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Module 2- Ethical value system for professionals in SA 25

The document discusses the ethical value systems for accountants and auditors in South Africa, highlighting the influence of various religious beliefs such as African Ethics, Christianity, Islam, and Hinduism. It emphasizes the importance of understanding these religious values as they shape the conduct and ethical decisions of individuals in the workplace. The conclusion asserts that religious faith offers a framework for morality and insight into human behavior regarding ethics.

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Module 2- Ethical value system for professionals in SA 25

The document discusses the ethical value systems for accountants and auditors in South Africa, highlighting the influence of various religious beliefs such as African Ethics, Christianity, Islam, and Hinduism. It emphasizes the importance of understanding these religious values as they shape the conduct and ethical decisions of individuals in the workplace. The conclusion asserts that religious faith offers a framework for morality and insight into human behavior regarding ethics.

Uploaded by

vhonanilukhwareni1
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
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MODULE 2

Chapter 3 (Ethics for


Accountants and Auditors)
Ethical value system for professionals in SA
Religious values

Values are shaped by religious sources.


Religion-A system of beliefs and practices about God
and/or nature of reality, which includes moral teachings,
traditions, rituals and customs.
Sources of ethical values

From who or what do we draw our ethical values?


Family
Culture
Peers (friends or peers of similar age)
Education
Media
Religion and
Secular value system
Case Study : Thandi and government
tenders.
 Refer to pdf copy of the case study uploaded on blackboard under the
module 2 notes.
Ethical Value Systems in South Africa.

 The most influential sources of ethical values in South Africa are namely:
 African Ethics and
 Christianity
However, we will also touch on the ethics of Islam (40% of the population of
Africa are adherent of this faith). Furthermore, SA trades with countries in the
middle east where Islam is the majority faith in many countries in this region.
Hinduism will also be discussed as it is an important Eastern religious trade and
due to the fact that SA has a high volume of trade with India.
Ethical Value Systems in South Africa.

 Why is it important to discuss religious value systems in a ethics module for


accountants?
 Millions of people identify with religion, use religion to guide their
conduct/behaviour. Thus this will have an impact on their conduct in the
workplace.
Traditional African Ethics

 Draw on the moral taboos, rules and customs that African people have
developed over the centuries.
 Traditional African values include the following;
 Truthfulness
 Moderation
 Generosity
 Patience
 Respect for elders and community
 Concept of Ubuntu
Christian Ethics

 Concept of God and God being seen as a “God of love and justice”
 Christians are therefore encouraged to exhibits the characteristics of God
and the son (Jesus) throughout their lives.
 Concept of the 10 commandments which should govern the behaviour of
Christians.
 Values that are important to Christians are:
 Compassion
 Justice
 Respect
 Generosity
 Truth and
 Love
Islamic ethics

 Acceptance of God’s oneness and Muhammad as God’s prophet.


 Muhammad is seen as the embodiment of human perfection.
 Ethics is God centred, with the will of God being the basis for evaluating
ethical behaviour.
 Values that are important;
 Compassionate
 Forgiving
 Peace
Hindu Ethics

 Hinduism is a way of life.


 Doing and acting are more fundamental then believing.
 Family is an important sphere in which Hinduism had been learned and
expressed.
 Two important themes within this belief system namely;
 Karma and
 Dharma
 Karma refers to actions whether right or wrong and the consequences of
these actions.
 Dharma means right or appropriate actions including moral actions.
Hindu Ethics

 Values that are important;


 Truth telling
 Self control
 Patience
 Hospitality
 Kindness
 Honouring parents
 Unselfishness
 Faithfulness
Conclusion

 Religious faith provides a comprehensive framework and motivation for


ethics.
 Provides a basis for morality as well as;
 An explanation for the existence of both evil and goodness.
 Understanding these faiths is important as they provide insight into the way
in which people live and make ethical decisions.
QUESTIONS

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