Exploring the impact of organizational investment on occupational fraud: Mediating effects of ethical culture and monitoring control

Suh, Joon Bae; Shim, Hee S.; Button, Mark

doi:10.1016/j.ijlcj.2018.02.003

Cited by 47 publications

(62 citation statements)

References 46 publications

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“…Excessive job monitoring may tend to have problems in the way employees they do their job with some feeling they are being controlled in the way they operate (Tomczak et al, ). This may be deemed as a violation of the rights of employees (Suh et al, ). An organisation that uses a monitoring system must know what they are monitoring (Carlson et al, ).…”

Section: Discussionmentioning

confidence: 99%

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Technology‐related factors and their influence on turnover intentions: A case of government employees in South Africa

Mahlasela

Chinyamurindi

2020

E J Info Sys Dev Countries

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The purpose of this article is to investigate the influence of technology-related factors on the turnover intentions of a sample of government employees in South Africa. Technology-related factors, as argued in the literature, consist of (a) technology-based job autonomy, (b) technology-based job overload and (c) technology-based job monitoring. The backdrop of this study is twofold. First, technology is argued as a central feature to work especially amongst employees in the digital age. Second, the rate at which employees leave their jobs appears to be on the increase, especially within the South African public service. These two factors provide the impetus to our focus on studying turnover intentions. Using a sample of 186 government employees in the Eastern Cape Province of South Africa, a selfadministered questionnaire was deployed. The findings revealed that when employees experience technology-based job autonomy this did not necessarily result in them having the intention to leave their work. Further, the findings also indicate and show support to the model being tested in that technology factors like: (a) technology-based job overload and (b) technology-based monitoring influence employee intentions to leave their work. Based on the findings of the research, recommendations and implications concerning theory and practice are made. K E Y W O R D S government, public service, South Africa, technology, turnover intentions, work

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Section: Discussionmentioning

confidence: 99%

“…Technology‐based monitoring may ensure productive developments as an intent (Suh et al, ). However, this type of monitoring can also be viewed as a job demand if workers experience feelings of their privacy are being dishonoured (Moussa, ).…”

Section: Literature Reviewmentioning

confidence: 99%

Technology‐related factors and their influence on turnover intentions: A case of government employees in South Africa

Mahlasela

Chinyamurindi

2020

E J Info Sys Dev Countries

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“…In order to combat this kind of unethical activities, it is key to maintaining an appropriate ethical corporate business culture. Reducing occupational fraud can be best achieved through enhancing the ethical corporate culture according to Suh and co-workers [17]. They presented two mediating variables, ethical culture and monitoring control.…”

Section: Vulnerability Differences Among Organic Chain Actors Due To mentioning

confidence: 99%

Integrity of Organic Foods and Their Suppliers: Fraud Vulnerability Across Chains

Ruth

Witte

2020

Foods

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Organic foods are frequently targeted by fraudsters. Examination of underlying factors helps to reduce fraud vulnerability and to prevent fraud. In this study, the fraud vulnerability of five actors from each of four chains were examined using the SSAFE food fraud vulnerability assessment tool: the organic banana, egg, olive oil and pork supply chains. The organic chains appeared slightly less vulnerable than conventional chains due to fewer opportunities for fraud and the more adequate controls being present. On the other hand, organic chains were associated with enhanced vulnerability resulting from cultural and behavioral drivers. Generally, actors in the organic olive oil and pork chains were more vulnerable than those from the banana and egg chains. However, high risk actors were not limited to particular chains. Across the whole group of actors in organic chains, three groups in terms of cultural/behavioral drivers were distinguished: a low vulnerability group, a group facing more external threats and a group presenting fraud vulnerability in general and in particular from within their own company. Ethical business culture and criminal history scores of businesses correlated significantly. This implies that the climate in a company is an important factor to consider when estimating the exposure of businesses to food fraud.

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“…Prior researchers explained that ethical value relates to accounting fraud in a certain way (Nwayanwu, 2018;Suh et al, 2018;Smith, 2016;Shawver, Clements & Sennetti, 2015;Siregar and Tenoyo, 2015;Abdolmohammad and Owhoso, 2000).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency

Fernandhytia¹,

Muslichah²

2020

mem

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<p class="Default">In general, this study aims to determine the effect of Internal Control, Individual Morality, and ethical Value on Accounting Fraud Tendency in Start-Up Businesses. This study was conducted on Start-Up Businesses. One hundred eighty-eight respondents participated in this study. The result of this study showed that internal control has a significant negative effect on accounting fraud tendency. In other words, an increase in Internal Control will decrease the tendency of accounting fraud in a company. Individual morality also has a significant negative effect on accounting fraud tendency. An increase in individual morality, which could be done by implementing the right morals in daily activity will prevent the action of fraudulent behavior. Furthermore, ethical value also has a significant negative effect on accounting fraud tendency. A proper profession ethic codes will increase moral value in an individual's professionalism, which will minimize the action of fraudulent behavior. This research is done in the hope to contribute to the theory and practice. This study contributes to the subject related to internal control, individual morality, ethical value, and accounting fraud tendency. Furthermore, for Start-Up Businesses, research can be used to prevent accounting fraud</p>

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Exploring the impact of organizational investment on occupational fraud: Mediating effects of ethical culture and monitoring control

Cited by 47 publications

References 46 publications

Technology‐related factors and their influence on turnover intentions: A case of government employees in South Africa

Technology‐related factors and their influence on turnover intentions: A case of government employees in South Africa

Integrity of Organic Foods and Their Suppliers: Fraud Vulnerability Across Chains

The Effect of Internal Control, Individual Morality and Ethical Value on Accounting Fraud Tendency

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