Broadening the Fraud Triangle: Instrumental Climate and Fraud

2015 ◽  
Vol 28 (1) ◽  
pp. 41-56 ◽  
Author(s):  
Pamela R. Murphy ◽  
Clinton Free
Keyword(s):  
Organizational Behavior ◽  
Organizational Climate ◽  
Work Environment ◽  
Social Dimension ◽  
Best Interests ◽  
Fraud Triangle ◽  
Ethical Concerns ◽  
Social Incentives ◽  
Respondent Group

ABSTRACT We survey a unique respondent group of fraud perpetrators, auditors who investigated fraud, and employees who witnessed fraud within organizations, to identify whether, and how, an instrumental organizational climate is associated with fraud. We define an instrumental climate as one in which employees make decisions in their own or the organization's best interests to the exclusion of ethical concerns. We find that 39 percent of respondents agreed or strongly agreed that an instrumental climate was present when fraud was perpetrated. This climate is associated with particular elements of the fraud triangle including motives such as a malevolent work environment and social incentives and pressures, as well as rationalizations that are primarily oriented toward others. One specific rationalization—helping the company—draws attention to the phenomenon of unethical pro-organizational behavior. Our results suggest that fraud has an important social dimension that is largely neglected by current fraud triangle interpretations.

scholarly journals THE USE OF CATEGORIES AS INDICATORS OF ORGANIZATIONAL CLIMATE IN BRAZILIAN COMPANIES

2012 ◽  
Vol 2 (1) ◽  
Author(s):  
Joel Souza Dutra ◽  
André Luiz Fischer ◽  
Lina Eiko Nakata ◽  
Julio Cesar Rodrigues Pereira ◽  
Elza Fátima Rosa Veloso
Keyword(s):  
Data Analysis ◽  
Focus Group ◽  
Human Resources ◽  
Construct Validity ◽  
Organizational Behavior ◽  
Organizational Climate ◽  
Work Environment ◽  
Relevant Literature ◽  
Learning And Development

In order to analyze employees’ perception of the work environment, companies with a well-established people management structure periodically conduct organizational climate surveys. These surveys are meant to offer an understanding of how employees view the quality of the relationships they experience in the company. One of the characteristics of this type of survey, identified both in the relevant literature and empirically in practice, is the use of categories or indicators to direct development of the research instrument, data analysis, and later intervention as needed according to the results of the survey. This article seeks to propose a categorization of organizational climate dimensions directed at the Brazilian corporate reality, analysing its internal consistency and its construct validity. To that end, we used the results of a wide-ranging data sample collected from 123,445 respondents of 491 organizations in various regions of Brazil. The proposed analysis categories – identity, satisfaction and motivation, learning and development, and leadership – were reviewed based on theories of organizational behavior and then submitted to a focus group composed of human resources professionals employed by prominent Brazilian corporations.

scholarly journals Clima organizacional: teoría y práctica

2020 ◽  
Author(s):  
Mónica García Rubiano ◽  
Juan Javier Vesga Rodríguez ◽  
Carlos Alberto Gómez Rada
Keyword(s):  
Organizational Behavior ◽  
Organizational Climate ◽  
Work Environment ◽  
Organizational Field ◽  
Broad Perspective

This book seeks to be a contribution for those who work in the organizational field in any of its areas. Since the organizational climate construct is of great importance in organizations when evaluating the perceptions of their members regarding their work environment. The construct is approached from a broad perspective that allows it to be conceptualized, studied from different methods, related to some variables of organizational behavior, and linked to different evidences regarding elements that allow its evaluation and intervention.

scholarly journals The Influence Of Climate Leadership, Organizational Behavior And Discipline Work Against The Performance Of Members Of The Police Of The Republic Of Indonesia Sabhara Units Of The Resort City Of Padang

2020 ◽  
Author(s):  
Anton Kusuma Jaya
Keyword(s):  
Organizational Behavior ◽  
Organizational Climate ◽  
Leadership Behavior ◽  
High Reliability ◽  
Descriptive Analysis ◽  
Test Results ◽  
Know How ◽  
Dependent Variables ◽  
Independent Variable ◽  
The Republic

The purpose of this research was: 1) to explain whether there was a Climate of leadership, Organizational Behavior Disciplines Work on performance of Member unit of the police of the Republic of Indonesia Sabhara Resort City of Padang and 2) measure the magnitude of the influence of Climate leadership, Organizational Behavior Disciplines Work on performance of Member unit of the police of the Republic of Indonesia Sabhara Resort City of Padang.This research was conducted in February-March 2016 in Sabhara units of the police force of the Republic Indonesia's resort city of Padang.The sample used in this study as many as 32 respondents using a sampling of saturated. As for the independent variable of climate leadership, Organizational Behavior Disciplines work, whereas the variable dependennya is the performance of members of the police. This research is explanatory research.The method of data collection is the kuestioner. Data analysis techniques using Descriptive Analysis and Inferensial Analysis.To know how the variables are independent of the dependent variable are partial, used test t. Whereas to know the influence of the variables are independent of the dependent variables simultaneously, use the test F. Assumptions used in the test of validity is if R-female > R-table item is declared valid. R-count shown in the table above, from individual items suggests that R-female > R-table so that the items are declared valid.Based on a test of the validity of the instrument of climate leadership, Organizational Behavior and discipline Work against Performance known to all items stated valid and reliability test results show that the instruments have a high reliability and meets the criteria of a good instrument requirements, i.e., valid and reliability.Free Leadership Behavior variables (X 1) effect significantly to performance (Y), Organizational Climate (X 2) a significant effect on performance, variable (Y) Discipline work (X 3) a significant effect on performance (Y). Hypothesis (H1) until the Union (H3) third.

The Impact of the Work Environment on Innovation and Business Sustainability in SMEs

2021 ◽  
pp. 133-156
Author(s):  
Rafael Ignacio Pérez-Uribe ◽  
Solange Dianira Jordan Bustamante ◽  
Carlos Salcedo -Perez
Keyword(s):  
Organizational Climate ◽  
Work Environment ◽  
Interpersonal Relationships ◽  
Business Sustainability ◽  
Key Factor ◽  
The Face ◽  
The Impact ◽  
The Relationship ◽  
The City ◽  
Innovation Processes

Innovation is a process, where the interpersonal relationships of employees are key to the creation of ideas that will contribute to the generation of value for organizations in the face of disruptive environments. This chapter analyzes the relationship between the work environment as a key factor and its impact on the development of innovation processes and business sustainability, taking as a sample 182 SMEs, from commercial, footwear, and textile sectors from the city of Cúcuta. The results showed an interrelation between the organizational climate and the culture of innovation as an agent that generates change that contributes to business sustainability.

Organizational Climate and Culture

2016 ◽  
Author(s):  
Mark G. Ehrhart ◽  
Benjamin Schneider
Keyword(s):  
Organizational Culture ◽  
Organizational Behavior ◽  
Organizational Climate ◽  
Deep Level ◽  
Work Organizations ◽  
Organizational Life ◽  
Climate Research ◽  
Strategic Goals ◽  
Almost All ◽  
Contemporary Climate

Research on the internal psychosocial environment of work organizations has largely been captured through the study of two constructs: organizational climate and organizational culture. Despite the inherent similarities between the two constructs, they have largely been studied in separate literatures, by different sets of researchers, and more often than not with different methodologies. For instance, research in organizational climate tends to have a relatively narrow focus on the shared perceptions of employees, and contemporary climate research in particular tends to have a focus on specific strategic goals (such as climates for service or safety) or internal processes (such as climates for fairness or ethics). Organizational culture is broader than organizational climate, starting with deep-level assumptions and values and becoming manifest in almost all aspects of organizational life. A review of both literatures and the suggested integration of them leads to a rich understanding of how employees experience their work organizations and the consequences of organizational behavior for what happens in organizations for people and organizational effectiveness.

scholarly journals The Influence of Competence, Organization Culture and Work Environment to Teacher’s Performance As Well As Its Implication on Grad Competence of State Senior Islam Schools on Padang City

2016 ◽  
Vol 11 (5) ◽  
pp. 283
Author(s):  
Pandi Afandi ◽  
Bambang Supeno
Keyword(s):  
Data Analysis ◽  
Organizational Behavior ◽  
Work Environment ◽  
Total Population ◽  
Descriptive Analysis ◽  
Organization Culture ◽  
Ordinal Scale ◽  
Good Work ◽  
Good School ◽  
Environment Performance

<p>The purpose of this study was to determine and analyze the competence, organizational culture, work environment, performance, MAN teacher graduates competence of Padang.<strong></strong></p><p>This research uses methods of descriptive and explanatory survey that the nature of this research is descriptive and verification, which is collect, present, analyze and test hypotheses to obtain conclusions and suggestions by using path analysis. This research was conducted on state Senior Islam Schools On Padang City. The sample of the research were 150 respondents, represented by teachers with the total population of 245. Data were obtained 5 point ordinal scale questionnaire.</p>The result of data analysis show that during the descriptive analysis of teacher’s competence is moderate to good, school organizational behavior moderate to good, work environment moderate to good, teacher’s performance is moderate to good, grad competence is moderate to good. The result of verification analysis: There is a significant influence of teacher’s competence towards teacher’s performance (21 percent), school organizational behavior towards teacher’s performance (84 percent), work environment towards teacher’s performance (56 percent), teacher’s competence, school organizational behavior, work environment towards teacher’s performance (83,6 percent), teacher’s performance towards grad competence (71,2 percent) State Senior Islam Schools On City In Padang.

scholarly journals Construct Validity and Reliability of the Work Environment Assessment Instrument WE-10

2020 ◽  
Vol 17 (20) ◽  
pp. 7364
Author(s):  
Rudy de Barros Ahrens ◽  
Luciana da Silva Lirani ◽  
Antonio Carlos de Francisco
Keyword(s):  
Factor Analysis ◽  
Construct Validity ◽  
Organizational Climate ◽  
Work Environment ◽  
Assessment Instrument ◽  
Quality Of Work Life ◽  
Validity And Reliability ◽  
Rotation Method ◽  
Commonality Analysis

The purpose of this study was to validate the construct and reliability of an instrument to assess the work environment as a single tool based on quality of life (QL), quality of work life (QWL), and organizational climate (OC). The methodology tested the construct validity through Exploratory Factor Analysis (EFA) and reliability through Cronbach’s alpha. The EFA returned a Kaiser–Meyer–Olkin (KMO) value of 0.917; which demonstrated that the data were adequate for the factor analysis; and a significant Bartlett’s test of sphericity (χ² = 7465.349; Df = 1225; p ≤ 0.000). After the EFA; the varimax rotation method was employed for a factor through commonality analysis; reducing the 14 initial factors to 10. Only question 30 presented commonality lower than 0.5; and the other questions returned values higher than 0.5 in the commonality analysis. Regarding the reliability of the instrument; all of the questions presented reliability as the values varied between 0.953 and 0.956. Thus; the instrument demonstrated construct validity and reliability

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