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Why people commit public procurement fraud? The fraud diamond view
Journal of Public Procurement Pub Date : 2019-08-08 , DOI: 10.1108/jopp-02-2019-0012
Ni Wayan Rustiarini , Sutrisno T. , Nurkholis Nurkholis , Wuryan Andayani

This paper aims to discuss the factors that cause individuals to commit fraud, especially in the public procurement context. All this time, an empirical review of public procurement fraud has only focused on the macro and micro level, as well as its losses on the country's economy. This paper highlights individuals’ fraudulent behavior from the four elements of the fraud diamond theory, namely, pressure, opportunity, rationalization and capability.,This paper is a literature review that discusses the fraudulent behavior of bureaucrat as a procurement official in the context of public procurement. This review uses fraud diamond theory as its theoretical framework to explain the attributes to do fraud.,Public procurement is a high-risk area for fraud (corruption), particularly in the government institution. It cannot be denied that the situation factor (pressure and opportunity) will interact with psychological aspects (rationalization) and individual capability to direct the individuals to commit fraud. This study discusses how existing pressure (motivation) and opportunities are used by individuals who have the capability to rationalize their actions. This literature review also endeavors to shed light on the strategy to prevent, detect and control the causes of fraud.,This paper provides an understanding of regulators, auditors and other employees in recognizing the characteristics and nature of fraud antecedents. This understanding can help prevent various forms of procurement fraud that occur within their organizations. This paper also can be a guideline to assist public sector organizations in designing effective internal control systems to prevent fraud in the process and practice of public procurement.,Public procurement has a central role that enables the government to allocate the budget effectively and efficiently. Compliance in implementing procurement rules and procedures will improve the quality of public services.,There exists relatively little study outlining the factors underlying of bureaucrats’ (procurement official) opportunistic behavior on procurement activities. The authors focused on bureaucrats’ behavior because they have unique positions of power and responsibility of the procurement process. On the one hand, they have a crucial role in serving the public and safeguarding public assets. On the other hand, they have the ability to collaborate with politicians and business actors in corrupt procurement practices. Therefore, the discussion on this topic is very relevant and interesting.

中文翻译:

人们为什么要进行公共采购欺诈?欺诈钻石视图

本文旨在讨论导致个人欺诈的因素,尤其是在公共采购环境下。一直以来,对公共采购欺诈的实证研究只关注宏观和微观层面,以及它对国家经济造成的损失。本文从欺诈钻石理论的四个要素,即压力,机会,合理化和能力等方面,突出了个人的欺诈行为。本文是对公共场合下官僚作为采购官员的欺诈行为的文献综述。采购。这篇综述使用欺诈钻石理论作为其理论框架来解释进行欺诈的属性。公共采购是欺诈(腐败)的高风险领域,特别是在政府机构中。不能否认,情况因素(压力和机会)将与心理方面(理性化)和个人指导个人欺诈的能力相互作用。这项研究讨论了有能力合理化其行为的个人如何利用现有的压力(动机)和机会。这篇文献综述还致力于阐明预防,发现和控制欺诈原因的策略。本文提供了对监管机构,审计师和其他员工的认识,以认识欺诈先例的特征和性质。这种了解可以帮助防止组织内部发生各种形式的采购欺诈。本文还可以作为指导方针,协助公共部门组织设计有效的内部控制系统,以防止公共采购过程和实践中的欺诈行为。公共采购具有核心作用,使政府能够有效,高效地分配预算。遵守采购规则和程序将提高公共服务的质量。很少有研究概述官僚(采购官员)机会主义行为对采购活动的潜在影响因素。作者关注官僚的行为,因为他们在采购过程中拥有独特的权力和责任立场。一方面,它们在为公众服务和维护公共资产方面起着至关重要的作用。另一方面,他们有能力与政客和商业行为者合作进行腐败的采购活动。因此,关于该主题的讨论非常相关且有趣。
更新日期:2019-08-08
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