Corporate financial crimes in Pakistan – a review and analysis

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anam Yasir ◽  
Alia Ahmed ◽  
Leena Anum
Keyword(s):  
Social Environment ◽  
Criminal Behavior ◽  
Design Methodology ◽  
Theoretical Perspective ◽  
Content Type ◽  
The Social ◽  
Financial Crimes ◽  
The Future ◽  
Criminal Behaviors

Purpose The purpose of this paper is to highlight those factors which involve elite class criminals in corporate financial crimes. This research implies the fact that the study of criminal behavior is pivotal for finding out the reasons behind such crimes. Design/methodology/approach By describing theories of criminology, researchers assess the nature of financial criminals in Pakistan from a theoretical perspective. Findings Elite-class people commit crimes upon perceiving high benefits and less punishment. Moreover, the social environment contributes greatly to inducing criminal behavior. Research limitations/implications Explanation of criminal behaviors provided in the study will be helpful in providing directions for the prevention of such criminal actions in the future. Originality/value This research examines the criminal behavior of elite class crimes from the theoretical perspective which will be significant in the prevention of such behaviors.

Testing the fraud triangle: a systematic review

2019 ◽  
Vol 27 (1) ◽  
pp. 172-187 ◽  
Author(s):  
Emily M. Homer
Keyword(s):  
Systematic Review ◽  
Criminal Behavior ◽  
Design Methodology ◽  
Empirical Studies ◽  
Financial Crime ◽  
Fraud Triangle ◽  
Content Type ◽  
Financial Crimes ◽  
Different Types ◽  
Criminal Behaviors

Purpose The purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been used to explain financial crimes since the 1940s. The theory includes that workplace financial crime and fraud occurs only when an offender has sufficient opportunity, pressure and rationalization to commit the crime. The fraud triangle has been empirically applied to the array of criminal behaviors and specific financial crimes and offenders internationally to determine if all three elements are necessary for the crimes to occur. Design/methodology/approach This systematic review summarized 33 empirical studies that have applied all three components of the fraud triangle to study financially criminal behavior committed by both corporations and individuals. The review included published and non-published papers and manuscripts from a variety of sources internationally. Findings Of the 33 studies included, 32 found support for at least one element of the fraud triangle and 27 found support for all three elements. Overall, these studies have shown that the fraud triangle has generally received support across different subjects, industries and countries. Research limitations/implications This research only examined papers using the “fraud triangle” term. Originality/value This paper systematically reviewed different types of studies internationally, concluding that the fraud triangle is largely valid internationally as an explanation for financial crimes.

Young-adults NEET in Italy: orientations and strategies toward the future

2018 ◽  
Vol 38 (1/2) ◽  
pp. 150-164 ◽  
Author(s):  
Fabio Gaspani
Keyword(s):  
Young Adults ◽  
Young People ◽  
Identity Construction ◽  
Design Methodology ◽  
Qualitative Approach ◽  
Social Conditions ◽  
Content Type ◽  
The Social ◽  
The Future ◽  
Future Orientations

Purpose The purpose of this paper is to examine the relation with the future of young-adults Not in Education, Employment or Training (NEET) in Italy. The study of temporal experiences allows to understand how subjects represent their own condition and construct their biographies in an age of uncertainty. Design/methodology/approach The study follows a qualitative approach to allow participants to express their own experiences and representations through narratives. The 12 cases considered are illustrative of the different orientations detected in the group of 36 young people involved in the research. Findings Young-adults NEET have problems in acquiring a recognized social status and in designing future orientations. The difficulties to project themselves in time hinder the attainment of a sense of biographical continuity as well as the process of identity construction, which tends to be increasingly detached from the planning sphere. Originality/value The study adds to the literature on the issue of young people NEET, contributing to differentiate the social conditions of this group by referring to their experiences, social belongings and resources. The analysis sheds new light on the agency of young people, that conceive biographical strategies in relation to the scenarios they envisage.

The future of property education in Australia

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David Parker
Keyword(s):  
Social Environment ◽  
Design Methodology ◽  
The State ◽  
Social Implications ◽  
Content Type ◽  
Dead End ◽  
The Future ◽  
Education Delivery ◽  
Practical Implications

PurposeThe study aims to comment upon the state of property education in Australia.Design/methodology/approachStatement of opinionFindingsProperty education in Australia is heading down a one-way dead-end roadResearch limitations/implicationsThis article is a statement of opinionPractical implicationsHighlights alternative forms of delivery for property education in AustraliaSocial implicationsConsiders property education delivery in context of current social environmentOriginality/valueStatement of opinion based in experience in academia and practice

Religion, social studies and citizenship: reframing religion through the lens of citizenship

2019 ◽  
Vol 14 (2) ◽  
pp. 201-211 ◽  
Author(s):  
Matthew S. Hollstein ◽  
Todd S. Hawley
Keyword(s):  
Social Studies ◽  
Social Environment ◽  
Research Methodology ◽  
Design Methodology ◽  
Controversial Issue ◽  
Classroom Teachers ◽  
Content Type ◽  
Alternative Approach ◽  
The Social ◽  
Practical Implications

Purpose The purpose of this paper is to present an alternative approach to studying religion in social studies classrooms through reframing. The authors encourage this reframing through the lens of citizenship and terror as a human experience. Design/methodology/approach This is a practitioner’s piece and did not include research methodology or design. Findings This is a practitioner’s piece and did not include any findings. Practical implications This paper presents practical approaches to examining religion in social studies classrooms through a comparison with citizenship and the lens of terror. The authors offer activities which current classroom teachers will be able to put into action immediately. In addition, the authors offer a detailed background for further study if teachers wish to learn more. Social implications This paper presents ways to study religion in the social studies and in the current fractured social environment the authors feel is needed. The authors wish to showcase how to examine a controversial issue in a reflective, respectful and honest fashion. Originality/value The authors present the idea of studying religion through the lens of terror while showcasing how it mirrors the requirements of citizenship. The authors believe that studying religion in this way in the social studies will help to demystify the topic and allow students to unpack religion as a topic in social studies.

“Please tidy up before leaving”: nudging Airbnb guests toward altruistic behavior

2019 ◽  
Vol 13 (4) ◽  
pp. 524-530 ◽  
Author(s):  
Paul Ranson ◽  
Daniel Guttentag
Keyword(s):  
Social Presence ◽  
Design Methodology ◽  
Field Experiments ◽  
Experimental Results ◽  
Altruistic Behavior ◽  
Content Type ◽  
The Social ◽  
Relationship Model ◽  
Social Market ◽  
Practical Implications

Purpose This study aimed to investigate whether increasing the social presence within an Airbnb lodging environment could nudge guests toward altruistic cleaning behaviors. Design/methodology/approach The study was based around a theoretical framework combining the social-market versus money-market relationship model, nudge theory and social presence theory. A series of three field experiments were conducted, in which social presence was manipulated to test its impact on guest cleaning behaviors prior to departure. Findings The experimental results confirmed the underlying hypothesis that an Airbnb listing’s enhanced social presence can subtly induce guests to help clean their rental units prior to departure. Originality/value This study is the first to examine behavioral nudging in an Airbnb context. It is also one of the first field experiments involving Airbnb. The study findings offer clear theoretical and practical implications.

The effects of materialism on consumer evaluation of sustainable synthetic (lab-grown) products

2020 ◽  
Vol 37 (5) ◽  
pp. 579-590
Author(s):  
Jessica Keech ◽  
Maureen Morrin ◽  
Jeffrey Steven Podoshen
Keyword(s):  
Design Methodology ◽  
Socially Responsible ◽  
Content Type ◽  
Consumer Evaluation ◽  
Positioning Strategy ◽  
Consumer Markets ◽  
The Future ◽  
Promotion Strategies ◽  
Alternative Sources ◽  
The Impact

Purpose The increasing desire of consumers for socially responsible luxury products combined with fluctuating supplies in consumer markets are leading various industries to seek alternative sources to be able to meet the needs of its customers. One possible solution that may meet the demands of the future is lab-grown products. Because these products confer multiple benefits, this study aims to investigate the most effective ways to appeal to consumers by aligning the benefits of the products with their values as marketers seek to find effective promotion for these items. Design/methodology/approach We examine the effectiveness of an ethical positioning strategy for two types of luxury lab-grown (synthetic) products among high versus low materialism consumers in three experiments. Findings Findings suggest that a positioning strategy stressing product ethicality is more effective for low materialism consumers, whereas the strategy is less effective, and may even backfire, for high materialism consumers. The impact on social status consumers perceive from a lab-grown product explains why this effect occurs among low materialism consumers. Therefore, marketers should take caution and use specific appeals for different segments based on values such as consumers’ materialism levels. Originality/value If lab-grown products represent the wave of the future, it is important to understand how consumers will respond to this emerging technology and how promotion strategies may enhance their evaluation.

scholarly journals The future of financial markets and regulation: what strategy for Europe?

foresight ◽  
2014 ◽  
Vol 16 (2) ◽  
pp. 95-108 ◽  
Author(s):  
Jean-Baptiste Gossé ◽  
Dominique Plihon
Keyword(s):  
Financial Markets ◽  
Capital Market ◽  
Financial Stability ◽  
Design Methodology ◽  
Financial Integration ◽  
Content Type ◽  
Realistic Option ◽  
The Future ◽  
Unstable Environment ◽  
Insight Into

Purpose – This article aims to provide insight into the future of financial markets and regulation in order to define what would be the best strategy for Europe. Design/methodology/approach – First the authors define the potential changes in financial markets and then the tools available for the regulator to tame them. Finally, they build five scenarios according to the main evolutions observed on the financial markets and on the tools used by the regulator to modify these trends. Findings – Among the five scenarios defined, two present highly unstable features since the regulator refuses to choose between financial opening and independently determining how to regulate finance in order to preserve financial stability. Three of them achieve financial stability. However, they are more or less efficient or feasible. In terms of market efficiency, the multi-polar scenario is the best and the fragmentation scenario is the worst, since gains of integration depend on the size of the new capital market. Regarding sovereignty of regulation, fragmentation is the best scenario and the multi-polar scenario is the worst, because it necessitates coordination at the global level which implies moving further away from respective national preferences. However, the more realistic option seems to be the regionalisation scenario: this level of coordination seems much more realistic than the global one; the market should be of sufficient size to enjoy substantial benefits of integration. Nevertheless, the “European government” might gradually increase the degree of financial integration outside Europe in line with the degree of cooperation with the rest of the world. Originality/value – Foresight studies on financial markets and regulation are quite rare. This may be explained by the difficulty to forecast what will be their evolution in the coming decades, not least because finance is fundamentally unstable. This paper provides a framework to consider what could be the best strategy of regulators in such an unstable environment.

scholarly journals The social marketing theory-based (SMT) approach for designing interventions

2016 ◽  
Vol 6 (1) ◽  
pp. 18-40 ◽  
Author(s):  
Shamini Manikam ◽  
Rebekah Russell-Bennett
Keyword(s):  
Social Marketing ◽  
Design Methodology ◽  
Marketing Theory ◽  
Content Type ◽  
Step Process ◽  
The Social ◽  
Conceptual Paper ◽  
Marketing Intervention ◽  
Practical Implications ◽  
Social Marketing Theory

Purpose – Despite the importance of theory as a driving framework, many social marketers either fail to explicitly use theory as the basis of designing social marketing interventions or default to familiar theories which may not accurately reflect the nature of the behavioural issue. The purpose of this paper is therefore to propose and demonstrate the social marketing theory (SMT)-based approach for designing social marketing interventions, campaigns or tools. Design/methodology/approach – This conceptual paper proposes a four-step process and illustrates this process by applying the SMT-based approach to the digital component of a social marketing intervention for preventing domestic violence. Findings – For effective social marketing interventions, the underpinning theory must reflect consumer insights and key behavioural drivers and be used explicitly in the design process. Practical implications – Social marketing practitioners do not always understand how to use theory in the design of interventions, campaigns or tools, and scholars do not always understand how to translate theories into practice. This paper outlines a process and illustrates how theory can be selected and applied. Originality/value – This paper proposes a process for theory selection and use in a social marketing context.

Security and the social mind: attachment and therapeutic communities

2015 ◽  
Vol 36 (1) ◽  
pp. 12-20 ◽  
Author(s):  
Gwen Adshead
Keyword(s):  
Attachment Theory ◽  
Design Methodology ◽  
Insecure Attachment ◽  
Therapeutic Communities ◽  
Content Type ◽  
The Social ◽  
Social Mind ◽  
Basic Features ◽  
Practical Implications ◽  
Attachment Process

Purpose – The purpose of this paper is to describe some of the basic features of attachment theory, and explore how they relate to the development of the “social mind” and the work of therapeutic communities (TC). Design/methodology/approach – The author describes the essentials of attachment theory in humans; and the development of both secure and insecure states of mind. The author will set out how insecure attachment systems are associated with deficits in mentalising processes which are fundamental to the activity of the social mind. Findings – The author suggests how attachment to a TC can promote mentalising processes. The author draws on the work of other speakers in the conclusions about how to “grow” secure minds and societies. Research limitations/implications – This paper is a brief over view only and does not address attachment process to TC in any depth. Practical implications – Attachment theory could help both service users and therapists who work in TCs understand some of the difficulties people have in engaging at the start. Attachment theory also gives a guide to what a “good enough” experience in a TC might look like. Originality/value – There is little existing discussion of the application of attachment theory to TCs.

Reading the past to imagine the future

2015 ◽  
Vol 10 (4) ◽  
pp. 363-366
Author(s):  
Silvia Gherardi
Keyword(s):  
Qualitative Research ◽  
Qualitative Methods ◽  
Design Methodology ◽  
Personal Reflection ◽  
Research Topics ◽  
Content Type ◽  
Distinctive Features ◽  
The Past ◽  
The Future

Purpose – The purpose of this paper is to contribute to the ten years of the journal through a personal reflection. Design/methodology/approach – A review of the articles published in the last ten years. Findings – I argue that what has distinguished QROM in these ten years are two distinctive features: reflexivity on practices of qualitative research, and openness to the application of qualitative methods to unusual research topics. Originality/value – The main limit of the paper resides in the subjectivity of the person who has read the articles. Other readers may have different opinions and may have chosen different criteria.

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