Exorcising the “Ghosts” from the Government Payroll in Developing Countries in the Wake of the Covid-19 Pandemic: Ghana’s Empirical Example

The salary payment of government workers constitute a significant percentage of total government expenditure in developing economies, simply because the government remains the largest or biggest employer. The Government Payroll system, therefore, requires a robust control mechanism to detect and prevent the occurrence of “payroll fraud”, as the irregularity denies the state of huge sums of monies going down the drain and into private pockets, and which could have otherwise been channelled into some critical sectors of the economy; and to minimise the excessive borrowing by government to fill the gap. The several efforts and reforms by the Controller and Accountant-General’s Department (CAGD) and the Ghana Audit Service (GAS) in particular; and the Ministry of Finance (MoF) in general, to clean the Government Payroll of these “payroll frauds” consistently over the years have not yielded the desired results. The various studies conducted on “payroll fraud” in Ghana did not address themselves to the introduction of the “Electronic-Salary Payment Voucher (E-SPV) system since 2014, which was hailed by many as the final panacea to the “annual ritual of ghost workers on the government payroll”. To fill the gap, we conducted this empirical cross-sectional research on “payroll fraud” based on the “fraud triangle theory” and the “graft estimation model”. We employed non probability purposive, but convenient, sampling methodology by means of structured questionnaires and face-to-face interviews to arrive at our conclusion. Our major finding was that “payroll fraud” can never be eliminated (but only minimised), and must therefore be treated and necessarily managed to the barest minimum (between 1% and 5%), just as normal “bad debts” in Financial Statements. Policy makers will have to revisit the issues about “Ghost Workers”, in the midst of the novel and dreaded, and disastrous Convid-19 pandemic.

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Exorcising the “Ghosts” from the Government Payroll in Developing Countries in the Wake of the Covid-19 Pandemic: Ghana’s Empirical Example

10.31219/osf.io/axvb3 ◽

2020 ◽

Author(s):

Richmond Sam Quarm ◽

Rosemond Sam-Quarm ◽

Richmond Sam-Quarms

Keyword(s):

Developing Economies ◽

Government Expenditure ◽

Fraud Triangle ◽

Estimation Model ◽

Cross Sectional ◽

Policy Makers ◽

Face To Face ◽

The Government ◽

Triangle Theory ◽

Government Workers

The salary payment of government workers constitute a significant percentage of total government expenditure in developing economies, simply because the government remains the largest or biggest employer. The Government Payroll system, therefore, requires a robust control mechanism to detect and prevent the occurrence of “payroll fraud”, as the irregularity denies the state of huge sums of monies going down the drain and into private pockets, and which could have otherwise been channelled into some critical sectors of the economy; and to minimise the excessive borrowing by government to fill the gap. The several efforts and reforms by the Controller and Accountant-General’s Department (CAGD) and the Ghana Audit Service (GAS) in particular; and the Ministry of Finance (MoF) in general, to clean the Government Payroll of these “payroll frauds” consistently over the years have not yielded the desired results. The various studies conducted on “payroll fraud” in Ghana did not address themselves to the introduction of the “Electronic-Salary Payment Voucher (E-SPV) system since 2014, which was hailed by many as the final panacea to the “annual ritual of ghost workers on the government payroll”. To fill the gap, we conducted this empirical cross-sectional research on “payroll fraud” based on the “fraud triangle theory” and the “graft estimation model”. We employed non probability purposive, but convenient, sampling methodology by means of structured questionnaires and face-to-face interviews to arrive at our conclusion. Our major finding was that “payroll fraud” can never be eliminated (but only minimised), and must therefore be treated and necessarily managed to the barest minimum (between 1% and 5%), just as normal “bad debts” in Financial Statements. Policy makers will have to revisit the issues about “Ghost Workers”, in the midst of the novel and dreaded, and disastrous Convid-19 pandemic.

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Public Response, Anxiety and Behaviour during the First Wave of COVID-19 Pandemic in Saudi Arabia

International Journal of Environmental Research and Public Health ◽

10.3390/ijerph18094628 ◽

2021 ◽

Vol 18 (9) ◽

pp. 4628

Author(s):

Amani Salem Alqahtani ◽

Meshael Mohammed Alrasheed ◽

Ada Mohammed Alqunaibet

Keyword(s):

Cross Sectional ◽

Protective Measures ◽

Policy Makers ◽

Factors Affecting ◽

Public Response ◽

Social Events ◽

Phone Survey ◽

Younger Age ◽

Low Levels ◽

The Government

This study aims to investigate public response attitude, anxiety, practices and trust in the authorities’ mitigation plan during the first wave of COVID-19 pandemic. A national cross sectional phone survey was conducted among Saudi residents aged 16 years and above. A total of 90,421 (45.2%) individuals participated in the study. Of those, the overall rate of COVID-19 correct knowledge was 82% (mean: 9.84); social media was the most reported source of knowledge. Younger age, low levels of education and foreign residents were associated with poor knowledge. Overall, 49.5% scored 5 or more on the GAD-7 test, indicating anxiety symptoms, 19.2% of them scored 10 and above, suggesting moderate to severe anxiety. Majority of participants (>78%) trusted and supported the interventions implemented by the government to control COVID-19. Social distancing practices among participants was as following, 72.5% stayed at home and avoid going out for nonessential business and 49.5% avoided attending social events and family gatherings. Trust in authorities, being anxious, worry and levels of knowledge about the disease, were the most common factors affecting adoption of the recommended practices. Continuous evaluation of public response about COVID-19, and the effectiveness of protective measures is essential to better inform policy-makers and identify ways of encouraging behaviour change among public during pandemic.

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Student and educator perspectives on virtual institutional introductory pharmacy practice experience (IPPE)

BMC Medical Education ◽

10.1186/s12909-021-02698-5 ◽

2021 ◽

Vol 21 (1) ◽

Author(s):

Omar A. Almohammed ◽

Lama H. Alotaibi ◽

Shatha A. Ibn Malik

Keyword(s):

Pharmacy Practice ◽

Cross Sectional Study ◽

Training Experience ◽

Cross Sectional ◽

Virtual Training ◽

Care Experience ◽

Face To Face ◽

Practice Experience ◽

Face To Face Learning ◽

The Government

Abstract Background The COVID-19 pandemic has required governments around the world to suspend face-to-face learning for school and university students. Colleges of pharmacy are faced with the challenge of training students in hospitals that are under considerable pressure at this time. The government of Saudi Arabia has moved all classes and training online to limit the spread of the virus. This study describes the experience of the Introductory and Advanced Pharmacy Practice Experience (IPPE and APPE) students and preceptors engaged in the virtual IPPE training. Methods A cross-sectional study was conducted to describe and appraise the implemented virtual IPPE training from the experiences of IPPE and APPE students, and their preceptor. The IPPE students described their experiences in close-ended questionnaires, while APPE students in open-ended questionnaires, and the preceptor described the experiences in narrative. The study focused on highlighting the advantages, opportunities, challenges, and shortcomings of the virtual training. Results Two preceptors and seven APPE students participated in the preparation and administration of the virtual training. The IPPE students’ experiences, based on 87 respondents, were mostly positive. Although IPPE students enjoyed the time flexibility that allowed the learning of new skills and reflection on previous experiences, 15% experienced difficulty finding quiet places with a reliable internet connection or had difficulty working on team-based activities. Moreover, some were anxious about the lack of adequate patient-care experience. On the other hand, the APPE students found the experience enriching as they gained experience and understanding of academic workflow, gained skills, and overcame the challenges they faced during this virtual training experience. Conclusions Future training programs should be organized to overcome the challenges and to maximize the benefits of training experiences. Schools of pharmacy may benefit from the training materials constructed, prepared, and administered by APPE students to improve IPPE students’ learning experiences and outcomes.

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The Effects of Government Education Spending on School Enrollment in Indonesia

Jurnal Ilmiah Universitas Batanghari Jambi ◽

10.33087/jiubj.v20i1.738 ◽

2020 ◽

Vol 20 (1) ◽

pp. 288

Author(s):

Megawati Megawati

Keyword(s):

Government Spending ◽

Government Expenditure ◽

Probit Model ◽

School Enrollment ◽

Education Spending ◽

Cross Sectional ◽

Interaction Terms ◽

Education Data ◽

Government Education ◽

The Government

Government expenditure for education increases every year for the implementation of education sector including to increase the number of enrollment rate. However, there are some children who do not enroll in school especially senior high school-aged children. This study examines the effects of government spending on education on school enrollment in Indonesia. This research uses cross-sectional data from the National Socioeconomic Survey (Susenas) and the government spending on education data for four years. This study uses probit model by employing the government education spending as the main factor. The control variables used in this study consist of parents’ education, household expenditure, male, urban, birth order, the number of siblings, missing parent, GRDP per capita, year dummy, and interaction terms among some variables. The observation is divided into two groups of age: 7-15 and 16-18. The results show that the government education spending has a positive and significant effect on school enrollment in Indonesia. In addition, the interaction terms show that the government education spending is associated with greater probability of school enrollment for poor children and for the girls.

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Fraud prevention initiatives in the Nigerian public sector

Journal of Financial Crime ◽

10.1108/jfc-02-2015-0008 ◽

2018 ◽

Vol 25 (2) ◽

pp. 527-544 ◽

Cited By ~ 2

Author(s):

Rabiu Abdullahi ◽

Noorhayati Mansor

Keyword(s):

Public Sector ◽

Structural Equation ◽

Equation Modeling ◽

Control Mechanisms ◽

Fraud Triangle ◽

Fraud Prevention ◽

Content Type ◽

The Public ◽

The Government ◽

Triangle Theory

Purpose Detecting and preventing fraud are challenging and risky tasks, especially in a fast developing economy such as Nigeria. The efforts become crucial in the government sectors, as they involve public’s trust and resources. The purpose of this study is to examine the relationships between the fraud incidence and the elements of fraud triangle theory (FTT) with the aim of combating current fraud outrages in the Nigerian public sector. Design/methodology/approach A survey was conducted and 302 questionnaires were distributed to the staff of the departments of accounting, internal auditing and investigation of ten selected ministries, departments and agencies of Kano State, Nigeria. Structural equation modeling (SEM) was used to analyze the data. Findings The study reveals a significant relationship between three elements of FTT and fraud incidences in the Nigerian public sectors (p-value < 0.001 for pressure and opportunity and p-value = 0.024 for rationalization). Practical implications The findings of the study are useful for forensic accountants and the Nigerian anti-graft bodies to enhance existing control mechanisms in fraud prevention initiatives. The research also contributes to bridge the gap in academic theory and empirical study related to FTT. Social implications Fraud scandals can cause public’s frustration, damage the reputation and integrity of the ruling government and result in negative image of the public sector. Originality/value Accordingly, the study suggests a salary scale reform (SSR) in the Nigerian public sector and improvement in fringe benefits to increase employees’ standard of living. The study concludes with recommendations to enhance fraud awareness and training programs to the government employees.

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The force of globalization reshaping the local institutions: evidence from the Organization of Islamic Cooperation member countries

International Journal of Emerging Markets ◽

10.1108/ijoem-10-2019-0794 ◽

2020 ◽

Vol ahead-of-print (ahead-of-print) ◽

Author(s):

Nahla Samargandi ◽

Kazi Sohag ◽

Ali Kutan ◽

Maha Alandejani

Keyword(s):

Government Expenditure ◽

Policy Implications ◽

Institutional Setting ◽

Cross Sectional ◽

Policy Makers ◽

Content Type ◽

Long Run ◽

Short Run ◽

Nonlinear Relation ◽

Political Globalization

PurposeThe authors reinforce the existing literature on the effect of overall globalization on institutional quality (IQ), while incorporating the effects of economic, political and social aspects of globalization, human capital, government expenditure and population growth. To this end, the authors estimate panel data models for a sample of 36 member countries of the Organization of Islamic Cooperation (OIC) during 1984–2016.Design/methodology/approachThe authors employ the cross-sectional autoregressive distributed lags (CS-ARDL) approach.FindingsThe study’s investigation affirms the presence of an inverted U-shaped (nonlinear) relation between overall globalization and IQ indexes for the sample countries, which suggests no additional room for improvement in IQ. It also underpins the existence of an inverted-U-shaped (nonlinear) relation between political globalization and IQ. In contrast, economic and social globalizations have a U-shaped relation with IQ, implying more scope for improvement.Research limitations/implicationsThe findings have key policy implications. First, policy makers should consider a long-run approach for improving IQ and globalization over time. Second, quick reforms in the short run may not improve IQ.Practical implicationsThe results suggest that policy makers should approach the globalization process from a long-run perspective as well by designing appropriate strategies to provide a continuous but gradual increase in globalization so as to systematically monitor the threshold limits to IQ from improving globalizationOriginality/valueTo the best of the authors’ knowledge, this work is the first to empirically investigate the overall role of globalization in promoting IQ under the conditions of short-run heterogeneity and long-run homogeneity. The authors focus on the member countries of the OIC, many of which are ruled by authoritarian regimes and suffer from a poor domestic institutional setting.

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Government expenditure and economic growth in the European Union countries

International Journal of Social Economics ◽

10.1108/ijse-12-2016-0365 ◽

2018 ◽

Vol 45 (2) ◽

pp. 372-386 ◽

Cited By ~ 5

Author(s):

Gitana Dudzevičiūtė ◽

Agnė Šimelytė ◽

Aušra Liučvaitienė

Keyword(s):

Economic Growth ◽

European Union ◽

Government Spending ◽

Government Expenditure ◽

The European Union ◽

Policy Makers ◽

Content Type ◽

Eu Countries ◽

The Government ◽

The Relationship

Purpose The purpose of this paper is to provide more reliable estimates of the relationship between government spending and economic growth in the European Union (EU) during the period of 1995-2015. Design/methodology/approach The methodology consisted of several different stages. In the first stage for an assessment of dynamics of government spending and economic growth indicators over two decades, descriptive statistics analysis was employed. Correlation analysis helped to identify the relationships between government expenditures (GEs) and economic growth. In the third stage, for modeling the relationship and the estimation of causality between GE and economic growth, Granger causality testing was applied. Findings The research indicated that eight EU countries have a significant relationship between government spending and economic growth. Research limitations/implications This study has been bounded by general GE and economic growth only. The breakdowns of general GE on the basis of the activities they support have not been considered in this paper, which is the main limitation of the research. Despite the limitation, it might be maintained that the research highlights key relationships in the EU countries. Originality/value These insights might be useful for policy makers. In countries with unidirectional causality running from GE to economic growth, the government can employ expenditure as a factor for growth. The governments should ensure that resources are properly managed and efficiently allocated to accelerate economic growth in the countries with unidirectional causality from GDP to GE.

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Does Job Satisfaction, Fair Treatment, and Cooperativeness Influence the Whistleblowing Practice in Malaysian Government Linked Companies?

10.31235/osf.io/vd2eh ◽

2019 ◽

Author(s):

Jamaliah Said ◽

Md. Mahmudul Alam ◽

Dar Irna Bt Mohamed ◽

Marhamah Rafidi

Keyword(s):

Job Satisfaction ◽

Performance Appraisal ◽

Organizational Factors ◽

Working Environment ◽

Primary Data ◽

Cross Sectional ◽

Policy Makers ◽

Fair Treatment ◽

Subsequent Effect ◽

The Government

Purpose: Whistleblowing is an important factor in preventing corruption and fraud in organizations. There is a law to promote whistleblowing practices, but the negative subsequent effect of whistleblowing demotivates the reporting of unethical behaviours. Thus, it is important to identify the factors that motivate an employee to exercise whistleblowing in an organization. Therefore, this study aims to examine whether the personal factor of job satisfaction and organizational factors such as fair treatment as well as cooperativeness contribute to the whistleblowing practice in an organization.Design/methodology/approach: This study collected primary data based on a questionnaire survey from 73 respondents of the seven top most GLCs in Malaysia. The data are analyzed using descriptive statistics, factor analysis, and cross-sectional regression.Findings: The findings of the study reveal that only fair treatment is statistically significant and positively related to the whistleblowing practice. The findings imply that if employees perceive that the organization provides fair treatment in terms of career advancement, awards, training, performance appraisal, job assignment, and pay increases, they would tend to report wrongdoing activities to protect the image of the organization.Practical implications: The findings of the study will help the policy makers to ensure better working environment and accountability in the public sector of Malaysia and other similar countries.Originality/value: This is an original study based on primary data to examine the current practices of whistleblowing and its relationship with the practices of job satisfaction, fair treatment, and cooperativeness in the government linked companies of Malaysia.

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Integrating Religiosity into Fraud Triangle Theory: Findings on Malaysian Police Officers

10.31235/osf.io/sy65n ◽

2019 ◽

Author(s):

Jamaliah Said ◽

Md. Mahmudul Alam ◽

Zulyanti Abdul Karim ◽

Razana Juhaida Johari

Keyword(s):

Police Officers ◽

Police Department ◽

Primary Data ◽

Lower Probability ◽

Fraud Triangle ◽

Cross Sectional ◽

Occupational Fraud ◽

Asset Misappropriation ◽

Triangle Theory ◽

Sabah And Sarawak

Purpose – This study aims to conduct an empirical analysis of the factors that determine the occupational fraud behaviour.Design/methodology/approach – This study utilizes primary data collected by a questionnaire based survey on 186 police officials of Malaysia including Sabah and Sarawak. Data is analysed using descriptive statistics, factor analysis, and cross-sectional regression.Findings - The results derived in the study showed a statistically significant positive relationship between three basic variables of the fraud theory – pressure, opportunity, and rationalization with asset misappropriation. Moreover, this study revealed that religiosity is statistically significantly and negatively correlated to asset misappropriation. Therefore, the higher religiosity of an individual correlates with the lower probability involve in asset misappropriation.Practical implications - The findings will help Anti-Corruption Commission, Enforcement Agency of Integrity Commission, Police Department, and relevant agencies from Malaysia and other countries to design policies for reducing cases of fraudulent behaviour.Originality/value – This study is an original work based on the primary data collection.

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