利用欺诈钻石理论探讨欺诈的预测因素:来自加纳地方政府的经验证据

IF 1.1 Q3 DEVELOPMENT STUDIES

FORUM FOR DEVELOPMENT STUDIES Pub Date : 2022-05-04 DOI:10.1080/08039410.2022.2080759

V. Arkorful, B. Lugu, Vincent Ansah Arkorful, Susana Mamley Charway

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引用次数: 2

摘要

欺诈仍然是加纳企业和地方政府面临的一个挑战。因此，本研究利用欺诈钻石理论探讨行为预测因子。该研究采用问卷调查的方式来收集数据。基于结构方程模型的数据(n = 624)分析结果证实压力、机会、合理化和能力与行为意愿呈正相关。与过去的营利性研究相反，理性化占主导地位，强调跨领域细微的行为结果。将该理论置于地方政府的背景下，调查支持了该理论对行为预测的适用性，同时除其他外，将反欺诈的成功作为公共行政与党派政治脱钩的先决条件。

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Probing the Predictors of Fraud Using the Fraud Diamond Theory: An Empirical Evidence from Local Governments in Ghana

ABSTRACT Fraud remains a challenge for corporate and local governments in Ghana. Therefore, this study probes behavior predictors using the fraud diamond theory. The study used questionnaires to draw data. Results of data (n = 624) analysis based on the structural equation modeling confirmed the positive relationship between pressure, opportunity, rationalization and capability, and behavior intention. Opposed to erstwhile for-profit studies, rationalization was dominant, emphasizing nuanced behavior outcomes across domains. Situating the theory within the local government context, the investigation backs up the theory's suitability for behavior prediction whilst inter alia forefronting anti-fraud success as contingent on decoupling public administration from partisan politics.

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来源期刊

FORUM FOR DEVELOPMENT STUDIES DEVELOPMENT STUDIES-

CiteScore

1.80

自引率

14.30%

发文量

期刊介绍： Forum for Development Studies was established in 1974, and soon became the leading Norwegian journal for development research. While this position has been consolidated, Forum has gradually become an international journal, with its main constituency in the Nordic countries. The journal is owned by the Norwegian Institute of International Affairs (NUPI) and the Norwegian Association for Development Research. Forum aims to be a platform for development research broadly defined – including the social sciences, economics, history and law. All articles are double-blind peer-reviewed. In order to maintain the journal as a meeting place for different disciplines, we encourage authors to communicate across disciplinary boundaries. Contributions that limit the use of exclusive terminology and frame the questions explored in ways that are accessible to the whole range of the Journal''s readership will be given priority.