Investigating accountant’s perception on public servants’ budget-slack fraud behaviour in developing economies using fraud triangle analysis
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28120%2F24%3A63564238" target="_blank" >RIV/70883521:28120/24:63564238 - isvavai.cz</a>
Result on the web
<a href="https://ramp.ase.ro/vol42/42-07.pdf" target="_blank" >https://ramp.ase.ro/vol42/42-07.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.24818/amp/2023.42-07" target="_blank" >10.24818/amp/2023.42-07</a>
Alternative languages
Result language
angličtina
Original language name
Investigating accountant’s perception on public servants’ budget-slack fraud behaviour in developing economies using fraud triangle analysis
Original language description
This quantitative study investigates the perceptions of accountants in explaining budget-related fraud behaviour of public servants in developing economies using the elements of the fraud triangle theory. Fraud triangle elements constitute the Pressure, opportunity and rationalization dimensions that cause fraud. This study seeks to extend this theory to budget slack fraud investigation in the public sector to fill an existing gap. It therefore aims to test if indications of fraud based on the concept of fraud triangle can be used to detect public servants’ budget slack fraud behaviour in developing countries like The Gambia. The population in this study constituted all accountants in the public and private sector. Convenience sampling technique was used to collect primary data via an online questionnaire instrument containing Likert-style questions with 51% response rate. The Likert-style questions drawn on the concept of fraud triangle analysis helped to realize the study’s objectives. The result showed that components of Fraud Triangle analysis, Pressure, Opportunity and Rationalization variables have significant combined linear/predictive effect on BSFB, with the greatest influence coming from Opportunity variable. Moreover, the predictors in a multiple regression model generated 73% variance/prediction strength in budget-related fraud behaviour of which 27% are accounted for by residuals. These findings align with literature and have implication for policy and further research.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Administratie si Management Public
ISSN
1583-9583
e-ISSN
2559-6489
Volume of the periodical
2024
Issue of the periodical within the volume
42
Country of publishing house
RO - ROMANIA
Number of pages
15
Pages from-to
115-130
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85195280676