Corruption in Lebanon: An Exploratory Study About Lebanese Managers’ and Employees’ Perceptions

Abstract

Corruption is one of the major factors which affects the development of the economic sector in Lebanon. The purpose of the present study was to investigate the ways in which the perceptions on corruption differed among managers and employees in Lebanese businesses. The study focused on the underlying assumptions made about corruption, the ways in which corruption affects business operations, and the preference for certain strategies to deal with corruption in the business sector. The study followed a quantitative approach relying on a web-based survey. The final valid sample consisted of 50 Lebanese managers and employees. The results showed a positive inclination toward the corrupt behaviour either due to social norms which tolerate corruption or as a result of high-performance expectations from superiors. In addition, findings showed large discrepancies in regard to the contribution of organizational norms to the proliferation of corruption in the business sector. In fact employees considered that managers often overlook and sometimes even encourage corrupt behaviours that allow the attainment of organizational goals. The study highlights that corruption is engrained in Lebanon and has become prevalent to high extent that business actors use corrupt practices to be able to perform their activities and maintain their competitiveness. The findings of the study stress the urgency for business practitioners to take immediate action to mitigate corrupted actions by introducing changes in the organizational culture. Stressing and encouraging ethical values to combat corruption is a priority for all business actors as well as for public policy makers. Mediation of corruption necessitates more public awareness campaigns disclosing the negative effects of corruption on the health of sound business and the economy of the country at large.

Needed Accounting Competencies to the Job Market

“…The vast majority of the top 400 Australian companies surveyed concurred that IFRS adoption had necessitated a significant investment of time and resources in system upgrades, staff training and development, ensuring financial statement users were aware of the impacts of IFRS adoption, and ensuring comparative figures and opening balances complied with IFRS" Moreover, as for the difficulty of implementing IFRS successfully, Thompson (2016) posits that " Unfavorable political conditions with widespread corruption and little transparency exist in some countries" (p. 3). Lebanon is such an example (Nassar & Hejase, 2021). Hopper et al (2008), cited in Thompson (2016), stated that "A broken political system, low levels of government openness, ignorant populations, scant or nonexistent laws protecting the right to information, and a lack of freedom of speech all contribute to the growth of corruption.…”

Corruption Menace in Building Construction Industry in Nigeria: Causes and Remedies

“…But, the level of corruption recorded is disheartening and requires a lasting remedy [2,3] and the corruption factor is enormous [4,5,6] and deserves a good solution approach in line with it causes [7]. Corruption involves undue influence, bribery, greed, given payback, embezzlement, and project contractual fraud, among other factors [8]. A building project involves stages ranging from preliminary planning, designing, approval, contract execution, supervision, delivery, and maintenance for its sustainability.…”