Employee Theft among College Students in the Workforce

Ruankaew, Thanasak

doi:10.5539/ibr.v12n4p40

Cited by 5 publications

(5 citation statements)

References 31 publications

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“…In addition, some organizations have weak control systems, such as a non-functioning board of directors, a lack of fraud detection and prevention measures, no sanctions for fraud perpetrators to deter others and a lack of an audit trail, all of which present opportunities for their employees to commit fraud (Kassem and Higson, 2012). Such opportunities may or may not exist; however, if an individual believes such opportunities exist, he or she may take advantage of them to engage in fraudulent activities (Ruankaew, 2016).…”

Section: Fraud Triangle Theorymentioning

confidence: 99%

“…Rationalization is defined as an individual’s attitude that leads him or her to justify immoral acts as not criminal (Mansor and Abdullahi, 2015). Fraudsters frequently do not consider themselves criminals; they understand their illegal behaviour and believe they are still trustworthy (Ruankaew, 2016). According to Jackson et al (2010), a person who is unable to justify his or her wrongdoings is unlikely to engage in unethical behaviour such as fraud.…”

Section: Fraud Triangle Theorymentioning

confidence: 99%

“…Even though Cressey’s FTT has been widely used and supported by empirical studies such as Mansor and Abdullahi(2015), Kassem and Higson(2012) and Owusu et al (2021), some researchers have expressed concerns about its applicability in observing the two sides of the theory, namely, pressure and rationalization (Said et al , 2017; Said et al , 2018). Some scholars argue that the FTT does not account for other observable and important non-financial factors (Kassem and Higson, 2012; Ruankaew, 2016; Vousinas, 2019). In response to the criticisms of the FTT, Wolfe and Hermanson (2004) added an observable factor, capability, to the FTT.…”

Section: Fraud Diamond Theorymentioning

confidence: 99%

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A scientometric analysis of the structure and trends in corporate fraud research: a 66-year review

Owusu

Koomson

Donkor³

2023

JFC

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Purpose This paper aims to review corporate fraud, as a concept, and the emerging research trends in corporate fraud research from 1957 to 2022 using bibliometric analysis techniques. Design/methodology/approach A total of 7,750 publications from the Scopus database were first assessed using performance analysis to explore the descriptive nature of the bibliographic data, and subsequently, citation, co-citation, co-occurrence and bibliographic coupling analyses were conducted using the VOSviewer software. Findings The results indicate there has been increasing growth in fraud research over the years, especially since the global corporate scandals of 2008. Although fraud is a global issue, the results suggest that most extant studies originate from developed economies, with a high level of collaboration amongst scholars in these countries. In addition, the co-occurrence analysis indicates that research into corporate fraud has largely focused on its determinants and corruption. The determinants identified are further clustered in the paper as individual, organizational and national-level factors. Practical implications The findings should inform practitioners and policymakers of the state of knowledge on corporate fraud which could be useful in developing strategies and policies to mitigate its occurrence. Social implications The study points to the need for research collaborations among scholars in developing economies to increase investigations into the occurrences of fraud. Originality/value To the best of the authors’ knowledge, this is the first study to holistically assess the intellectual structure of corporate fraud studies from its inception and the trends over time.

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Section: Fraud Triangle Theorymentioning

confidence: 99%

Section: Fraud Triangle Theorymentioning

confidence: 99%

Section: Fraud Diamond Theorymentioning

confidence: 99%

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A scientometric analysis of the structure and trends in corporate fraud research: a 66-year review

Owusu

Koomson

Donkor³

2023

JFC

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“…The main index can be subdivided into secondary indexes: gender, age, education, risk-taking ability, achievement needs, and local culture. Then, all factors comprehensively contribute to students’ Entrepreneurial Psychology ( Howard et al, 2019 ; Ruankaew, 2019 ). In particular, this work considers individual, family, and social factors to explore the influence of different factors on College Students’ Entrepreneurial Psychology.…”

Section: Psychoanalysis Of College Students’ Entrepreneurship and Pre...mentioning

confidence: 99%

Internet Entrepreneurship Psychology for College Students and Internet Financial Crimes Prevention

2022

Front. Psychol.

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This work aims to study the entrepreneurial intention of college students’ Internet Entrepreneurship and the potential risk of Internet financial crime from a psychological perspective. Here, the relevant psychological theories are used to analyze the personal and social factors of College Students’ Internet Financing Entrepreneurship. Specifically, College Students’ Internet Financial Entrepreneurship factors are examined alongside the excellence and feasibility of Internet Entrepreneurship. Secondly, it introduces the main types of Internet financial crimes and analyzes the psychological traits of college students’ Internet financial crimes. Further, the research reveals the possibility of college students committing Internet financial crimes by investigating the current situation of College Students’ Internet Entrepreneurship through a questionnaire survey. The results show that 78% of the respondents have studied college Innovation and Entrepreneurship Education (IEE). More than 90% are interested in entrepreneurship, but most have not undertaken entrepreneurship. Therefore, the current college students’ enthusiasm for Internet Financial Entrepreneurship is affected by many factors and is not high. Finally, given the existing problems, hierarchical nesting prevention measures are proposed to prevent college students’ Internet financial crimes during entrepreneurship. This work provides a reference for analyzing the psychological factors of College Students’ Internet Financial Entrepreneurship and preventing potential Internet financial crimes.

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“…In general, employee time theft refers to work time spent on nonwork related activities (Lorinkova and Perry, 2017). Recent findings (Ruankaew, 2019), show that 92.1% of employees admitted to exhibit time theft behavior. Employee time theft is very common passive-aggressive employee DWB (specifically for employees who are irritated, disappointed and perceive that they are not appreciated by their organization) because it cannot be easily observable and evidenced.…”

Section: Punitive Supervision and Employee Time Theftmentioning

confidence: 99%

Unraveling the complex nexus of punitive supervision and deviant work behaviors: findings and implications from hospitality employees in Pakistan

Sarwar

Muhammad

Σιγάλα

2021

IJCHM

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Purpose The study adopts the conservation of resources (COR) theory for providing a better theoretical understanding of punitive supervision as an antecedent of employees’ minor deviant behaviors (namely, employee time theft and knowledge hiding) via creating cognitive mechanisms (employees’ perceived incivility). The purpose of this paper is to examine the moderating role of employees’ RESILIENCY on employees’ ability to buffer the impacts of punitive supervision. Design/methodology/approach Data was gathered from 265 frontline hospitality employees in Pakistan. A survey was administered in person to establish trust and rapport with employees and so, collect reliable data. Findings The findings confirmed a direct and mediated impact of punitive supervision on employee minor deviant behaviors via creating perceived incivility. The moderating role of employees’ resiliency was also confirmed, as the employees’ resiliency helped them mitigate the impact of punitive supervision on perceived incivility. Research limitations/implications Data was collected from employees’ perceptions working in one industry and cultural setting. As employees’ perceptions (influenced by their cultural background) significantly affect their interpretations and reactions to punitive behavior, future research should validate and refine the findings by collecting data from a wider and diversified cultural and industry setting. Practical implications The findings provide theoretical explanatory power of the drivers and the contextual factors leading to minor employee deviant behaviors. The findings guide managers on how to develop pro-active and re-active strategies for deterring the occurrence and eliminating the consequences of punitive supervision. Originality/value This study contributes to the literature in multiple ways. It identifies and validates punitive supervision as an antecedent of Deviant Work Behavior (DWB). It provides a theoretical underpinning for explaining how punitive supervision spurs cognitive mechanisms, which in turn drive DWB. It also studies the nexus between destructive supervision and its outcomes in its entirety by studying the mediated and the moderating impacts of punitive supervision and perceived incivility, respectively.

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Employee Theft among College Students in the Workforce

Cited by 5 publications

References 31 publications

A scientometric analysis of the structure and trends in corporate fraud research: a 66-year review

A scientometric analysis of the structure and trends in corporate fraud research: a 66-year review

Internet Entrepreneurship Psychology for College Students and Internet Financial Crimes Prevention

Unraveling the complex nexus of punitive supervision and deviant work behaviors: findings and implications from hospitality employees in Pakistan

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