E-Procurement Fraud Intention in the Malaysian Public Sector

Abstract

Public sector e-procurement fraud can be seen as one of the most common forms of economic crime and it has increased since 2012. The interest in the e-procurement fraud intention becomes more important in the Malaysian public sector to ensure that transparency in every transaction involving public money is well spent. Thus, this paper aims to examine the relationship between the attitude, subjective norms and perceived behaviour control among the e-procurement officers and their intention to engage in e-procurement fraud within the Malaysian public sector. Theory of Planned Behaviour is used to form the framework and develop the hypotheses to be examined. Regression analysis was used to determine the relationship that exists between the variables. The data were collected from the online surveys which had been answered by e-procurement officers who were involved in the procurement process. Three hypotheses were developed and tested. The result showed that there was a significant relationship between the attitude, subjective norms and perceived behaviour control of e-procurement officers and e-procurement fraud intention and all hypotheses were accepted. However, both control variables namely gender and job position have no relationship with e-procurement fraud intention.