Geoff A. Goldman

Ethics and Tax Evasion: A Survey of South African Opinion

Most studies of tax evasion take an economic or public finance perspective. Not much has been written from a philosophical or ethical viewpoint. That is probably because most economists are utilitarians and most lawyers are legalists. However, there is a small body of literature that addresses tax evasion issues from a philosophical or theological perspective. The present study is intended to add to that small body of literature while forming a bridge to the public finance literature as well. The authors developed a survey instrument that included eighteen (18) statements incorporating the three major views on the ethics of tax evasion that have emerged in the literature over the last 500 years. Each statement began “Tax evasion is ethical if ….�? The remainder of each statement included one of the 18 justifications for tax evasion that have been given in the theological and philosophical literature over the last five centuries. The purpose of the survey was to determine the relative strength or weakness of each of the historical arguments as well as to determine whether opinions differed by demographics. The survey was distributed to groups of management, economics and finance students at a South African university. This paper reports on the results of that survey.

Exploring academics' experiences of a merger in higher education: The reflective experience of mergers (REM)- framework

In contrast to most mergers and acquisition literature which focuses on merger activity in the business world, this paper examines the University of Johannesburg (UJ) merger, which is typical of transformation in South African Higher Education. This merger does not conform to the norm, as it is ideologically motivated and thus the ideal base to study individual experiences of large scale change. Following a qualitative, case study approach, 40 academic employees from UJ were interviewed. Findings indicate that academics relay their experiences and perceptions of the merger in three discernable timeframes, each with its own dynamic. Collectively, these timeframes constitute the reflective experience of mergers (REM) framework, which examines how merger experiences of academic staff shape their perceptions of and attitudes towards the merger over time. The REMframework reiterates the temporal nature of change, its effect on the emotional and psychological wellbeing of individuals, and the role of leadership during a merger.

Selected skills required for sustainable small and medium businesses

The objective of the study was to determine to what extent the selected skills contribute to the growth and the sustainability of small and medium businesses. In an attempt to understand the underlying factors contributing to the high failure rate of small and medium businesses, this study focused on the extent to which small and medium business owners from two age groups perceived five identified skills generally associated with entrepreneurial and business behavior as conducive to either success or failure. A lack of entrepreneurial and business skills impacts on the growth and survival of small and medium businesses in the Johannesburg Metropole. A quantitative study approach using structured survey questionnaires was used amongst 150 small and medium businesses in the Johannesburg Metropole. Factor analysis was used to analyze the responses gathered from the survey. Findings indicated that all selected entrepreneurial skills (leadership, creativity and innovation, networking, goalsetting and time management) appeared to be critical for small and medium businesses sustainability and growth. Although previous researches have indicated that entrepreneurial skills played crucial role in small and medium businesses sustainability, this study highlighted some of the key skills and attributes that SMEs owners should possess in order to operate their business ventures successfully.

A Holistic Synthesis of the Organisation Theories

Abstract Much literature exists on the topic of ‘organisation’. Many different academic disciplinary areas stake their claim to aspects of business organisation. The social sciences offer many different perspectives of the phenomena associated with it; as different lenses, through which the object is perceived very differently. According to social constructivists, the business organisation is socially constructed. For psychologists, it exists at the nexus of individual human needs. For economists, the business organisation operates as a mechanism responding to signals of supply and demand. In this paper the business organisation is re-imaged as an entity existing within, and comprised of, chaotic systems. On the basis of a synthesis of seminal theory this paper attempts to offer a holistic perspective of business organisations; that ‘pulls together’ these multidisciplinary perspectives. On the basis of this synthesis, it is argued that the organisational context is inherently endogenous, and that qualitative research methods might offer management scientists a more valid perspective of the relationships within organisations than empirical methods can.

Ethical Conduct in Business Organisations: The Opinion of Management Students in Gauteng

This study investigates the perceptions that business and management students have towards ethical practices of businesses organisations in terms of the environment, their employees, community, regulators and competition. This study employed an exploratory survey design to collect primary data via a self-administered questionnaire. Data were collected from 251 business and management students at a national university in Gauteng, South Africa. Apart from reliability statistics and descriptive statistics, one sample t-tests were employed to test stated hypotheses. The findings showed that students perceived certain aspects of organisations’ ethical conduct in a relatively negative light. As the study concluded that business and management student perceived the ethical conduct of business organisations in a somewhat negative light, organisations should take heed and better outwardly promote the interests of all stakeholders. As more than 75% of the students surveyed had working experience, they represent also the opinion of people in the working world. This study reiterates the fact that what whilst organisations profess to act ethically, this does not necessarily seem to be the case. As more research on this issue reaches the same conclusion, this groundswell should effect change in due course.

Refections on Capitalism: Insights from Modern Music

Abstract As with other cultural artifacts, music (apart from being a form of recreation) contains a message. Very often this message is a form of social commentary. Using this premise as a point of departure, this conceptual paper dialectically tries to assert whether modern music engages with capitalist ideology and the effect thereof on society. An understanding of how music, as social mouthpiece, engages with this issue can increase our understanding of how capitalist ideology effects people which, in turn, can shed new light on the discourse surrounding ethical conduct of business organisations within a capitalist society. The paper shows that modern music does provide critique on the capitalist ideology and even provides critique on business organisations as instruments of capitalism. This critique explores the negative, societal effects of capitalism, showing that the notions of success and prosperity come at the expense of the very society it wishes to serve.

On the ethical conduct of business organisations : a comparison between South African and Polish business management students

This study explores the opinions of Polish and South African management students regarding the ethical conduct exhibited by organisations specific to their respective home countries. Through the use of a survey, primary data were collected via a self-administered questionnaire. Non-probability sampling in the form of a quota sample was employed, and a target of 250 respondents was pursued at a South African and a Polish university respectively. The data were subjected to SPSS. The findings showed that students in South Africa and Poland have little faith in organisations perceived to be conducting business in an ethical fashion. Interesting similarities and differences in Polish and South African opinion were also identified.