An innovative approach in combating economic crime using forensic accounting techniques

2020 ◽  
Vol 27 (4) ◽  
pp. 1253-1271 ◽  
Author(s):  
Oluwatoyin Esther Akinbowale ◽  
Heinz Eckart Klingelhöfer ◽  
Mulatu Fikadu Zerihun
Keyword(s):  
Conceptual Models ◽  
Focal Point ◽  
Economic Crime ◽  
Innovative Approach ◽  
Organizational Control ◽  
Content Type ◽  
Forensic Accounting ◽  
Suitable Framework ◽  
Practical Implications ◽  
Fraud Mitigation

Purpose The purpose of this study is to develop an innovative approach of combating economic crime using the forensic accounting techniques. Design/methodology/approach The approach considered the identification of the effective forensic accounting techniques from the available literature and also explored the anti-economic crime policy, capable of assisting in the combating of economic crime. This brought about the development of two conceptual models, which incorporate all the requirements for the implementation of forensic accounting and the integration of forensic accounting technique into the organizational control system for effective fraud mitigation. Findings The analysis of the literature review indicated that one of the drawbacks, which has continue to mitigate the implementation of forensic accounting as a tool for combating fraud is lack of a suitable framework. This was the major focal point of this work, which produced two simplified conceptual models suitable for effective fraud mitigation. Research limitations/implications This study is limited to the development of conceptual models for fraud mitigation only. Practical implications The simplified model can easily be adopted into the structure of an organization to provide a sustainable solution to mitigate fraud occurrences. Originality/value The novelty of this study lies in the development of two simplified conceptual models. The first model addressed the incorporation of forensic accounting into the organization structure while the second captured the detailed investigation and comprehensive data analysis processes of uncovering fraud. The development of conceptual models with all these peculiarities for fraud mitigation has not been widely reported by the existing literature.

Management by obedience: the patterns that lead to evil acts

Kybernetes ◽  
2015 ◽  
Vol 44 (1) ◽  
pp. 159-170
Author(s):  
Jon-Arild Johannessen
Keyword(s):  
Design Methodology ◽  
Conceptual Models ◽  
International Community ◽  
Crimes Against Humanity ◽  
Content Type ◽  
Theory Of Crime ◽  
Model Of Management ◽  
Practical Implications ◽  
Theory System

Purpose – If we know something about the patterns and conditions of crime against humanity, we may perhaps at an early point be able to diagnose and identify developments that lead to these acts. If such developments can be diagnosed, it will be easier for the international community to intervene and stop developments that can lead to a human catastrophe. Consequently, the main reason to examine the patterns and conditions for crime against humanity is to contribute to efforts that will ensure that this crimes likely do not happen again. The paper aims to discuss these issues. Design/methodology/approach – Designing system of propositions to develop a theory of crime against humanity, using a typology and conceptual models. Findings – Development of a model for management by obedience leading to evil acts. Research limitations/implications – Understanding patterns leading to evil acts. Practical implications – A model of management by obedience. The model is a way to understand and explain crimes against humanity from a systemic perspective. Originality/value – Development of a typology of crimes against humanity and development of a theory (system of propositions) of crimes against humanity.

Towards interoperable recordkeeping systems

2017 ◽  
Vol 27 (2) ◽  
pp. 125-148 ◽  
Author(s):  
Gregory Rolan
Keyword(s):  
Design Methodology ◽  
Conceptual Models ◽  
Design Science ◽  
Proof Of Concept ◽  
Content Type ◽  
Meta Model ◽  
Concept System ◽  
Reflective Design ◽  
Practical Implications ◽  
Model Approach

Purpose The purpose of this paper is to introduce an infrastructural approach to metadata modelling and a generalised meta-model for recordkeeping metadata. This meta-model is an attempt to support interoperability between disparate systems, and particularly, between sets of ostensibly incommensurate record documentation. Design/methodology/approach The investigation used a reflective design-science investigation comprising interviews adaptive literature review, creation of conceptual models and the design and instantiation of a proof-of-concept system. Findings The investigation confirms that recordkeeping interoperability between disparate ontologies is achievable through a meta-model approach. In particular, the meta-model carefully defines relationships between entities with specific semantics that enable the development of interoperable domain schemas. Practical implications A meta-model for recordkeeping metadata facilitates the development of recordkeeping systems that possess interoperability-by-design. Social implications Recordkeeping systems that conform to the meta-model can, therefore, transcend the immediate transactional context and support participatory recordkeeping in terms of a plurality of stakeholder world views and agency in records. Originality/value This paper is one of the few reporting design-science approaches to recordkeeping informatics and one that has used a meta-model approach for recordkeeping metadata design. In contrast to most empirically determined metadata schemas, the top-down design approach has produced a schema from a wide variety of ontological sources.

Relevance of big data to forensic accounting practice and education

2019 ◽  
Vol 34 (3) ◽  
pp. 268-288 ◽  
Author(s):  
Zabihollah Rezaee ◽  
Jim Wang
Keyword(s):  
Big Data ◽  
Data Analytics ◽  
Accounting Education ◽  
Content Type ◽  
Accounting Practice ◽  
Accounting Curriculum ◽  
Forensic Accounting ◽  
Accounting Courses ◽  
Challenges And Opportunities ◽  
Practical Implications

Purpose This paper aims to examine the relevance of Big Data to forensic accounting practice and education by gathering opinions from a sample of academics and practitioners in China. Design/methodology/approach The authors conduct a survey of academics and practitioners regarding the desired demand, importance and content of Big Data educational skills and topics for forensic accounting education to effectively respond to challenges and opportunities in the age of Big Data. Findings Results indicate that the demand for and interest in Big Data/data analytics and forensic accounting will continue to increase; Big Data/data analytics and forensic accounting should be integrated into the business curriculum; many of the suggested Big Data topics should be integrated into forensic accounting education; and some attributes and techniques of Big Data are important in improving forensic accounting education and practice. Research limitations/implications Readers should interpret the results with caution because of the sample size (95 academics and 103 practitioners) and responses obtained from academics and practitioners in one country (China) that may not be representative of the global population. Practical implications The results are useful in integrating Big Data topics into the forensic accounting curriculum and in redesigning the forensic accounting courses/programs. Social implications The results have implications for forensic accountants in effectively fulfilling their responsibilities to their profession and society by combating fraud. Originality/value This study provides educational, research and practical implications as Big Data and forensic accounting are advancing.

Conceptual generalisation

Kybernetes ◽  
2015 ◽  
Vol 44 (4) ◽  
pp. 588-605 ◽  
Author(s):  
Daniel J. Adriaenssen ◽  
Jon-Arild Johannessen
Keyword(s):  
Design Methodology ◽  
Conceptual Models ◽  
Small Contribution ◽  
Levels Of Abstraction ◽  
Content Type ◽  
University Teachers ◽  
Level Of Understanding ◽  
Practical Implications ◽  
Empirical Generalisation

Purpose – The purpose of this paper is to make a small contribution to reflections on general methodology, not specific methods, in social science. Design/methodology/approach – Systemic methodology. Findings – First, schematic typology of six conceptual models. Second, typology for determining levels of abstraction for different models and degrees of generalisation. Third, typology for generalisation on the basis of a case study. Fourth, strategy for developing conceptual models. Research limitations/implications – Research falls into two main categories: conceptual generalisation and empirical generalisation. Conceptual generalisation is an investigation whereby the researcher uses other researchers’ empirical findings in conjunction with his or her own process of conceptualisation in order to generalise and identify a pattern. This contrasts with empirical generalisation, where the researcher investigates a phenomenon or problem that is apparent in the empirical data, and only thereafter generalises in the light of his or her own findings. Practical implications – A low level of understanding of conceptual generalisation among masters and PhD students. With this paper the authors try to change this perception among students. Originality/value – Developing a systemic methodology in order for students and university teachers to understand conceptual generalisations.

Topics and methods in forensic accounting research

2015 ◽  
Vol 28 (1) ◽  
pp. 98-114 ◽  
Author(s):  
James A. DiGabriele ◽  
Wm. Dennis Huber
Keyword(s):  
Research Methods ◽  
Design Methodology ◽  
Quantitative Methods ◽  
Research Study ◽  
Original Research ◽  
Content Type ◽  
Accounting Research ◽  
Descriptive Research ◽  
Forensic Accounting ◽  
Practical Implications

Purpose – The purposes of this paper are to highlight those topics of forensic accounting that have received little or no attention in the forensic accounting research that has been published in forensic accounting research journals; discover what research methods have been most commonly used; and identify research methods that have been infrequently used. Design/methodology/approach – This is a descriptive research study that explores the topics and methods used in forensic accounting research published in forensic accounting journals. Findings – Fraud and quantitative methods make up the largest percentage of topics and research methods published in forensic accounting journals. Research limitations/implications – Limited to forensic accounting journals. Results suggest forensic accounting researchers are using mimetic topics and methods of accounting research. The absence of diversity in forensic accounting research topics and methods has the potential to compromise the overall contribution of forensic accounting research. Practical implications – This paper identifies gaps in topics and research methods in forensic accounting research to encourage research in diverse topics using diverse methods that will be valuable to forensic accountants. Originality/value – This original research is the first to survey and classify research published in forensic accounting journals according to topic and method.

The Recovery Rocks Community story

2014 ◽  
Vol 18 (2) ◽  
pp. 61-67 ◽  
Author(s):  
Amanda Waegeli
Keyword(s):  
Peer Support ◽  
Western Australia ◽  
Design Methodology ◽  
Innovative Approach ◽  
Social Implications ◽  
Mutual Support ◽  
Content Type ◽  
Community Approach ◽  
History Of ◽  
Practical Implications

Purpose – The purpose of this paper is to describe the development of the Recovery Rocks Community of peers in recovery. Design/methodology/approach – Description of history of the community. Findings – The community is successful in providing mutual support in members journeys of recovery. Research limitations/implications – The community exists in Perth, Western Australia. Practical implications – Similar communities might be developed by groups of peers in other places. Social implications – Offers an innovative, peer support community approach to facilitating recovery. Originality/value – Offers an innovative approach to fostering recovery in a peer support community that could act as a model for the development of other similar communities.

scholarly journals Integrating crime prevention into urban design and planning

2016 ◽  
Vol 9 (2) ◽  
pp. 153-165 ◽  
Author(s):  
Caroline L. Davey ◽  
Andrew B. Wootton
Keyword(s):  
Crime Prevention ◽  
Urban Design ◽  
Design Methodology ◽  
Conceptual Models ◽  
Local Level ◽  
Building Design ◽  
Specific Context ◽  
Content Type ◽  
Local Stakeholders ◽  
Practical Implications

Purpose This paper aims to understand the delivery of crime prevention through environmental design (CPTED) across Europe – from European-wide procedures through national schemes to effective local strategies. Design/methodology/approach The findings come from a review of published literature and reports, case studies and site visits conducted primarily during COST Action TU1203 (2013-2016). Findings Innovative approaches and methods to integrate crime prevention into urban design, planning and management have been generated by multi-agency partnerships and collaborations at European, national and city levels. Methods and procedures developed by the European Committee for Standardization (CEN) Working Group on “Crime Prevention through Urban Planning and Building Design” are pioneering. However, findings show that implementation is best achieved at a local level using methods and procedures tailored to the specific context. Research limitations/implications In-depth research is required to appreciate subtle differences between local approaches and conceptual models developed to better understand approaches and methods. Practical implications Practitioners and academics working to prevent crime benefit from participation in focused, multi-agency collaborations that, importantly, facilitate visits to urban developments, discussions with local stakeholders responsible for delivery “on the ground” and structured and sustained exploration of innovations and challenges. Originality/value The authors hope that this paper will contribute to developing a new direction for CPTED practice and research that builds on significant progress in creating safer environments over previous decades.

scholarly journals Broadening the brandfest: play and ludic agency

2017 ◽  
Vol 51 (1) ◽  
pp. 23-43 ◽  
Author(s):  
Dannie Kjeldgaard ◽  
Matthias Bode
Keyword(s):  
Design Methodology ◽  
Focal Point ◽  
Play Theory ◽  
Content Type ◽  
Marketing Literature ◽  
Brand Meaning ◽  
Brand Involvement ◽  
Multiple Meanings ◽  
Social Engagements ◽  
Practical Implications

Purpose Brandfests are conceptualized as marketer-initiated events that facilitate consumers’ individual and social engagements with brands. After its inception in the late 1990s, the concept of brandfests was quickly folded into the concept of brand community, leaving conceptual and strategic opportunities untapped. The purpose of the paper is to suggest a broadened conceptualization of brandfests based on the play theory and the notion of ludic interagency. Design/methodology/approach This paper includes a longitudinal study and ethnographic method. Findings Unlike previously studied brandfests, this context entails a low-involvement product, a brand that is not the focal point for participants, a broad range of market-facing enactors, shifting roles and the realization of multiple meanings and values for multiple enactors. The findings demonstrate that brand meaning and value can be constituted through ludic engagement of a broad range of market-facing enactors through a ludic spectacle such as a brandfest. Moreover, the authors find that this can go on outside the established spatial and temporal frames normally considered by the marketing literature. Research limitations/implications This has implications for theories of emplacement (servicescape) and brand meaning actualization in terms of where, when and whom is involved in brand meaning actualization. Practical implications The paper develops four strategic propositions which broaden the type of brandfests that allow managers to define a range of potential strategies for engaging consumers and other enactors in a broader range of brandfests. Originality/value The paper reconceptualizes a dormant concept in the marketing literature to develop strategic implications based on the play theory. It challenges the prevalent centrality of the brand and consumer brand involvement.

The safety of IoT-enabled system in smart cities of India: do ethics matter?

2020 ◽  
Vol 36 (4) ◽  
pp. 601-618
Author(s):  
Sheshadri Chatterjee
Keyword(s):  
Technology Use ◽  
Statistical Approach ◽  
Conceptual Models ◽  
Ethical Issues ◽  
Smart Cities ◽  
Content Type ◽  
Ethics And Technology ◽  
Considerable Impact ◽  
The Impact ◽  
Practical Implications

Purpose The purpose of this study is to analyze the impact of ethics and technology towards safety of internet of things (IoT)-enabled system in smart cities of India (SCI). Design/methodology/approach The determinants that would impact on securing IoT-enabled system in SCI have been identified by the studies of literature. Some hypothesis has been formulated. A conceptual model has been developed. Hypotheses and conceptual models have been tested by a statistical approach through survey works considering the feedbacks of 331 usable respondents. The results have been discussed followed by explaining the implications of this study. A comprehensive conclusion has been provided at the end. Findings The validated results show that the trust factor has insignificant impacts on the system and technology use, as well as on the behavioural intention. The model provided could achieve 79% explanative power. Practical implications For ensuring safety and security of IoT-enabled devices in SCI, the ethical sense of the stakeholders of SCI has considerable impact on securing safety of IoT-enabled devices in SCI. The practitioner should, as such, be sincere to motivate the stakeholders to ameliorate the ethical sense of the stakeholders for securing safety of IoT-enabled devices in SCI. Originality/value A few studies in the areas of Indian smart cities, IoT and related ethical issues have been conducted. In that sense, this approach is deemed to be a novel attempt.

scholarly journals A cascading approach to training discovery

2019 ◽  
Vol 47 (1) ◽  
pp. 60-72 ◽  
Author(s):  
Meg Galasso ◽  
Rachael Anne Cohen ◽  
Angie Thorpe Pusnik
Keyword(s):  
Design Methodology ◽  
Innovative Approach ◽  
Search Query ◽  
Content Type ◽  
Search Queries ◽  
Discovery Service ◽  
Training Plan ◽  
Multiple Audiences ◽  
Instructional Plans ◽  
Practical Implications

Purpose The purpose of this paper is to illustrate why libraries should develop instructional plans to further integrate Web-scale discovery services into the academy, as well as propose a three-fold delivery plan to achieve this goal. Design/methodology/approach This paper documents a strategy to integrate Web-scale discovery services into library training and instruction for multiple audiences. The strategy is informed by past analysis of discovery service search queries. Findings It presents a three-part training plan that can be applied to multiple audiences, universities/colleges and even discovery service platforms. Practical implications The strategies and practices detailed in this paper are easily adaptable to other institutions that currently subscribe to Web-scale discovery service products. Originality/value This paper introduces an innovative approach toward transforming Web-scale discovery instruction across the academy, based on search query analysis.

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