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The study examined whether male and female South African accounting and tax practitioners differed in their self-reported ethical attitudes, reported professional experiences, reported categories of unethical client requests and stated intended responses to a tax-related ethical scenario. The study was motivated by mixed research observations on gender perceptions of ethical behaviour and the high number of previous accounting scandals in South Africa. These scandals have led many to question the ethics of the accounting profession, and whether accountants are upholding public trust. A quantitative, cross-sectional survey was employed. A total of 245 usable questionnaires were analysed. Mann-Whitney U tests were used to examine gender differences across 12 ethical-attitude items, while chi-square and exact tests were used to evaluate associations involving the categorical professional indicators, reported client-request categories and stated scenario responses. No statistically significant gender differences were detected across the 12 ethical-attitude items, and no professional ethical indicator remained statistically significant after adjustment for multiple testing. Although female respondents selected the understate-income category more frequently than males, this exploratory comparison did not remain statistically significant after adjustment for multiple testing. Approximately 90% of both groups stated that they would notify both the client and the South African Revenue Service (SARS) when responding to the understated-income scenario, and no statistically significant gender association was detected. Findings indicate limited gender-related variation in the reported ethical attitudes and stated professional intentions of practitioners in this predominantly young, early-career sample. They also highlight the importance of practitioners’ reported exposure to external client pressure and their stated intended professional responses. The findings should not be interpreted as demonstrating actual ethical behaviour or as establishing that professional education, regulation or occupational socialisation caused the observed similarity.

Almost every aspect of the decision-making process that individuals or organisations engage in involves value judgements or the influence of what can be used to determine what is morally good or wrong.  The characteristics of those who make decisions, specifically their perceptions of the situation, and their social networks, all have a big influence on how their actions turn out. Thus, it is essential from the perspective of SMMEs to comprehend this idea to objectively evaluate the current decision-making procedures and offer recommendations for enhancement. Assessing how SMMEs' value judgements affect their decision-making in their business environment was the aim of this study.  The conduct of SMME operators was the foundation for this study, which examined how their value judgements and decision-making skills may support economic growth and help them thrive in a competitive market. To gather information from a variety of SMMEs in the eThekwini Municipal Area, simple random sampling was employed. A total of 229 business owners responded to the survey which produced the study's sample while data was gathered and analysed using SPSS (version 24). The study concluded that organisations that embrace good value judgement will experience the greatest sense of fulfilment and happiness when they act and make choices that are consistent with their values.

Leadership theories have underpinned significant leadership studies and practices which span decades. Despite the plethora of research on different leadership theories and styles, there is minimal research exploring the relationship between previous leadership theories and the ethical leadership style. Previous research has shown that the ethical leadership effect goes above and beyond other leadership styles and theories as the latter lack an exclusive ethical focus. Therefore, this paper aims to address the identified gap from a preliminary perspective of previous leadership theories as compared to the ethical leadership style. In addition, ethical leadership is the ‘only’ leadership style that is part of the King IV code and report on Corporate Governance in South Africa. The study is built on previous research conducted on leadership theories in relation to ethical leadership and corporate governance as per the King IV report. The method employed involved conducting a historical narrative review of research from more than 60 relevant sources obtained from different databases and search engines on this topic. The paper found that a relationship exists between historical and contemporary leadership theories, contemporary theories and ethical leadership style, and ethical leadership and corporate governance. Stemming from these results, a conceptual model of the relationship between leadership theories, ethical leadership style, and Ubuntu ethics is shown. It is hoped that different types of organizations in South Africa will benefit from this review paper since most need to comply with the King IV report and code. The focus should be on ethical leadership as it promotes better employee performance and positive organizational outcomes.

Misconduct, in any form, whether corruption, theft, mismanagement of funds, maladministration, non-compliance of rules, etc. may create unethical environment in an organisation. This situation, if not get corrected timely, may have a negative impact on organisational performance as employees may be more inclined to focus on personal gains than working towards realising orgaisational vision. Authors of this article have utilised various official reports to substantiate this statement, and hence avoid a biased approach. The study focuses on the Local Government Sector Education Training Authority (LGSETA), to assess whether there is misconduct that limits the organization’s ability to establish an ethical culture. The study is based on qualitative desktop analysis utilising literature and document reviews to gather information. The findings explore varied ethical challenges and thus discuss measures to combat misconduct in LGSETA. The study recommends the adoption of the Governance Operating Model, suggested by Deloitte (2013) that can assist LGSETA to minimise misconduct by implementing measures to institute and promote an ethical culture.