Advanced search options

Advanced Search Options 🞨

Browse by author name (“Author name starts with…”).

Find ETDs with:

in
/  
in
/  
in
/  
in

Written in Published in Earliest date Latest date

Sorted by

Results per page:

Dates: Last 2 Years Language: English

You searched for subject:( Asset misappropriation). One record found.

Search Limiters

Last 2 Years | English Only

No search limiters apply to these results.

▼ Search Limiters


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

Record DetailsSimilar RecordsGoogle PlusoneFacebookTwitterCiteULikeMendeleyreddit

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

.