Psychological factors: self- and circumstances-caused fraud triggers

Dian Anita Nuswantara and Ach Maulidi

Journal of Financial Crime, 2020, vol. 28, issue 1, 228-243

Abstract: Purpose - This paper aims to provide new understanding of fraudulent behaviour by offering different theoretical discussion on the fraud causation. Design/methodology/approach - The authors interviewed 15 executive managers in one of Indonesia local governments, by using semi-structured questions. Findings - The authors explored the dynamics of both self- and other-directed factors in the spread of fraudulent behaviours, by focusing on the public-sector fraud landscape in local government. As a basis of analysis, the authors applied the theory of planned behaviours. In this study, “a concept of fraud triangle” substantially provides little help in elucidating the causation of fraudulent behaviours in local government. The theoretical and managerial implications are discussed. Originality/value - This study offers new direction on broadening and deepening fraud literature and theories about the root causes of fraudulent behaviours.

Keywords: Theory of planned behaviour; Fraud; Psychology; Self and other-directed fraud factors (search for similar items in EconPapers)
Date: 2020
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-05-2020-0086

DOI: 10.1108/JFC-05-2020-0086

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