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Information Resources Management Association
Advancing the Concepts & Practices of Information Resources Management in Modern Organizations

Ethics in Accounting and Finance: A South African Perspective

Ethics in Accounting and Finance: A South African Perspective
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Author(s): Vannie Naidoo (University of KwaZulu-Natal, South Africa)
Copyright: 2021
Pages: 12
Source title: Sustainability Reporting, Ethics, and Strategic Management Strategies for Modern Organizations
Source Author(s)/Editor(s): Ionica Oncioiu (Titu Maiorescu University, Romania), Sorinel Căpușneanu (Titu Maiorescu University, Romania), Dan Ioan Topor (1 Decembrie 1918 University, Romania) and Dana Maria (Oprea) Constantin (University of Bucharest, Romania)
DOI: 10.4018/978-1-7998-4637-6.ch002


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Ethics forms the cornerstone of business and commerce today. It is the lifeblood of every institution be it private or public enterprise. Organisations have to develop and implement a properly structured policy on ethics outlaying proper governance within the institution. Accounting and finance services are crucial in managing a company's finances and wealth. In the accounting profession, in order for there to be transparency and trust, ethics is a crucial area that needs to be present. The many scandals and ethical dilemmas faced by countries organisations throughout the world has made us pause and take stock of what is happening in industry and has prompted action in law and governance towards ethics and corporate governance. South Africa too, has had its fair share of scandal that has had its legal fraternity, government, and business sector develop the Kings I, Kings II, Kings III, and Kings IV laws that stipulate corporate governance and ethics. Organisations have to be honest, professional, and transparent in their business practices.

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