Organisational commitment of accountants in Australia and South Africa

This paper examines the independent variables of perceived environmental uncertainty (PEU) and the cultural beliefs of collectivism/individualism between two countries, Australia and South Africa. These countries were chosen because Australia is a stable democracy and South Africa is an emerging democracy which is undergoing significant political, social and economic transformation. The purpose of this paper is to determine whether accountants' commitment to an organisation is associated with perceived environmental uncertainty, collectivism and nationality.

The results of this study suggest that individuals' organizational commitment is associated with nationality (South African and Australian) and that relationship is associated with their cultural beliefs (collectivism/individualism) and an environmental variable, perceived environmental uncertainty.

This research is regarded as important in that multi-national organisations operating in different political and social environments may choose to use different means to ensure the maximum organisational commitment from their employees, in particular, those who are professional accountants.

Capital gains tax in South Africa : lessons from Australia?

In the budget review of23 February 2000, the South African Minister of Finance announced that a capital gains tax ('CGT') would be introduced into South Africa, the anticipated start date at that point being 1 April 2001. Pursuant to Taxation Laws Amendment Act 5 of 2001, a CGT of general operation was introduced into the South African Income Tax Act 58 of 1962 (the 'ITA 1962') through the insertion of the Eighth Schedule¹, read together with s 26A of the Act. Section 26A is the charging provision that states that a person's taxable income included their 'taxable capital gain'. As discussed below, the start date was revised to 1 October 2001.

Teacher attitudes and perceptions of primary school music education at independent schools in South Africa

As South Africa enters the new millennium and is currently in its second term of democracy, the question remains: is outcomes-based education preliminary the way forward for learners in South Africa. The new education system recognises the importance of arts education and specifically music education at the primary school level. This article focuses on music education at independent schools in Gauteng, South Africa. The reporting of this article is based on the author's doctoral thesis entitled "Outcomes-based music education in the foundation phase at independent schools in Gauteng, South Africa". The principal form of research was a questionnaire sent to music teachers at primary schools registered with the Independent Schools Council (ISC). The purpose of the questionnaires was to contribute to a study on teachers' perceptions, attitudes and opinions regarding music education and outcomes-based education. The questionnaire was divided into three main sections, namely: personal and professional details, outcomes-based education and general information. Both open and closed types of questions were employed. The questionnaire yielded both ambivalent views about the change of the education system as well as the inclusion of music as an area of learning within "Arts and Culture". It also identified current teaching trends and exposed areas of weakness that call for attention.

Tonic sol-fa in South Africa : a case study of endogenous musical practice

Tonic Sol-fa was introduced to South Africa during the mid nineteenth century initially by Christian missionaries and later by professional educators to schools, teacher training institutions and local communities. Despite Tonic Sol-fa being the principal means of formal pedagogy and the most commonly-accepted notational medium through which South African communities have developed and sustained what is unquestionably a vibrant choral music tradition, there has been some fairly forthright condemnation of the overall effects of European music - particularly tonal-functional harmony - on indigenous culture. Agawu (2003) and Nzewi (1999), for example, have identified what they describe as the adverse effects of European music on African culture.

This paper counters these criticisms in one respect. It argues that, as one of the most prominent manifestations of European musical culture in sub-Saharan Africa, Tonic Sol-fa represents what Ntuli (2001) identifies as endogenous knowledge - knowledge acquired from non-indigenous sources that has been assimilated and integrated with indigenous knowledge to become the collective heritage of a people. This contention is supported by four short case studies of indigenous South African composers - two past and two contemporary musicians - who have utilised Tonic Sol-fa in their choral music writing and teaching, albeit in differing ways. The paper aims to counter the general criticism that European music has been injurious to indigenous African culture; rather it argues that in reality this manifestation of European music represents an exemplar of endogenous knowledge.

Music education and minority groups cultural and musical identities in the 'newer' South Africa : white Afrikaners and Indians

Music Education, as well as cultural and musical identities are all being renegotiated, post-Apartheid, within the so-called 'newer' rather than the commonly known 'new' South Africa. The developing situation with certain minority groups is particularly interesting. Education in general has undergone much change since the first democratic elections in 1994: music education specifically has been affected by such change in terms of content, delivery and assessment. Within the South African context, cultural and musical identities are often intertwined with language, racial and even tribal identities, and discussing one implies the others. We are particularly interested here in the role of formal Music Education in relation to white Afrikaners and Indians as they renegotiate their cultural development, including musical aspects

Cyber crime influencing businesses in South Africa

This study shows that cyber crime is a recent addition to the list of crimes that can adversely affec tbusinesses directly or indirectly. This phenomenon was not directly prosecutable in South Africa until the enactment of the ECT Act in July 2002. However this Act also prevents businesses to fully prosecute a hacker due to incompleteness. Any kind of commercially related crime can be duplicated as cyber crime. Therefore very little research appears or has been documented about cyber crime in South African companies before 2003. The motivation to do this study was
that businesses often loose millions in cyber attacks, not necessarily through direct theft but by the loss of service and damage to the image of the company. Most of the companies that were approached for interviews on cyber crime were reluctant to share the fact that they were hacked
or that cyber crime occurred at their company as it violates their security policies and may expose their fragile security platforms.
The purpose of this study was to attempt to get an overall view on how South African businesses are affected by cyber crime in the banking and short term insurance sector of the South African industry and also to determine what legislation exist in this country to protect them.
The case study approach was used to determine the affect of cyber crime on businesses like banks and insurance companies and higher education institutions. Each case was interviewed, monitored and was observed over a period of a year. This study discloses the evaluation of the results of how cyber crime affected the cases, which were part of this study. The banks and higher education institutions felt that they were at an increased risk both externally and internally, which is likely to increase as the migration towards electronic commerce occurs. The insurance industry felt that they are not yet affected by external cyber crime attacks in this country.

A survey of management accounting practices in South Africa

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of most of the management accounting practices advocated in management accounting literature, in the sampled firms. Modern management accounting techniques such as activity based costing and balanced scorecard type performance measures are used together with the traditional management techniques such as budgeting and standard costing. Further, our survey revealed a significant change occurring in management accounting practices in South Africa in recent years. Such a change is mainly attributed to the opening up of the South African economy in the early 1990s.

Overcoming barriers: black African chartered accountants in 1990s South Africa

This paper examines the experiences of black Africans in South Africa who became Chartered Accountants in the 1990s. Building on previous work on marginalized groups within the accounting profession, the study relies on interviews with 22 of those who overcame steep educational, economic, racial, cultural, and political obstacles to join a profession that had fewer than 1% black Africans as members. The interviews indicate that those black Africans who did manage to become CAs in the 1990s shared many common characteristics and experiences. They and their families placed a high value on education and made tremendous sacrifices to meet the requirements to earn the CA certification. Many overcame extreme poverty in their childhoods and attended poorly equipped schools. All were exceptionally accomplished academically, most qualifying for scholarships offered only to the very top black African students in the country. Most faced educational disruptions due to boycotts and political protests that shut down schools and many black universities in the years immediately prior to the bringing down of the apartheid regime. All faced racial discrimination in housing and education. Few had ever met a chartered accountant before enrolling in university; many had never heard of the certification until that point. In the 1990s when they entered some of the major firms to meet their training requirements, they were typically not given the same opportunities as their white peers. Now that they have become Chartered Accountants, and the government has changed and instituted affirmative action policies, most find that they are often offered jobs outside of public accounting. Still only composing about one percent of all chartered accountants, in a country that is 75% black African, most believed that the main road towards overcoming this disparity is through radical efforts to equalize educational opportunities in South Africa across racial lines. Most make professional decisions based at least in part on the opportunities a given position offers towards contributing to the black community.

Money laundering trends in South Africa

Reports a study by the Centre for the Study of Economic Crime at Rand Afrikaans University into the characteristics of money laundering schemes in South Africa; these were discussed at a workshop on December 5 2001. Outlines the 1998 Proceeds of Crime Act (POCA), the 1992 Drugs and Drug Trafficking Act and their general money laundering provisions, including negligence and intent, defence and penalties; also the racketeering provisions of POCA. Moves on to the reporting of suspicious transactions, where the POCA provisions will be repealed by the new Financial Intelligence Centre Act (FICA); this covers general obligations, secrecy and confidentiality, penalties, preventing tipping-off, and reporting statistics. Gives examples of the schemes themselves, which fall into broad themes: purchase of goods and properties, abuse of businesses and financial institutions, cash and currency, and the informal sector; case studies include S v Dustigar, Motsepe v Commissioner of Inland Revenue, S v Van Zyl, S v Caswell, and Director of Public Prosecutions: Cape of Good Hope v Bathgate.