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13 January 2022 | Story Opinion article by Prof Sethulego Matebesi | Photo Sonia Small
Prof Sethulego Matebesi
Prof Sethulego Matebesi is an Associate Professor and Head of the Department of Sociology at the University of the Free State (UFS).

Opinion article by Prof Sethulego Matebesi, Associate Professor and Head of the Department of Sociology, University of the Free State

 

Commissions of inquiry have been a feature of political life in South Africa since 1994. However, the Seriti and Zondo commissions arguably represent the most explicit evidence of the scourge of corruption in democratic South Africa.

The Seriti inquiry into the arms deal, which cost R137 million, was handed over to former President Jacob Zuma in 2016. This commission found no evidence of the 1999 arms deal corruption. However, Justice Raymond Zondo would hand over one of his three reports to President Cyril Ramaphosa in early January six years later.

Despite their similarities – their role in investigating allegations of widespread corruption and the stern rebuke that the commission heads received from certain public sections – there are several fundamental differences between them, with one predominating. The most fundamental difference between them is that the Seriti Commission’s chairperson and commissioner were referred to the Judicial Service Commission on charges of gross misconduct. A full panel of the Gauteng High Court found that the Seriti Commission mysteriously omitted crucial facts before concluding that there was no proof of corruption. Contrarily, evidence presented to the Zondo Commission has already had dire consequences for several individuals, politicians, and state-owned and private companies in South Africa and abroad. While it is still early days, and perhaps unfair to make this comparison between the two commissions, the Zondo Commission has undoubtedly removed some dark stains from the judiciary that do not augur well for democracy.

 

Erosion of ethical conduct

President Ramaphosa’s renewal project, underscored by a commitment to fighting corruption and strengthening governance, has gained traction over the past two years. Nevertheless, as the Zondo report makes abundantly clear, South Africa is struggling to respond effectively to the complexities of corruption and money laundering. As a nation still being forged, too many men and women entrusted to lead this glorious nation have abandoned the cardinal rule that ethical conduct was central to leadership. Instead, they have knowingly become corrupt conduits through their collaboration and conniving to collapse democratic institutions and practices.

No competent government will fold its hands and watch as its citizens’ livelihoods are destroyed by criminal elements within and outside its ranks, as reported by the Zondo Commission. However, we need to credit President Ramaphosa – with all his leadership flaws – for his continued bold statement to implement the commission’s recommendations without fear or favour. We may want to dismiss this boldness as another political gimmick. In any event, I believe that civil society organisations and liberal democratic institutions are converging, as they did in the past, to challenge attempts to circumvent the recommendations of the Zondo Commission.

 

A trial for President Ramaphosa

Several incidences after the release of the Zondo Commission report indicate what we can expect when the final report is released. Of note were some ANC members’ statements that seemed to differ from President Ramaphosa about the need to support the implementation of the commission’s recommendations. Somehow, Ramaphosa will be on trial – fairly or unfairly – during the year. He will have to overcome some challenges, including the dismal performance of the ANC during the 2021 local government elections and his stance on corruption. Yet, thus far, he has managed to shrug off threats from increasingly aggressive and confrontational elements within the ANC.

The ANC will hold its elective conference at the end of the year. Besides the multipronged, political disinformation strategies that often precede such conferences, some defenders of democracy implicated in the Zondo report may join beleaguered activists to crush opponents and settle scores. Others, however, may take the findings against them on review.

Surmounting these threats from within the ANC will depend on the extent to which the President and his supporters are willing to risk his aspiration for a second term instead of serving the long-term interests of South African citizens.

 

Beyond the politics

The Zondo Commission’s report will remain largely fruitless unless it goes hand in hand with political will and oversight to act on recommendations with the prima facie of wrongdoing and criminality. Without the latter, we need to ask serious questions about Parliament, and the Executive’s ability to solve political matters often offloaded onto commissions of inquiry. For example, while I understand the need for an independent anti-corruption agency and other measures to fight craft, we conveniently ignore how the Auditor-General’s reports detailing rampant corruption and blatant criminality (not irregular expenditure as the elite want us to believe) are ignored year after year.

What difference will these measures bring when you still have leaders and officials with malign influence on procurement procedures?

The bickering against the Zondo report and President Ramaphosa will grow louder and dominate the South African political landscape over the next few months. We should consider the advice of former Deputy Chief Justice Dikgang Moseneke, who once noted that integrity in public spaces is indispensable.

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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