scholarly journals Mitigating Corruption Using Forensic Accounting Investigation Techniques

2018 ◽  
Vol 2 (1) ◽  
pp. 4-25
Author(s):  
Naziru Suleiman ◽  
Aidi Ahmi

Corruption has been one of the everyday concern for many nations. The effect of corruption has been very devastating in countries across the globe including the developed nations. However, reports indicate that the developing nations are more susceptible to corruption and particularly within the public sector. Nigeria is an example of a developing facing the problem of corruption within the enclave of its public-sector services. Essentially, public sector service performances in Nigeria is inseparable from corruption in one form or the other. Over the years, successive have been making efforts to address the issue of corruption in the country. These efforts eventually saw the emergence of the setting up of two prominent anti-corruption agencies. Still with these agencies corruption persists in the country. Part of the problem identified is lack of competent investigative machinery to appropriately dig into the root of all corruption cases and to prosecute such cases in the court of justice. It follows that the forensic accounting investigation technique is identified as the best option and the anti-corruption agencies have adopted the technique in their investigation. This study, therefore, using qualitative research methodology based on in-depth interviews with experts from these agencies, examines the efficacy of the technique. Data collected were manually coded and analyzed using thematic analysis. Through rigorous within the case and cross-case analyses of the 24 interviews conducted, two themes emerged as the findings to the study. Forensic accounting is considered an appropriate technique for adequately investigating public sector corruption and at the same is suitable for court purposes in the prosecution and conviction of corrupt officers. Finally, the study recognizes the need to enhance the capacity of the investigators through training and retraining as well as through the provision of the latest equipment.

2020 ◽  
Vol 2 (3) ◽  
pp. 13-24 ◽  
Author(s):  
Noreen Saher ◽  
Tasmia Matloob ◽  
Malik Shahzad Shabbir

Biradari (Brotherhood) is one of the most important principles of Pakistani culture. The Biradari (Brotherhood) ties are considered very strong among south Asian communities, especially in Pakistan. It is an important cultural element of Punjabi cultural setup, considered as the strong binder in making group alliances and performs a significant role in daily life. The major objective of this research is to study the crucial role of Biradari relations in organizations and how does it affect the career growth of an individual. Academic researchers have highlighted different indicators and factors which contribute to career growth. Social networks, sifarish, and favoritism are deeply embedded dimensions of Pakistani culture. This research significantly contributes to the literature by giving the holistic view of Biradari and the importance of Biradari based networks in job selection and promotion. The research is conducted in the public sector organization of Islamabad (PIMS). The qualitative research methodology was used for this study and data was collected from fifteen (15) employees through in-depth interviews. The results of the study reveal that Biradari significantly influences the career growth of individual and it is considered as strong support for individual career growth. The results have further highlighted that in today's competitive environment individuals cannot able to achieve a successful career without using his/her networks.


2019 ◽  
Vol 17 ◽  
Author(s):  
Tawaziwa Wushe ◽  
Jacob Shenje

Orientation: Employee engagement has become an impetus behind business success and a deciding factor for service delivery, especially in the Zimbabwean public sector.Research purpose: This study sought to investigate the antecedents of employee engagement and their effect on public sector service delivery with reference to selected government departments in Harare.Motivation for the study: The government departments in Harare have witnessed gross employee disengagement as indicated by reduced employee commitment and high absenteeism.Research approach/design and method: A quantitative research design was adopted for this study. A structured questionnaire was developed, validated and distributed to 260 employees and management working in five selected government departments.Main findings: This study showed that the antecedents of employee engagement such as effective leadership, training and career development, compensation and incentive programmes, and organisational policies and procedures greatly influenced employee engagement in the public sector. The study also noted that employee engagement positively impacted service delivery in the public sector.Practical/managerial implications: An important implication of this study is the need for the public sector management to understand the significance of the social exchange for employee engagement and to provide employees with resources and benefits that would oblige them to perform productively.Contribution/value-add: This study is expected to enrich the empirical evidence on the antecedents of employee engagement and also provide recommendations for practitioners in investigating the influence of employee engagement on service delivery in the public sector.


2020 ◽  
Vol 4 (2) ◽  
pp. 826-844
Author(s):  
Ellyza Octaleny

Abstrak Inovasi merupakan suatu hal penting yang harus dimiliki oleh sebuah organisasi pemberi layanan sektor publik. Instansi pemerintah sebagai pemberi layanan dituntut memiliki inovasi untuk meningkatkan kualitas pelayanan kepada masyarakat. Penelitian ini bertujuan untuk membandingkan inovasi pelayanan sektor publik di RSUD Prof. Margono dan Lembaga Permasyarakatan Nusakambangan Cilacap. Metode penelitian yang digunakan adalah metode deskriptif kualitatif. Teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Temuan dalam penelitian ini adalah: 1). Kurangnya personil pegawai yang sesuai dengan tugas dan fungsinya; 2). Kuangnya kesejahteraan pegawai sehingga kinerja pegawai rendah dan tidak berkualitas; 3). Pegawai berpendidikan rendah sehingga tidak sesuai dengan beban tugas dan fungsinya. Rekomendasi untuk kedua Lembaga sector public tersebut dalam penelitian ini adalah: 1). Penambahan personel pegawai sesuai dengan tugas dan fungsinya sehingga cakupan kewenangannya luas; 2) Lebih memperhatikan kesejahteraan pegawai sehingga pegawai termotivasi untuk bekerja dengan baik dan berkualitas; 3) Memberikan Kemudahan kepada pegawai yang ingin melanjutkan pendidikannya kejenjang yang lebih tinggi sehingga kualitas Pendidikan personel lebih seimbang dengan beban kerja. Kata Kunci: Inovasi, Pelayanan, SektorPublik   Abstract Innovation is an important thing that must be owned by an organization that provides public sector services. Government agencies as service providers are required to have innovations to improve the quality of services to the community. This study aims to compare public sector service innovations in hospitals. Prof. Margono and the Nusa kambangan Penitentiary. The research method used is descriptive qualitative method. Data collection techniques through interviews, observation, and documentation. The findings in this study are: 1). Lack of employee personnel in accordance with their duties and functions; 2). The lack of employee welfare so that employee performance is low and not qualified; 3). Employees have low education so that it is not suitable with their work load and function. The recommendations for the two public sector institutions in this study are: 1). The addition of employee personnel in accordance with their duties and functions so that the scope of their authority is broad; 2) Pay more attention to employee welfare so that employees are motivated to work well and quality; 3) Providing convenience to employees who want to continue their education to a higher level so that the quality of personnel education is more balanced with the workload. Keywords: Innovation, Service, Public Sector  


2020 ◽  
Vol 1 (1) ◽  
Author(s):  
Arkadiusz KUSTRA ◽  
Robert RANOSZ ◽  
Barbara KOWAL

The article analyzes the process of preparing annual technical and economic plans in the public sector, on the example of the mining industry. Qualitative methods in the form of in-depth interviews (IDIs) were used in the analysis, consisting in conducting extensive interviews concerning the analyzed issues with representatives of coal companies. According to the study, the main aspect in creating a TEP for the analyzed mining companies is coal production. Taking into account the market environment and the reality of Polish coal companies, it was concluded that the starting point for the development of the TEP should not be the coal production or the pursuit of maximizing output volumes, but the sales market and demand for the raw material offered by individual companies. Three dimensions of TEP planning were also proposed.


Author(s):  
Gillian H. Wright ◽  
W. Andrew Taylor

Since the publication of the first knowledge management article in Harvard Business Review (Nonaka, 1991), the world has witnessed a revolution in management practice. While the origins of knowledge management extend further back in history (see Prusak, 2001; Wiig, 1997), it is certainly true that in the last decade the creation, sharing and application of knowledge are increasingly seen as a source of competitive advantage. However, knowledge management is largely a private sector innovation at the present time, although gradually moving towards the public service sector (Bate & Robert, 2002; Hartley & Allison, 2002). The implementation of knowledge management places an emphasis on organizational factors such as learning capability, culture and leadership as well as renewed focus on the importance of information quality (Alavi & Leidner, 2001). The ability to manage the sharing of information (and hence knowledge) effectively remains one of the most important but still least understood activities in modern organizations, no less so in public services.


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