The chartered accountant profession in South Africa: In dire need of decoloniality and ubuntu principles

Abstract

The chartered accountant (CA) profession plays a significant role in the South African business society, as individual members often fulfil leadership positions. Consequently, whether CAs are cultivated into being responsible and socially just leaders whilst they are at higher education institutions (HEIs) in South Africa is an important aspect to consider. Decoloniality and ubuntu principles, those associated with restoring human dignity through recognition, contribute to the fostering of the appropriate conditions for human engagement that could result in a social awareness. So far, the CA profession has largely ignored the call for decoloniality, and we argue for a certain response by the profession that will result in meaningful transformation of the profession, the fostering of relationships, and a socially just consciousness. In particular, such a response has to do with openness towards other knowledge systems, a willingness to deliberate and the adoption of deliberative teaching and learning approaches.