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30 May 2023 | Story Dr Mpumelelo Ncube | Photo Supplied
Dr Mpumelelo Ncube
Dr Mpumelelo Ncube is a Senior Lecturer in the Department of Social Work, University of the Free State.


Opinion article by Dr Mpumelelo Ncube, Head of Department and Senior Lecturer in the Department of Social Work, University of the Free State.


The year 2023 marks the diamond jubilee of the establishment of the Organisation of African Unity (OAU), currently known as the African Union (AU), which was founded in Addis Ababa. The visionary founders, including President Kwame Nkrumah and Emperor Haile Selassie, aimed to bring about political change in African states and restore the dignity of African people, who had long suffered under colonial subjugation and disenfranchisement. Their vision encompassed a united Africa, free from oppression, governed by self-determination, and destined for prosperity.

Over time, the OAU transformed into the AU, with the intention of accelerating the dream of African unity and eradicating the social, political, and economic challenges that had begun to define African states. Pan-Africanism emerged as a beacon of hope, inspiring many who understood its significance at the organisation's inception. As we reflect on the ideals cherished by the founding fathers and reaffirmed by their successors in 2002, it is crucial to contemplate four of the seventeen aims articulated during the launch of the African Union in Durban.

Unity and solidarity between African countries and their people

Firstly, the AU aims to achieve greater unity and solidarity between African countries and their people. In pursuit of this goal, notable actions have been taken, such as the establishment of the Peace and Security Council (PSC) to maintain peace in conflict zones such as Mali, Sudan, Somalia, and the Central African Republic. Moreover, in response to the COVID-19 pandemic, the AU set up the Africa Medical Supplies Platform (AMSP) to facilitate the procurement and distribution of medical equipment and supplies throughout the continent. While these achievements are commendable, the majority of the other intentions under this aim lack a concrete plan of action, and the lack of sufficient funding is hampering progress. This presents a cause for concern.

Secondly, the AU pledged to defend the sovereignty, territorial integrity, and independence of its member states. Despite the development of intervention instruments to support this aim, the organisation has been found wanting at critical junctures. One cannot forget the adoption of Resolution 1973 by the United Nations Security Council, which authorised national governments or regional organisations to impose a no-fly zone in Libya, ultimately leading to the assassination of Colonel Muammar Gaddafi. Colonel Gadhafi played a pivotal role in the formation of the African Union and declared his vision for the United States of Africa with a single government and one currency. Surprisingly, three AU member states – South Africa, Nigeria, and Gabon – voted in favour of this resolution. Their actions raised doubts about their commitment to defending the sovereignty, territorial integrity, and independence of the AU.

Africa faces a harsh reality

Africa, a continent with immense potential for growth and development, faces a harsh reality that cannot be ignored. Its burgeoning population holds great promise for contributing significantly to its advancement. Additionally, Africa is blessed with abundant mineral resources, the prudent management of which could sustain the developmental aspirations of its people. Furthermore, Africa's expansive land mass and diverse climate present valuable opportunities to address crucial concerns such as food and energy security. It is perplexing that Africa, a continent three times the size of the United States of America, continues to lag behind in all aspects of development. The continent has enormous potential to foster growth and development and to compete on a global scale. Regrettably, it has thus far failed to harness this potential, leaving the dream of African prosperity, initially envisioned by the founders of the OAU (AU) and their successors, frustratingly out of reach.

As we commemorate the diamond jubilee of the OAU's establishment, let it serve as a reminder of the vision and determination of its founders. Their dreams for an Africa united, free from oppression, and governed by self-determination still resonate today. It is our collective responsibility to ensure that these dreams are no longer scuppered, but rather transformed into a vibrant reality of African prosperity.

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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