The SAICA syllabus for Ethics: does it all add up?

Deon Rossouw

Abstract


The South African Institute for Chartered Accountants (SAICA) recently (2005) announced guidelines for a syllabus for Ethics that is to be included in the undergraduate studies of students studying towards the Chartered Accountant (CA) qualification. The purpose of this paper is to make a critical comparison between the objectives and the outcomes of the SAICA Ethics syllabus to determine whether the proposed outcomes match the proposed objectives. A teaching-learning competency framework for applied ethics will be introduced first, to provide a theoretical framework within which the stated comparison between the proposed objectives and outcomes of the Ethics syllabus can be carried  out.

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DOI: http://dx.doi.org/10.4102/sajems.v10i3.697

Submitted: 11 July 2013
Published: 11 July 2013


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South African Journal of Economic and Management Sciences    |    ISSN: 1015-8812 (PRINT)    |    ISSN: 2222-3436 (ONLINE)