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19 March 2021 | Story Dr Martin Mandew | Photo Kaleidoscope Studios (Sonia Small)
Dr Martin Mandew
Dr Martin Mandew believes that the devastating impact of the pandemic will be felt for quite some time.

A Human Rights view by Dr Martin Mandew, Campus Principal of the UFS Qwaqwa Campus


It is not easy to discern the silver in the lining of the pandemic cloud that we have been living under over the past twelve months. I hazard to say that for those at the bottom of the socio-economic heap, those whose daily life is nothing but a gut-wrenching struggle to scrape together a semblance of a meal, talk of silver linings is foreign to their experience. The pandemic has shown just how low leaders can sink when elected public officials steal and redirect food parcels – meant for the poor and destitute – for their own personal consumption, for those close to them through family ties, through friendship and through political affiliation, or sell it for personal financial gain. The intended relief measures, designed to be non-partisan, are used instead to promote the socio-political divisions that already exist in the community. The unspoken mantra seems to be: If you look like me, if you think like me, if you believe like me, if you speak like me, if your political beliefs are like mine, only then can you expect me to do the public good for you and for your benefit that I have been elected to do, even though I get paid for carrying out this very important task. Talk of unity is rich in such an environment.

Nation-building
The devastating impact of the pandemic will be felt for quite some time. In the next twelve months we must, despite the enormous challenges ahead, re-imagine and craft a future of unity, where personal, political, ethnic, racial, gender, economic, and other differences will not stunt and sabotage efforts of socio-economic renewal. This Human Rights Month is a stark reminder for us to go back to our foundations as a South African nation. It is a time to press the reset button in the agenda of nation-building. Nation-building is not achieved through a fiat, a ‘let-it-be-so’ declaration. While taking the necessary steps to rebuild a battered economy, nation-building also entails making the necessary investments in social support to alleviate the impact of the pandemic on the most vulnerable in society, while also ensuring that the white-collared hyenas are kept at bay. The right to health care, food, water, and social security is enshrined in the Constitution.  

The future
Nation-building also entails making bold investments in education, taking care that as budgets are re-organised, re-prioritised and reduced, the education sector is not made a casualty of austerity measures. We must not falter to build our nation on a solid foundation of education, ensuring that we make the right investments and the required interventions in this very critical sector. There are components in the sector that are weak and glaringly under-resourced, such as early childhood development, as well as post-school technical and artisanal training. We need to strengthen these as part of building a firm foundation for our fledgling nation. This is a very important asurance for the future of our nation. Only an educated nation is best equipped to confront the challenges that lie ahead, such as those that the COVID-19 pandemic has thrust upon us. The right to education is enshrined in the Constitution.

News Archive

Number of PhD graduates a record for School of Accountancy
2017-06-27

Description: School of Accountancy PhDs Tags: School of Accountancy PhDs

From left to right: Dr Stiaan Lamprecht,
Dr Cornelie Crous, Prof Hentie van Wyk
(Programme Director: School of Accountancy),
Prof Francis Pietersen (Rector and Vice-Chancellor),
Prof Dave Lubbe (Research Fellow: School of Accountancy),
Dr Léandi Steenkamp and Dr Louis Smidt.
Photo: Charl Devenish

This year’s mid-year graduation ceremony for master’s and doctoral degrees saw the School of Accountancy honouring four alumni with PhDs in Accounting on 26 June 2017 at the Callie Human – a record for the School of Accountancy.

Professor Hentie van Wyk, Programme Director of the School of Accountancy and promoter of one of the doctoral degrees, says, “Over the past three to four decades before 2017, no more than five doctoral degrees were awarded by the School of Accountancy.”

Dr Cornelie Crous, Dr Léandi Steenkamp, and Dr Louis Smidt received their doctoral degrees with specialisation in Auditing, and Dr Stiaan Lamprecht with specialisation in Accounting.

PhD candidates’ thesis and personal profiles
Dr Crous, who was born in Bloemfontein on 30 June 1979, is currently working in the School of Accountancy as a Senior Lecturer in Auditing. Her thesis, which is titled ‘Corporate Governance in South African Higher Education Institutions’, influences the application of corporate governance principles in higher-education institutions. It provides a thorough breakdown of the application and disclosure of the application of corporate governance principles in terms of both South African and international best practices in publicly-funded universities in the country.

Dr Lamprecht’s thesis, ‘A Financial Reporting Framework for South African Listed Companies under Business Rescue’, contributes innovative knowledge and insights to the existing body of knowledge on financial reporting.  According to his study, with reference to a listed company under business rescue, there is a need for an underlying financial reporting assumption that varies from the recognised going concern and liquidation assumptions. Users of the financial statements of such a company also require an accounting measurement model based on current values, as opposed to the mixed-measurements accounting model employed at present.

Dr Smidt completed both his master’s and PhD degrees at the UFS. This father of two sons is currently a lecturer at the Tshwane University of Technology. His thesis, ‘A Maturity Level Assessment on the use of Generalised Audit Software by Internal Audit Functions in the South African Banking Industry’, has already started to contribute to the internal audit profession in South Africa and globally.  Due to its existing extension to internal audit functions in various industries in Canada, Columbia, Portugal, and Australia, the value has been enhanced, as it now provides an internationally correlated set of results.

Dr Steenkamp, who completed her Magister in Auditing with a distinction at the UFS in 2013, is a qualified Chartered Accountant (CA (SA)), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), Professional Accountant (SA), and member of all the professional bodies. Her thesis, ‘The Sectional Title Industry in South Africa: Enhancing Accounting and Auditing Practices’, makes a significant impact on the sectional title industry and the accounting profession in South Africa. The literature review gave an in-depth overview of risks associated with sectional title for various stakeholders (i.e. owners, trustees, managing agents, auditors and accountants, and EAAB-appointed inspectors).

“Indeed a special day for the School of Accountancy!” says an ecstatic Prof Van Wyk. Professor Dave Lubbe, Research Fellow in the School of Accountancy, was the promoter for three of the four doctoral degrees.

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