V. Arkorful, B. Lugu, Vincent Ansah Arkorful, Susana Mamley Charway
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引用次数: 2
Abstract
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.
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.
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