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20 June 2018 Photo Valentino Ndaba
Justice Malala and Bernard Agulhas build students business acumen
Bernard Agulhas, engaging students on the auditing world at the Business Acumen day recently hosted by the School of Accountancy.

“Auditors need to have a challenging and sceptical mindset,” said Bernard Agulhas, CEO of the Independent Regulatory Board of Auditors (IRBA), the regulating body responsible for investigating and disciplining auditors. Agulhas presented a talk titled: ’Restoring confidence in the audit profession – the South African story’ at the Business Acumen Day recently hosted by the School of Accountancy at the University of the Free State (UFS).
 
Agulhas shared insights into some of South Africa’s recent auditing scandals surrounding KPMG and the Guptas, Eskom and SA Airways, among others..About 305 BAcc third-year, Postgraduate Diploma in General Accountancy, BCom AccHons, and BAccHons (CTA) students had the privilege of being exposed to the expert opinions of Agulhas and political commentator Justice Malala.
 
Building on Agulhas’s argument, Malala proposed that, “Ethics is at the core of what we should be and should do,” adding that, “the only thing standing between you and anarchy is having institutions like the UFS.”

Malala presents The Justice Factor on eNCA and is also a columnist of note. This award-winning journalist has had his work published internationally in newspapers such as The Wall Street Journal, Financial Times, The Telegraph, The Independent, Forbes and Institutional Investor, among others. His broad perspective shed a different light on political and economic issues currently engulfing South Africa, and encouraging the auidence to apply their critical thinking skills.

Prof Hentie Van Wyk, Head of the School of Accountancy also encouraged students to engage in lifelong learning in alignment to the CA2025 project championed by the South African Institute of Chartered Accountants (SAICA).
 
According to SAICA: “In a world of exponential and continuous change, it has become more critical than ever to ensure that CAs (SA) remain relevant in the roles they perform. The CA2025 project being undertaken is formally researching the competencies, including knowledge, skills and attitudes that CAs (SA) will need to demonstrate in the workplace of the future.” 

One of the pervasive skills identified as a key area in the development of CAs (SA), is business acumen. Business acumen is a more professional term for business savvy or business sense. This skill goes hand in hand with critical thinking – a skill that no CA(SA) can do without. With this in mind, the School of Accountancy identified the need to expose students to leaders who, not only possess these skills, but can contribute to their understanding of the profession and the country’s economy, hence the Business Acumen Day held on 4 June 2018 at the Bloemfontein Campus.

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“To forgive is not an obligation. It’s a choice.” – Prof Minow during Reconciliation Lecture
2014-03-05

“To forgive is not an obligation. It’s a choice.” – Prof Minow during the Third Annual Reconciliation Lecture entitled Forgiveness, Law and Justice.
Photo: Johan Roux

No one could have anticipated the atmosphere in which Prof Martha Minow would visit the Bloemfontein Campus. And no one could have predicted how apt the timing of her message would be. As this formidable Dean of Harvard University’s Law School stepped behind the podium, a latent tension edged through the crowded audience.

“The issue of getting along after conflict is urgent.”

With these few words, Prof Minow exposed the essence of not only her lecture, but also the central concern of the entire university community.

As an expert on issues surrounding racial justice, Prof Minow has worked across the globe in post-conflict societies. How can we prevent atrocities from happening? she asked. Her answer was an honest, “I don’t know.” What she is certain of, on the other hand, is that the usual practice of either silence or retribution does not work. “I think that silence produces rage – understandably – and retribution produces the cycle of violence. Rather than ignoring what happens, rather than retribution, it would be good to reach for something more.” This is where reconciliation comes in.

Prof Minow put forward the idea that forgiveness should accompany reconciliation efforts. She defined forgiveness as a conscious, deliberate decision to forego rightful grounds of resentment towards those who have committed a wrong. “To forgive then, in this definition, is not an obligation. It’s a choice. And it’s held by the one who was harmed,” she explained.

Letting go of resentment cannot be forced – not even by the law. What the law can do, though, is either to encourage or discourage forgiveness. Prof Minow showed how the law can construct adversarial processes that render forgiveness less likely, when indeed its intention was the opposite. “Or, law can give people chances to meet together in spaces where they may apologise and they may forgive,” she continued. This point introduced some surprising revelations about our Truth and Reconciliation Commission (TRC).

Indeed, studies do report ambivalence, disappointment and mixed views about the TRC. Whatever our views are on its success, Prof Minow reported that people across the world wonder how South African did it. “It may not work entirely inside the country; outside the country it’s had a huge effect. It’s a touchstone for transitional justice.”

The TRC “seems to have coincided with, and maybe contributed to, the relatively peaceful political transition to democracy that is, frankly, an absolute miracle.” What came as a surprise to many is this: the fact that the TRC has affected transitional justice efforts in forty jurisdictions, including Rwanda, Sierra Leone, Cambodia and Liberia. It has even inspired the creation of a TRC in Greensborough, North Carolina, in the United States.

There are no blueprints for solving conflict, though. “But the possibility of something other than criminal trials, something other than war, something other than silence – that’s why the TRC, I think, has been such an exemplar to the world,” she commended.

Court decision cannot rebuild a society, though. Only individuals can forgive. Only individuals can start with purposeful, daily decisions to forgive and forge a common future. Forgiveness is rather like kindness, she suggested. It’s a resource without limits. It’s not scarce like water or money. It’s within our reach. But if it’s forced, it’s not forgiveness.

“It is good,” Prof Minow warned, “to be cautious about the use of law to deliberately shape or manipulate the feelings of any individual. But it is no less important to admit that law does affect human beings, not just in its results, but in its process.” And then we must take responsibility for how we use that law.

“A government can judge, but only people can forgive.” As Prof Minow’s words lingered, the air suddenly seemed a bit more buoyant.

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