Psychological factors: self- and circumstances-caused fraud triggers

Purpose This paper aims to provide new understanding of fraudulent behaviour by offering different theoretical discussion on the fraud causation. Design/methodology/approach The authors interviewed 15 executive managers in one of Indonesia local governments, by using semi-structured questions. Findi...

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Bibliographic Details
Published in:Journal of financial crime 2021-03, Vol.28 (1), p.228-243
Main Authors: Nuswantara, Dian Anita, Maulidi, Ach
Format: Article
Language:English
Subjects:
Behavior
Cooperation
Crime
Embezzlement
Fraud
Qualitative research
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Summary:Purpose This paper aims to provide new understanding of fraudulent behaviour by offering different theoretical discussion on the fraud causation. Design/methodology/approach The authors interviewed 15 executive managers in one of Indonesia local governments, by using semi-structured questions. Findings The authors explored the dynamics of both self- and other-directed factors in the spread of fraudulent behaviours, by focusing on the public-sector fraud landscape in local government. As a basis of analysis, the authors applied the theory of planned behaviours. In this study, “a concept of fraud triangle” substantially provides little help in elucidating the causation of fraudulent behaviours in local government. The theoretical and managerial implications are discussed. Originality/value This study offers new direction on broadening and deepening fraud literature and theories about the root causes of fraudulent behaviours.
ISSN:1359-0790
1758-7239
DOI:10.1108/JFC-05-2020-0086