Employee fraud, changing your mind about the cost of dishonesty

Wilson, Joan (2011) Employee fraud, changing your mind about the cost of dishonesty. MSc dissertation, University of Portsmouth.

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    Accurate measurement of fraud is key to understanding the nature and scale of the problem. It must be all encompassing, from the exorbitant notorious cases to the minutia of employee dishonesty. Hence, the relevance of employee fraud is brought to the forefront in the battle against fraud in this dissertation. The need for this study, ‘Employee fraud, Changing your mind about the cost of dishonesty’ was identified by the gap uncovered through a review of extant literature which conferred inconsiderable attention to minor employee dishonesties and attitudes to workplace deviance.

    The key aim is to evaluate the extent to which attitudes to employee fraud reveal a generic innate propensity to micro fraud and a willingness to invest in removing these barriers to business productivity and capacity. This is achieved through systematically anatomising three principle research questions; the problem of employee fraud, explaining employee fraud and improving organisational counter fraud capability.

    A manifest of principle academic arguments is presented with a comparative analysis of primary data collected through the medium of survey monkey in a random sample survey of 117 people. Interrogation of these exposes a predominance of the rationalisation aspect intrinsic to this white collar crime. Despite the availability of tools, the dissertation concludes that is unrealistic to think that employee dishonesty can be eliminated. The findings additionally embed a need for employees and employers to change their mindset and to contemplate the cost of dishonesty.

    It champions counter fraud work showing good evidence to suggest that losses to staff fraud can be controlled and prevented by using contemporary controls and suggesting improvements for the future. The research results divulge elements of convergence for general and specific applicability in counter fraud work tapering to employee dishonesty. The findings additionally advocate a need for standardisation of counter fraud work and a development of an award of counter fraud certification for businesses along the lines of International Standard Order 9001, commonly known as the Q mark.

    Item Type: Dissertation
    Departments/Research Groups: Faculty of Humanities and Social Sciences > Institute of Criminal Justice Studies
    Depositing User: Jane Polwin
    Date Deposited: 19 Dec 2011 13:45
    Last Modified: 28 Jan 2015 11:50
    URI: http://eprints.port.ac.uk/id/eprint/5690

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