Abstract:
The thesis departs by studying cases of conflict of interest in South Africa from comparative perspective with specific reference to Limpopo, Mpumalanga and Eastern Cape Provinces. Chapter One is unique and it first took the reader through the historiography of the provinces under study, from 1994 to 2004. Chapter Two may be considered a bird’s view of the study. The answer to the question: To what extent has conflict of interest become a problem in the public services of South Africa with specific reference to three provinces under study, was widely attempted in Chapters Three to Five. The study pursued case-study in handling data. To collect the data, interviews, observations and documentary surveys were used as the primary techniques. To complement the fieldwork, a research trip to Norway, offered a golden opportunity to obtain a comparative view of conflict of interest. Chapter Three took both a radical and a softer approach to the theoretical understanding of conflict of interest. Among other observations, it must be pointed out that conflict of interest occurs at the fluid interface between personal interests and public duty. The fluidity of the interface makes the separation of the two difficult. Chapter Three also provided a comparative perspective. A look at both the developed or underdeveloped worlds suggests that this phenomenon occurs in both worlds. The chapter, therefore, concludes that conflict of interest is an international phenomenon. Chapter Four can be considered the nucleus of the study because it analyses its findings whilst chapter five interpreted them. Conflict of interest has been discussed on the basis of selected main episodes of which a compressed account is provided. One episode of conflict of interest in this study, namely the episode of company fronting, is one of the highlights of the study in the sense that it dismisses the myth that conflict of interest has some racial roots or explanation. The study finally provides conclusions and recommendations in chapter six. Among other recommendations, with the history unfolding, it becomes crystal clear that a legal solution is not a panacea to eliminate conflict of interest practices hence a need to integrate the legal imperative with good governance and ethical conduct. From a practical point of view, the study has the potential to sensitise accounting authorities about conflict of interest and, thus, offer ways of preventing it from going out of hand.
