Theorising South Africa's corporate governance

Journal of Business Ethics

Volumn 68, Issue 4, 2006, Pages 433-448

  West, Andrew ^a  

^a MONASH UNIVERSITY   (Australia)

Author keywords

African philosophy; Corporate governance; Inclusive approach; South Africa; Stakeholder

Indexed keywords

EID: 33750710474     PISSN: 01674544     EISSN: 15730697     Source Type: Journal    
DOI: 10.1007/s10551-006-9033-5     Document Type: Article

References (45)

1. Barrier, M.: 2003, 'Principles not Rules', Internal Auditor 60(4), 68-73.
2. Broodryk, J.: 1997, Ubuntuism as a worldview to order society, unpublished D.Litt et Phil thesis, University of South Africa.
3. BusinessMap Foundation: 2003, Phase 1: Black Ownership Structure of the JSE (BusinessMap Foundation, Johannesburg).
4. BusinessMap Foundation: 2005, BEE012 2005 Quarterly Report March 2005 (BusinessMap Foundation, Johannesburg).
5. Cliff Dekker Attorneys: 2004, The Way to BEE (Cliffe Dekker Attorneys), Available: http://www.clifledekker.com (Accessed: 27 January 2005).
6. Christie, P., R. Lessem and L. Mbigj: 1993, African Management (Knowledge Resources, Johannesburg).
7. Deegan, C.: 2000, Financial. Accounting Theory (McGraw-Hill, Sydney).
8. Deegan, C.: 2002, 'Introduction: The Legitimising Effect of Social and Environmental Disclosures - A Theoretical Foundation', Accounting, Auditing and Accountability Journal 15(3), 282-311.
9. Dell: 2003, The Soul of Dell (Dell Inc.), Available: http://www.dell.com/ downloads/emea/general/za/Soul_of_Dell.pdf (Accessed: 22 February, 2006).
10. Donaldson, T. and L. E. Preston: 1995, 'The Stakeholder Theory of the Corporation: Concepts, Evidence and Implications', Academy of Management Review 20(1), 65-91.
11. Empowerdex: 2002, Debunking the Capital Scarcity Myth: The Hidden Empowerment Wealth on the JSE Securities Exchange (Empowerdex, Johannesburg).
12. Ernst and Young: 2006, BEE and Foreign-owned Multinationals: Survey of Attitudes and Perceptions (Ernst and Young, Johannesburg).
13. Etzioni, A.: 1998, 'A Communitarian Note on Stakeholder Theory', Business Ethics Quarterly 8(4), 679-691.
14. Fama, E. F.: 1980, 'Agency Problems and the Theory of the Firm', Journal of Political Economy 88(2), 288-307.
15. Freeman, R. E. and D. L. Reed: 1983, 'Stockholders and Stakeholders: A New Perspective on Corporate Governance', California Management Review 25(3), 88-106.
16. Friedman, M.: 1970, 'The Social Responsibility of Business Is to Increase Its Profits', New York Times Magazine, 13 September 1970, 33.
17. FTSE: 2004, Provisional Quality of Markets Criteria (FTSE), Available: http://www.ftse.com/indices_marketdata/country_classification/provisionalmatrix. pdf (Accessed: 20 October 2004).
18. Goodpaster, K. E.: 1991, 'Business Ethics and Stakeholder Analysis', Business Ethics Quarterly 1(1), 53-73.
19. Gyekye, K.: 2003, 'Person and Community in African Thought', in P. H. Coetzee and A. P. J. Roux (eds.), The African Philosophy Reader 3rd edition, (Routledge, London).
20. International Accounting Standards Board: 2004, IAS 1 - Presentation of Financial Statements (IASCF Publications, London).
21. Institute of Directors: 2002, King Report on Corporate Governance for South Africa - 2002 (Institute of Directors, Johannesburg).
22. Jensen, M. C. and W. H. Meckling: 1976, 'Theory of the Finn: Managerial Behavior, Agency Costs and Ownership Structure', Journal of Financial Economics 3, 305-360.
23. Khoza, R.: 1993, The Need for an Afrocentric Approach to Management', in P. Christie, R. Lessem and L. Mbigi (eds.), African Management (Knowledge Resources, Johannesburg).
24. KPMG: 2003, Integrated Sustainabitity Reporting in South Africa 2003 (KPMG, Johannesburg).
25. KPMG: 2005, KPMG International Survey of Corporate Responsibility Reporting 2005 (KPMG International, Amsterdam).
26. Letza, S., X. Sun and J. Kirkbride: 2004, 'Shareholding Versus Stakeholding: A Critical Review of Corporate Governance', Corporate Governance: An International Review 12(3), 242-262.
27. Mandaza, I.: 1999, 'Reconciliation and Social Justice in Southern Africa: The Zimbabwe Experience', in M. W. Makgoba (eds.), African Renaissance. (Mafube Publishing, Cape Town).
28. Marais, H.: 2002, 'The Logic of Expediency: Post-apartheid Shifts in Macroeconomic policy', in S. Jacobs and R. Calland (eds.), Thabo Mbeki's World (University of Natal Press, Scotsville).
29. Mbeki, T. (29 May 1998), (http://www.anc.org.za), Available:http://www. anc.org.za/ancdocs/history/mbeki/1998/sp980529.html (Accessed: 3 January 2005).
30. Mbigi, L. and J. Maree: 1995, Ubuntu: The Spirit of African Transformation Management (Knowledge Resources, Johannesburg).
31. Mbiti, J. S.: 1989, African Religions and Philosophy 2nd edition (Heinemann, Oxford).
32. McFarlin, D. B., E. A. Coster and C. Mogale-Pretorius: 1999, 'South African Management Development in the Twenty-first Century: Moving Towards an Africanized Model', Journal of Management Development 18(1), 63-78.
33. Menkiti, I. A.: 1979, 'Person and Community in African Traditional Thought', in R. A. Wright (eds.), African Philosophy: An Introduction (University Press of America, Lanham).
34. Nash, A.: 2002, 'Mandela's Democracy', in S.Jacobs and R. Calland (eds.), Thabo Mbeki's World (University of Natal Press, Scotsville).
35. Prinsloo, E. D.: 2000, 'The African View of Participatory Business Management', Journal of Business Ethics 25, 275-286.
36. Ramose, M. B.: 2003, 'I Conquer, Therefore I am the Sovereign: Reflections upon Sovereignty, Constitutionalism, and Democracy in Zimbabwe and South Africa', in P. H. Coetzee and A. P. J. Roux (eds.), The African Philosophy Reader 3rd edition, (Routledge, London).
37. Reed, D.: 2002, 'Corporate Governance Reforms in Developing Countries', Journal of Business Ethics 37, 223-247.
38. Rossouw, G. J.: 2002, 'Business Ethics and Corporate Governance in the Second King Report: Farsighted or Futile?', Koers 67(4), 405-419.
39. Rossouw, G. J.: 2005, 'Business Ethics and Corporate Governance in Africa', Business and Society 44(1), 94-106.
40. Rossouw, G. J., A. Van der Watt and D. P. Malan: 2002, 'Corporate Governance in South Africa', Journal of Business Ethics 37, 289-302.
41. Turnbull, S.: 1997, 'Corporate Governance: Its Scope, Concerns and Theories', Corporate Governance: An International Review 5(4), 180-205.
42. Who Own's Whom (Pty) Ltd: 2005, Who Own's Whom in South Africa, 26th edn (Who Own's Whom (Pty) Ltd, Randburg).
43. Wiredu, K.: 1997, 'Democracy and Consensus in African Traditional Politics: A Plea for a Non-party Polity', in E. C. Eze (eds.), Postcolonial African Philosophy: A Critical Reader (Blackwell, Cambridge).
44. Wiredu, K.: 2003, 'The Moral Foundations of an African Culture', in P. H. Coetzee and A. P. J. Roux (eds.), The African Philosophy Reader 3rd edition, (Routledge, London).
45. Ya-Mona, M. M.: 2003, 'Primacy of the Ethical Order over the Economic Order: Reflections for an Ethical Economy', in P. H. Coetzee and A. P. J. Roux (eds.), The African Philosophy Reader 3rd edition, (Routledge, London).