举报人在减轻马来西亚高等教育机构欺诈中的作用

Intan Salwani Mohamed, Kristine Belaja, Nabilah Rozzani
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引用次数: 3

摘要

研究目的:目前的研究旨在讨论马来西亚高等教育部门可能发生的欺诈事件,以及探讨举报人作为调查人员在调查涉及大学的欺诈案件时的主要信息来源的重要性。设计/方法/途径:本研究采用文献回顾法。研究发现:随着马来西亚许多行业欺诈案件的增加,许多研究同时强调了举报作为组织内部控制机制的关键功能。然而,随着高等教育机构预算的削减,教育行业正面临着一个具有挑战性的道德困境,因为他们需要在这些拨款的范围内生存,以确保他们顺利运作,并维护他们的声誉。理论贡献/独创性:本研究提供的关于马来西亚高等教育机构欺诈问题的讨论,以及个人在感觉到危险信号时举报的重要作用,希望能为组织提供有用的指导,以设计独特而公正的举报热线,以阻止内部的非法组织行为。从业者/政策启示:随着欺诈案件的不断升级,特别是在大学中,本研究旨在使会计专业人员意识到举报的优点,以支持对同行的不法行为进行举报,甚至可能在其影响如此灾难性以至于组织的生存能力受到质疑之前。研究局限/启示:由于这是一篇概念性论文,研究结果有望导致对问题的进一步理解,并应收集和实证检验对举报可能产生的积极影响。关键词:诚信,举报,高等教育机构文章类型:概念论文JEL分类:M00, M48
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Whistleblowers’ Role in Mitigating Fraud of Malaysian Higher Education Institutions
Research aim: The current study aims to discuss possible fraud occurrences that might happen in the setting of Malaysia higher education sector, as well as exploring the importance of whistleblowers as the primary source of information to investigators while looking into fraud cases involving universities. Design/ Methodology/ Approach: Literature review method is employed for this study. Research finding: With the rise of fraud cases in many sectors in Malaysia, many studies are concurrently emphasising on the crucial function of whistleblowing as an internal control mechanism of an organisation. However, the education industry is facing a challenging ethical dilemma with budget cuts experienced by higher education institutions, as they need to survive within the means of these allocations to ensure that they are operating smoothly, and to uphold their reputation. Theoretical contribution/ Originality: The discussion provided from this study on issues of fraud in Malaysian higher education institution and the vital role for individuals to blow the whistle as soon as they sense red flags is hoped to provide useful guides for organisations in designing distinct and unprejudiced whistleblowing hotlines to stop illegal organisational behaviour internally. Practitioner/ Policy implication: With fraud cases escalating, especially in universities, this study intends to create awareness among accounting professionals of the merits of whistleblowing to support reporting wrongdoings regarding their peers, possibly even before the effects are so disastrous that an organisation’s viability is in question. Research limitation/ Implication: As this is a conceptual paper, the findings are expected to lead towards further understanding of issues, and possible positive impacts on whistleblowing should be gathered and tested empirically. Keywords: Integrity, Whistleblowing, Higher Education Institutions Type of article: Conceptual paper JEL Classification: M00, M48
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