Seemingly orthodox statements are shattered by heterodox attitudes and actions. Theology is constitutively verified or falsified through ethics.

Ubuntu is corrupted when it loses its universal sense and is interpreted in a narrow nationalistic, ethnic or familial fashion. This tribalisation of ubuntu lies at the heart of factionalism in Africa. It knows no conflict of interests and is blinded by the pursuit of power, money and position.

This common sense notion of justice can, however, under conditions of inequality, lead to undesirable outcomes. A case can therefore be made for partisan justice, which implies - against the notion of ‘sameness’ - a differential treatment of some individuals or nations.

A concerted effort must be made to establish and strengthen the link between theology and economics, so that the discussion on empirical realities and moral criteria is conducted at a higher level of complexity than what is apparent in ‘prophetic’ theologies.

The frequency of accounting abuses led to a breakdown in society’s belief that the actions of accountants are generally in the public interest. The belief is now that some accountants and accountancy firms bring the traditional values of objectivity, integrity and due care into question.

• Piet Naude