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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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Published in: | Journal of financial crime 2021-03, Vol.28 (1), p.228-243 |
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cited_by | cdi_FETCH-LOGICAL-c226t-455b5f1cc2b7ab257bb4c5dfea75cec42100d9b8e3a2e3fc854d44c47e70e8633 |
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cites | cdi_FETCH-LOGICAL-c226t-455b5f1cc2b7ab257bb4c5dfea75cec42100d9b8e3a2e3fc854d44c47e70e8633 |
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container_title | Journal of financial crime |
container_volume | 28 |
creator | Nuswantara, Dian Anita Maulidi, Ach |
description | 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. |
doi_str_mv | 10.1108/JFC-05-2020-0086 |
format | article |
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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.</description><identifier>ISSN: 1359-0790</identifier><identifier>EISSN: 1758-7239</identifier><identifier>DOI: 10.1108/JFC-05-2020-0086</identifier><language>eng</language><publisher>London: Emerald Publishing Limited</publisher><subject>Behavior ; Cooperation ; Crime ; Embezzlement ; Fraud ; Qualitative research</subject><ispartof>Journal of financial crime, 2021-03, Vol.28 (1), p.228-243</ispartof><rights>Emerald Publishing Limited</rights><rights>Emerald Publishing Limited 2020</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c226t-455b5f1cc2b7ab257bb4c5dfea75cec42100d9b8e3a2e3fc854d44c47e70e8633</citedby><cites>FETCH-LOGICAL-c226t-455b5f1cc2b7ab257bb4c5dfea75cec42100d9b8e3a2e3fc854d44c47e70e8633</cites></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://www.proquest.com/docview/2632231425/fulltextPDF?pq-origsite=primo$$EPDF$$P50$$Gproquest$$H</linktopdf><linktohtml>$$Uhttps://www.proquest.com/docview/2632231425?pq-origsite=primo$$EHTML$$P50$$Gproquest$$H</linktohtml><link.rule.ids>314,780,784,11688,21376,21394,27924,27925,33611,33769,36060,43733,43814,44363,74221,74310,74895</link.rule.ids></links><search><creatorcontrib>Nuswantara, Dian Anita</creatorcontrib><creatorcontrib>Maulidi, Ach</creatorcontrib><title>Psychological factors: self- and circumstances-caused fraud triggers</title><title>Journal of financial crime</title><description>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.</description><subject>Behavior</subject><subject>Cooperation</subject><subject>Crime</subject><subject>Embezzlement</subject><subject>Fraud</subject><subject>Qualitative research</subject><issn>1359-0790</issn><issn>1758-7239</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2021</creationdate><recordtype>article</recordtype><sourceid>ALSLI</sourceid><sourceid>BGRYB</sourceid><sourceid>M0C</sourceid><sourceid>M0O</sourceid><recordid>eNptkDtPwzAUhS0EEqWwM0ZiNr1-xQkbKpSHKsEAs-XcXJdUaVPsZOi_J1VZkJjOHc53j_Qxdi3gVggoZq-LOQfDJUjgAEV-wibCmoJbqcrT8Vam5GBLOGcXKa0BRG4KmLCH97THr67tVg36Ngse-y6muyxRG3jmt3WGTcRhk3q_RUoc_ZCozkL0Q531sVmtKKZLdhZ8m-jqN6fsc_H4MX_my7enl_n9kqOUec-1MZUJAlFW1lfS2KrSaOpA3hok1FIA1GVVkPKSVMDC6Fpr1JYsUJErNWU3x7-72H0PlHq37oa4HSedzJWUSmhpxhYcWxi7lCIFt4vNxse9E-AOrtzoyoFxB1fu4GpEZkeENhR9W_9H_LGrfgBvdGp7</recordid><startdate>20210326</startdate><enddate>20210326</enddate><creator>Nuswantara, Dian Anita</creator><creator>Maulidi, Ach</creator><general>Emerald Publishing Limited</general><general>Emerald Group Publishing Limited</general><scope>AAYXX</scope><scope>CITATION</scope><scope>0-V</scope><scope>0U~</scope><scope>1-H</scope><scope>7WY</scope><scope>7WZ</scope><scope>7XB</scope><scope>8AO</scope><scope>AFKRA</scope><scope>ALSLI</scope><scope>ANIOZ</scope><scope>BEC</scope><scope>BENPR</scope><scope>BEZIV</scope><scope>BGRYB</scope><scope>CCPQU</scope><scope>DWQXO</scope><scope>F~G</scope><scope>K6~</scope><scope>L.-</scope><scope>L.0</scope><scope>M0C</scope><scope>M0O</scope><scope>M1F</scope><scope>PQBIZ</scope><scope>PQEST</scope><scope>PQQKQ</scope><scope>PQUKI</scope><scope>Q9U</scope></search><sort><creationdate>20210326</creationdate><title>Psychological factors: self- and circumstances-caused fraud triggers</title><author>Nuswantara, Dian Anita ; Maulidi, Ach</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c226t-455b5f1cc2b7ab257bb4c5dfea75cec42100d9b8e3a2e3fc854d44c47e70e8633</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2021</creationdate><topic>Behavior</topic><topic>Cooperation</topic><topic>Crime</topic><topic>Embezzlement</topic><topic>Fraud</topic><topic>Qualitative research</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Nuswantara, Dian Anita</creatorcontrib><creatorcontrib>Maulidi, Ach</creatorcontrib><collection>CrossRef</collection><collection>ProQuest Social Sciences Premium Collection</collection><collection>Global News & ABI/Inform Professional</collection><collection>Trade PRO</collection><collection>ABI/INFORM Complete</collection><collection>ABI/INFORM Global (PDF only)</collection><collection>ProQuest Central (purchase pre-March 2016)</collection><collection>ProQuest Pharma Collection</collection><collection>ProQuest Central UK/Ireland</collection><collection>Social Science Premium Collection</collection><collection>Accounting, Tax & Banking Collection</collection><collection>eLibrary</collection><collection>AUTh Library subscriptions: ProQuest Central</collection><collection>Business Premium Collection</collection><collection>Criminology Collection</collection><collection>ProQuest One Community College</collection><collection>ProQuest Central Korea</collection><collection>ABI/INFORM Global (Corporate)</collection><collection>ProQuest Business Collection</collection><collection>ABI/INFORM Professional Advanced</collection><collection>ABI/INFORM Professional Standard</collection><collection>ABI/INFORM Global</collection><collection>Criminal Justice Database</collection><collection>Banking Information Database</collection><collection>ProQuest One Business</collection><collection>ProQuest One Academic Eastern Edition (DO NOT USE)</collection><collection>ProQuest One Academic</collection><collection>ProQuest One Academic UKI Edition</collection><collection>ProQuest Central Basic</collection><jtitle>Journal of financial crime</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Nuswantara, Dian Anita</au><au>Maulidi, Ach</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Psychological factors: self- and circumstances-caused fraud triggers</atitle><jtitle>Journal of financial crime</jtitle><date>2021-03-26</date><risdate>2021</risdate><volume>28</volume><issue>1</issue><spage>228</spage><epage>243</epage><pages>228-243</pages><issn>1359-0790</issn><eissn>1758-7239</eissn><abstract>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.</abstract><cop>London</cop><pub>Emerald Publishing Limited</pub><doi>10.1108/JFC-05-2020-0086</doi><tpages>16</tpages></addata></record> |
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identifier | ISSN: 1359-0790 |
ispartof | Journal of financial crime, 2021-03, Vol.28 (1), p.228-243 |
issn | 1359-0790 1758-7239 |
language | eng |
recordid | cdi_emerald_primary_10_1108_JFC-05-2020-0086 |
source | Criminology Collection; LexisPlusUK Journals; Social Science Premium Collection; ABI/INFORM Global; Emerald:Jisc Collections:Emerald Subject Collections HE and FE 2024-2026:Emerald Premier (reading list) |
subjects | Behavior Cooperation Crime Embezzlement Fraud Qualitative research |
title | Psychological factors: self- and circumstances-caused fraud triggers |
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