The perceptions of South African Small, Medium and Micro Enterprise Management on occupational fraud risk, economic sustainability and key employee characteristics: What are the relationships

Abstract

Purpose: To ascertain whether there are relationships among occupational fraud risk evident in fast-moving-consumer-goods South African SMMEs, these business entities’ economic sustainability and the key characteristics of employees. Methodology: Empirical and exploratory research, complemented by survey research. A quantitative research methodology was used to collect and analyse data from 120 members of management of South African SMMEs who had to adhere to relevant delineation criteria. Findings: Statistically significant relationships were found to exist between the economic sustainability of SMMEs and key employee characteristics; between occupational fraud risks. In addition, some variables were found to predict others. Originality/Value: The study provides new perspectives on phenomena which can be tested through empirical research.