Tasneem Joosub

Corporate social responsibility in South Africa: quo vadis?

Purpose - – Strategies and policies aimed at alleviating poverty in Sub-Saharan African countries usually depend on capitalistically driven economic growth. However, the view that capitalism needs to reinvent itself to survive the crisis of confidence brought about by the recent global financial collapse depends on the extent to which such a shared value oriented, sustainable capitalist reinvention is embraced by emergent business leaders. A sustainable system of capitalism driven by business and community shared value can only take root if the hearts and minds of future business leaders are convinced of their cogency and appropriateness. The paper aims to discuss these issues. Design/methodology/approach - – This paper reports the findings of an empirical study utilizing a Likert-type scale designed to measure corporate shared value (CSV) and corporate social responsibility (CSR) among a sample of fourth year accountancy students at a leading South African university. Findings - – Preliminary findings suggest that perceptions of this group of emergent leaders generally regard CSR rather than CSV as the “correct” business model for companies to follow. Although the sample is limited to one South African university and is relatively small, it contributes to the literature by offering insight into emergent business leaders’ perceptions and their view of the direction of CSR in South Africa should take. Research limitations/implications - – Implications of the paper are that by offering insight into emergent business leaders’ perceptions of South African society and specifically their view of the direction South African CSR should take, the paper suggests prescriptive remedial steps in policy that educational and other learning institutions could take to engender appropriate social values in learners. Originality/value - – The study contributes to the literature by offering devised and tested measuring instruments for CSR and CSV in the South African context and gives insight into emergent business leaders’ perceptions and their view of the direction of CSR in South Africa should take.

Perceptions Among Professional Accounting Students of Self, Job Attractiveness and Academic Reputation

Abstract Discussions around career pathways have gained momentum in the field of career development to assist young people in mapping out their career choices in order to achieve meaningful and productive futures. The purpose of the study was to empirically investigate third-year accounting students’ perceptions of the comparative worth and the utility of a career choice based on one of four accounting major subjects. The four compulsory subjects are offered on the professional degree to become a Chartered Accountant (CA) offered at the University of the Witwatersrand. The research design was descriptive and cross-sectional. Results were discussed in terms of existing theory, with both internal and external factors considered. Findings indicated that financial management accounting was the dominant career choice option, followed by taxation. The value of the study resides in the insights gained regarding the salience of various career perceptions among professional accounting students.

Business Case for Corporate Social Responsibility in Emerging Economies? An Exploratory Empirical Study of the South African Business Context

Abstract Purpose To examine the business case for corporate social responsibility (CSR) in the South African context. Methodology A cross-sectional correlation research design involving quantitative and qualitative data. Findings The findings lend general support for the utility of business case oriented CSR strategic applications in the South African business context. Research limitations The small samples using accountancy students and high CSR performing companies restricted the generalizability of the findings. Also, the links between respondents’ propensity to purchase and actual purchasing behavior remained undetermined. Contribution The chapter provides an empirically validated model measuring associations between individual perceptions of actual and expected CSP configurations with predilections to purchase products from a sample of high profile CSR multinational South African companies. Practical implications The results suggest the model’s cogency and lend general support to the utility of the business case strategy in the South African business context by showing associations between CSR company profiles and respondents’ intentions to purchase their goods and services. Social implications The importance of CSR in providing social benefits in South African communities is reinforced by its strategic importance in offering business benefits to companies that invest in its implementation. Originality/value of chapter Development and empirical verification of a novel conceptual model in the South African business context.