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lokus van beheer ’n invloed op etiese gedrag mag uitoefen. Die wyse waarvolgens hierdie veranderlikes met mekaar verband hou, is nog nie ondersoek ten opsigte van werknemers in die Suid-Afrikaanse finansiële sektor nie. Ten einde die verband tussen lokus van beheer en etiese gedrag te bepaal, is Sche- pers se Lokus van Beheervraelys asook die Werksoortuigings- vraelys afgeneem op 100 werknemers in die finansiële sektor in Bloemfontein. Statisties-beduidende verbande (p≤0,05) is ge- vind tussen interne lokus van beheer en etiese gedrag, ekster- ne lokus van beheer en etiese gedrag, asook outonomie en etiese gedrag. Op grond van die resultate is aanbevelings gemaak aangaande die ontwikkeling van strategieë en inter- vensies om onetiese gedrag binne organisasies te verminder. 1. Introduction Business ethics is neither a new nor unfamiliar phenomenon. In- deed, philosophy regarding the relationship between business and morality has been underway since ancient times (Freeman, 1991:3). According to Malan and Smit (2001:1) a shared vision of political stability, economic progress and personal safety for all in South Africa was established following the democratic election in 1994. After the election in 1994, however, the opposite realised. Murder, high-jacking, rape and corruption are reported daily in the media. As early as 1999 Thabo Mbeki (then vice-president) declared the battle against crime a national priority (Gloek & De Jager, 2005:49). Mbeki once again confirmed this belief in 2005 by stating the following as president of the country: E. Boshoff & E.S. van Zyl Koers 76(2) 2011:283-303
285 Fraud and corruption ... is inimical to development. It constrains our ability to fight poverty, negatively affects economic deve- lopment, damages social values and undermines democracy and good governance. (Gloek & De Jager, 2005:49.) According to Squire (2007:par.1) there is a national as well as an in- ternational drop in the level of ethical behaviour within organisations. In this regard fraud appears to be a worldwide concern within organisations. For the period 2005 to 2007, crime has occurred in one out of every two organisations on an international level (Price- waterhouseCoopers, 2007:2). Rabl and Kühlmann (2008:477) con- firm that corruption is a serious problem worldwide, not only in the political arena, but also within the business sector. South Africa is no exception in this regard, and De Koker (2007:37) states that crime has reached unacceptable levels in South Africa. Despite the at- tention devoted to crime, the levels of economic crime – and the financial and non-financial consequences thereof – have increased (PricewaterhouseCoopers, 2007:2). South Africa is also regarded as the country with the highest white-collar crime worldwide. South Afri- can organisations had an average of 23 cases of fraud per year re- ported for the time period between 2006 and 2007, with an average loss of income of R7,4 million for that period (Anon., 2007:1). According to De Koker (2007:35, 37) unethical behaviour is of spe- cific concern within the financial sector. The problematic situation regarding business ethics – particularly in the financial sector – is emphasised in current literature, as there have been various ethical scandals in prominent companies in the past ten years (Du Toit et al., 2007:16). According to Safakli (2005:24) the most common un- ethical behaviour in the financial sector, with specific reference to the banking sector, include misuse of authority, bribery and exploi- tation. Other ethical issues concerning the banking industry include political inferences such as the use of influence to finance risky pu- blic investments. According to Falconer (2005:103) the previously unquestioned ethical reputation of the financial sector is increasingly being questioned by both consumers and the media, in terms of the sector’s honesty, integrity and reliability. The importance of ethical practices, and the consequences of unethical decision-making within the financial industry, must, therefore, receive increased attention. In the light of the aforementioned, it is important to focus on factors which may have an influence on ethical behaviour. According to Stead et al. (1994:59), Chonko et al. (1996:44) as well as Hume et al. (2006:56) individual factors such as locus of control may in- fluence employees’ decisions to behave ethically or unethically at |