The tenets of local government are based on strong financial probity, adherence to independence principles to avoid conflict of interest and conformance to ethical principles. The research established support from mayors, chief executives and chairs of audit committees for the primary research proposition, but no support for the secondary research proposition. There was a similarity of views in relation to: (1) inputs of an audit committee (charter, skills, activities, communications and induction and training); (2) the behavioural nuances of the rigour of: debate, trust and effective communications; and (3) the relationships with councillors and management. It was found that an audit committee's effectiveness was perceived to be limited by: (1) the ability to attract and retain skilled independent members; (2) the variability of expertise and the skills of the councillor audit committee members; (3) the level of continuing professional development for the councillor audit committee members; (4) the 'gaming' behaviours associated with manipulation of agendas, control of information and the omission of critical data from the audit committee; (5) power games associated with the appointment of councillor members to the audit committee; and (6) domination of the audit committee by one or two members or management.The suggested way forward is to have an audit committee in local government which can provide the effective oversight of organisational governance processes with a specific focus on behavioural outcomes.ii Student Declaration Student Number: 3793755
No abstract
The current emergence, once again, of corporate collapses due in no small way to unethical behaviour raises questions about the duties and responsibilities of boards of major organisations for building an ethical organisation. This paper argues that the legal duty of care to employees extends to creating an ethical work environment. It describes different types of ethical climates, how they are recognised and the consequences of their impact on the behaviours of their members. It illustrates this with some of the findings from our research into measuring ethics and ethical decision making. In conclusion, it identifies the key factors that boards should address to promote a desirable ethical climate.
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