of ethical teaching when training these professionals, which is a helpful tool in the resolution of ethical dilemmas.