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You searched for subject:( Asset misappropriation). Showing records 1 – 2 of 2 total matches.

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University of Ghana

1. Koomson, T.A.A. Determinants of Asset Misappropriation at the Workplace: An Application of the S.C.O.R.E. Model .

Degree: 2020, University of Ghana

This thesis investigates the prevalence of asset misappropriation at the workplace and examines the dominant factors that influence individuals to misappropriate assets at the workplace. Relying on the most recent theory on fraud (the S.C.O.R.E. model) as the theoretical basis, the study examines the effect of Pressure, Rationalization, Capability, Opportunity/Strength of Internal Control System and Ego on Asset Misappropriation at the workplace whilst controlling for the effect of Ethical Values. Further, the study ascertaines if the Perceived Strength of Internal Controls moderates favourably the relationship that these factors have with Asset Misappropriation. A total of 883 valid responses from individuals working in various organizations in Ghana, collected by means of a self-administered questionnaire, were used for the analysis. The hypothesized relationships of the study were tested by means of a structural model analysis using the Partial Least Square based Structural Equation Modelling technique. Results from the structural model analysis demonstrate that individuals misappropriate assets at their workplace due to pressures they face, their ability to rationalize their actions as not wrong, their capabilities and their egos. The results, however, indicate that the extent to which an individual will misappropriate asset depends on the person’s perception of the strength of internal control mechanisms at the workplace. The findings of the study make significant contributions to the fraud discourse. Theoretically, the study is among the first to provide an empirical support for the applicability of the S.C.O.R.E. model in the fraud literature. Again, the study extends the knowledge on occupational fraud literature by examining an area that has received the least research attention: asset misappropriation. The study, as well, highlights the important role of internal controls in reducing the occurrence of asset misappropriation at the workplace. Besides, whereas most studies on occupational fraud focus on one organization, this study is among a few that investigates the phenomenon asset misappropriation across several sectors. The findings from the study are beneficial to business owners, managers of firms and policy makers in establishing ways to mitigate the occurrence of asset misappropriation at the workplace. The study highlights the factors that influence individuals to misappropriate assets at the workplace which points out red flags to look out for. To academic researchers, the study makes insightful recommendations on conducting similar studies with different approaches and focuses, to enrich the emerging discourse on asset misappropriation fraud.

Subjects/Keywords: Asset Misappropriation; Workplace; S.C.O.R.E. Model

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Koomson, T. A. A. (2020). Determinants of Asset Misappropriation at the Workplace: An Application of the S.C.O.R.E. Model . (Masters Thesis). University of Ghana. Retrieved from http://ugspace.ug.edu.gh/handle/123456789/35887

Chicago Manual of Style (16th Edition):

Koomson, T A A. “Determinants of Asset Misappropriation at the Workplace: An Application of the S.C.O.R.E. Model .” 2020. Masters Thesis, University of Ghana. Accessed January 17, 2021. http://ugspace.ug.edu.gh/handle/123456789/35887.

MLA Handbook (7th Edition):

Koomson, T A A. “Determinants of Asset Misappropriation at the Workplace: An Application of the S.C.O.R.E. Model .” 2020. Web. 17 Jan 2021.

Vancouver:

Koomson TAA. Determinants of Asset Misappropriation at the Workplace: An Application of the S.C.O.R.E. Model . [Internet] [Masters thesis]. University of Ghana; 2020. [cited 2021 Jan 17]. Available from: http://ugspace.ug.edu.gh/handle/123456789/35887.

Council of Science Editors:

Koomson TAA. Determinants of Asset Misappropriation at the Workplace: An Application of the S.C.O.R.E. Model . [Masters Thesis]. University of Ghana; 2020. Available from: http://ugspace.ug.edu.gh/handle/123456789/35887


University of South Africa

2. Bezuidenhoud, Leon. Constructing an organisational climate model to predict potential risk of management fraud .

Degree: 2014, University of South Africa

Fraudulent behaviour by management has become a global problem that cuts across cultural and ideological divides. Therefore, given the high incidence and cost of fraud internationally and locally, as well as the fact that stakeholders, including shareholders, governments and non-governmental organisations, are increasing the pressure on organisations to manage unethical behaviour more effectively, it is astonishing that fraud per se has not attracted more research efforts. Enron, WorldCom and Arthur Andersen, among others, have underscored the fact that the current modes which are governing companies are not sufficient to protect investors and public interests, because it is easy for otherwise honest people to be swept along in a climate of corruption. The aim of this study was to propose a model to predict potential risk of management fraud based on the organisational climate of the organisation. An interpretative framework was used to develop a conceptual model. Analytical induction and Lawshe’s content validity ratio were applied to validate the conceptualised model. The conceptual model assumes that there are certain organisational climate factors (determinants and dimensions) within an organisation which could indicate the direction of climate within the organisation. The determinants are leadership style, managerial values, trustworthiness, and organisational values. The following dimensions were identified: level of individual autonomy, reward system of organisation, degree of open communication between employees and management, perceived individual pressure, and fairness and innovation. The conceptual model further assumes that, although employees’ acceptance and/or tolerance of unethical behaviour might be high, not all managers will engage in fraud, as the various aspects of the fraud diamond also impose a form of constraint on the organisation. The level of individual constraint as imposed by the fraud diamond is moderated by an individual’s gender, tenure, education and age, which form part of an individual’s capability and comprise the acquired traits of an individual. Apart from these biographical traits, the model includes personal traits that will also have an impact on an individual’s capability. The limitations, practical implications and recommendations for future research are also discussed. This study, not only augments fraud literature, but also contributes to industrial/organisational psychology by studying individual deviance from an organisational perspective. Advisors/Committee Members: Geldenhuys, Dirk (advisor).

Subjects/Keywords: Fraud; Corruption; Asset misappropriation; Ethical climate; Organisational culture; Model development; Analytical induction; Lawshe’s content validity ratio

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Bezuidenhoud, L. (2014). Constructing an organisational climate model to predict potential risk of management fraud . (Doctoral Dissertation). University of South Africa. Retrieved from http://hdl.handle.net/10500/18421

Chicago Manual of Style (16th Edition):

Bezuidenhoud, Leon. “Constructing an organisational climate model to predict potential risk of management fraud .” 2014. Doctoral Dissertation, University of South Africa. Accessed January 17, 2021. http://hdl.handle.net/10500/18421.

MLA Handbook (7th Edition):

Bezuidenhoud, Leon. “Constructing an organisational climate model to predict potential risk of management fraud .” 2014. Web. 17 Jan 2021.

Vancouver:

Bezuidenhoud L. Constructing an organisational climate model to predict potential risk of management fraud . [Internet] [Doctoral dissertation]. University of South Africa; 2014. [cited 2021 Jan 17]. Available from: http://hdl.handle.net/10500/18421.

Council of Science Editors:

Bezuidenhoud L. Constructing an organisational climate model to predict potential risk of management fraud . [Doctoral Dissertation]. University of South Africa; 2014. Available from: http://hdl.handle.net/10500/18421

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