nach oben

Journal of Business Ethics

Erschienen in:

10.02.2018 | Original Paper

Fighting Against Corruption: Does Anti-corruption Training Make Any Difference?

verfasst von: Christian Hauser

Erschienen in: Journal of Business Ethics | Ausgabe 1/2019

Einloggen

Aktivieren Sie unsere intelligente Suche, um passende Fachinhalte oder Patente zu finden.

search-config

KI-gestützte Suche

Aus

Abstract

Corruption continues to represent a tenacious challenge to internationally active companies. According to prevailing international anti-corruption standards, a company can be held criminally liable if it does not put all necessary and reasonable organizational measures in place to prevent corruption. The regular training of employees is considered one of the most effective ways to prevent corruption. Employee training is considered helpful in efforts to minimize the risk of employees becoming involved in corrupt behavior. With this idea in mind and building on the fraud triangle model and neutralization theory, this paper examines whether business professionals who have undergone anti-corruption training are more likely to reject prevailing justifications of corrupt practices than are those who have not undergone such training. The empirical analysis in this paper is based on regression models using data obtained from a unique dataset that includes 200 business professionals. The findings provide evidence that training is positively linked to the likelihood of rejecting justifications of corruption. However, the research also suggests that methods of training must become more specific in order to tackle challenging questions regarding the gray areas of ethics and compliance.

Vorheriger Artikel Corruption, Gender and Credit Constraints: Evidence from South Asian SMEs

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

Jetzt informieren

Adam, A. M., & Rachman-Moore, D. (2004). The methods used to implement an ethical code of conduct and employee attitudes. Journal of Business Ethics, 54(3), 223–242. https://doi.org/10.1007/s10551-004-1774-4.CrossRef

Albrecht, W. S., Albrecht, C., & Albrecht, C. C. (2008). Current trends in fraud and its detection. Information Security Journal: A Global Perspective, 17(1), 2–12. https://doi.org/10.1080/19393550801934331.CrossRef

Alvarez, K., Salas, Eduardo, & Garofano, Christina M. (2004). An integrated model of training evaluation and effectiveness. Human Resource Development Review, 3(4), 385–416. https://doi.org/10.1177/1534484304270820.CrossRef

Anand, V., Ashforth, B. E., & Joshi, M. (2005). Business as usual: The acceptance and perpetuation of corruption in organizations. Academy of Management Executives, 19(4), 9–23. https://doi.org/10.5465/AME.2004.13837437.CrossRef

Argandoña, A. (1997). The 1996 ICC report on extortion and bribery in international business transactions. Business Ethics: A European Review, 6(3), 134–146.CrossRef

Argandoña, A. (2005). Corruption and companies: The use of facilitating payments. Journal of Business Ethics, 60(3), 251–264. https://doi.org/10.1007/s10551-005-0133-4.CrossRef

Ashforth, B. E., & Anand, V. (2003). The normalization of corruption in organisations. Research in Organizational Behavior, 25, 1–52. https://doi.org/10.1016/S0191-3085(03)25001-2.CrossRef

Ashforth, B. E., Gioia, D. A., Robinson, S. L., & Trevino, L. K. (2008). Re-viewing organizational corruption. Academy of Management Review, 33(3), 670–684. https://doi.org/10.5465/AMR.2008.32465714.CrossRef

Azar, O. H. (2003). The implications of tipping for economics and management. International Journal of Social Economics, 30(10), 1084–1094. https://doi.org/10.1108/03068290310492878.CrossRef

Bannenberg, B. (2002). Korruption in Deutschland und ihre strafrechtliche Kontrolle: Eine kriminologisch-strafrechtliche Analyse (Polizei + Forschung, Vol. 18). Neuwied: Luchterhand.

Becker, K., Hauser, C., & Kronthaler, F. (2013). Fostering management education to deter corruption: What do students know about corruption and its legal consequences? Crime, Law and Social Change, 60(2), 227–240. https://doi.org/10.1007/s10611-013-9448-8.CrossRef

Bierstaker, J. L., Albrecht, C., Turnbull, C., Zhang, Y., & Skousen, C. J. (2010). The relationship between South Korean chaebols and fraud. Management Research Review, 33(3), 257–268. https://doi.org/10.1108/01409171011030408.CrossRef

Bloodgood, J. M., Turnley, W. H., & Mudrack, P. E. (2010). Ethics instruction and the perceived acceptability of cheating. Journal of Business Ethics, 95(1), 23–37. https://doi.org/10.1007/s10551-009-0345-0.CrossRef

Bryane, M. (2005). Anti-corruption training programmes in central and eastern Europe. Strassbourg: Council of Europe Publ.

Coleman, J. W. (2006). The criminal elite: Understanding white-collar crime (6th ed.). New York: Worth Publishers.

Conlin, M., Lynn, M., & O’Donoghue, T. (2003). The norm of restaurant tipping. Journal of Economic Behavior & Organization, 52(3), 297–321. https://doi.org/10.1016/S0167-2681(03)00030-1.CrossRef

Copes, H. (2014). Techniques of neutralization. In J. M. Miller (Ed.), The encyclopedia of theoretical criminology (pp. 867–871, Wiley series of encyclopedias in criminology and criminal justice). Chichester: Wiley.

Copes, H., & Cardwell, S. M. (2014). Accounts theory. In J. M. Miller (Ed.), The encyclopedia of theoretical criminilogy (pp. 1–4, Wiley series of encyclopedias in criminology and criminal justice). Chichester: Wiley.

Cressey, D. R. (1950). The criminal violation of financial trust. American Sociological Review, 15(6), 738–743.CrossRef

Cressey, D. R. (1953). Other people’s money: A study in the social psychology of embezzlement. Glencoe, Ill: Free Press.

Cromwell, P., & Thurman, Q. (2003). The devil made me do it: Use of neutralizations by shoplifters. Deviant Behavior, 24(6), 535–550. https://doi.org/10.1080/713840271.CrossRef

den Nieuwenboer, N. A., & Kaptein, M. (2008). Spiraling down into corruption: A dynamic analysis of the social identity processes that cause corruption in organizations to grow. Journal of Business Ethics, 83(2), 133–146. https://doi.org/10.1007/s10551-007-9617-8.CrossRef

Dorminey, J., Fleming, A. S., Kranacher, M.-J., & Riley, R. A. (2012). The Evolution of fraud theory. Issues in Accounting Education, 27(2), 555–579. https://doi.org/10.2308/iace-50131.CrossRef

Fointiat, V. (1998). Rationalization in act and problematic behaviour justification. European Journal of Social Psychology, 28(3), 471–474. https://doi.org/10.1002/(SICI)1099-0992(199805/06)28:3<471::AID-EJSP876>3.0.CO;2-C.

Fritsche, I. (2005). Predicting deviant behavior by neutralization: Myths and findings. Deviant Behavior, 26(5), 483–510. https://doi.org/10.1080/016396290968489.CrossRef

Fuchs, C., & Diamantopoulos, A. (2009). Using single-item measures for construct measurement in management research: Conceptual issues and application guidelines. Die Betriebswirtschaft, 69(2), 195–210.

Gentile, M. C. (2017). Giving Voice To Values: A global partnership with UNGC PRME to transform management education. The International Journal of Management Education., 15(2B), 121–125. https://doi.org/10.1016/j.ijme.2017.02.004.CrossRef

Gilman, S. C., & Stout, Jeffrey. (2008). Assessment strategies and practices for integrity and anti-corruption measures: A comparative overview. In B. Head, A. J. Brown, & C. Connors (Eds.), Promoting integrity: Evaluating and improving public institutions (Law, ethics and governance). Farnham: Ashgate.

Gordon, K., & Miyake, M. (2001). Business approaches to combating bribery: A study of codes of conduct. Journal of Business Ethics, 34(3/4), 161–173. https://doi.org/10.1023/A:1012517622479.CrossRef

Hauser, C., & Hogenacker, J. (2014). Do firms proactively take measures to prevent corruption in their international operations? European Management Review, 11(3–4), 223–237. https://doi.org/10.1111/emre.12035.CrossRef

Hauser, C., & Kronthaler, F. (2013). Neue Märkte, neue Risiken: Empirische Evidenz zum Korruptionsrisiko für den international aktiven Mittelstand. Zeitschrift für Betriebswirtschaft, 83(SI 4), 37–60. https://doi.org/10.1007/978-3-658-04092-5_3.CrossRef

Hauser, C., & Nieffer, R. (2018). Korruptionsprävention mittels eines computerbasierten Planspiels. In P. Graf & S. Wolf (Eds.), Korruption und Korruptionsbekämpfung : Die Vermittlung in Lehre , Unterricht und Weiterbildung. Wiesbaden: Springer VS.

Hofstede, G. H. (2001). Culture’s consequences: Comparing values, behaviors, institutions and organizations across nations (2nd ed.). Thousand Oaks: Sage Publications.

Hogan, C. E., Rezaee, Z., Riley, R. A., & Velury, K. (2008). Financial statement fraud: Insights from the academic literature. Auditing: A Journal of Practice & Theory, 27(2), 231–252. https://doi.org/10.2308/aud.2008.27.2.231.CrossRef

Hooker, J. (2009). Corruption from a cross-cultural perspective. Cross Cultural Management: An International Journal, 16(3), 251–267. https://doi.org/10.1108/13527600910977346.CrossRef

Huang, S. Y., Lin, C.-C., Chiu, A.-A., & Yen, D. C. (2016). Fraud detection using fraud triangle risk factors. Information Systems Frontiers. https://doi.org/10.1007/s10796-016-9647-9.CrossRef

IBA, OECD, & UNODC. (2010). Risks and threats of corruption and the legal profession: Survey 2010. http://www.oecd.org/corruption/anti-bribery/46137847.pdf.

Jonson, E. P., McGuire, L., & Cooper, B. (2016). Does teaching ethics do any good? Education + Training, 58(4), 439–454. https://doi.org/10.1108/ET-11-2015-0110.CrossRef

Kaptein, M. (2009). Ethics programs and ethical culture: A next step in unraveling their multi-faceted relationship. Journal of Business Ethics, 89(2), 261–281. https://doi.org/10.1007/s10551-008-9998-3.CrossRef

Kaptein, M. (2015). The effectiveness of ethics programs: The role of scope, composition, and sequence. Journal of Business Ethics, 132(2), 415–431. https://doi.org/10.1007/s10551-014-2296-3.CrossRef

Kassem, R., & Higson, A. (2012). The new fraud triangle model. Journal of Emerging Trends in Economics and Management Sciences, 3(3), 191–195.

Köbis, N. C., van Prooijen, J.-W., Righetti, F., Lange, Van, & Paul, A. M. (2015). “Who doesn’t?” The impact of descriptive norms on corruption. PLoS ONE, 10(6), e0131830. https://doi.org/10.1371/journal.pone.0131830.CrossRef

Lange, D. (2008). A multidimensional conceptualization of organizational corruption control. Academy of Management Review, 33(3), 710–729. https://doi.org/10.5465/AMR.2008.32465742.CrossRef

Lau, C. L. L. (2010). A step forward: Ethics Education matters! Journal of Business Ethics, 92(4), 565–584. https://doi.org/10.1007/s10551-009-0173-2.CrossRef

Lin, I. Y., & Namasivayam, K. (2011). Understanding restaurant tipping systems: a human resources perspective. International Journal of Contemporary Hospitality Management, 23(7), 923–940. https://doi.org/10.1108/09596111111167533.CrossRef

Maesschalck, J., & de Schrijver, A. (2016). Researching and improving the effectiveness of ethics training. In A. Lawton (Ed.), Ethics in public policy and management: A global research companion (pp. 198–212). London: Routledge.

Maruna, S., & Copes, H. (2005). What have we learned from five decades of neutralization research? Crime and Justice, 32(1), 221–320. https://doi.org/10.1086/655355.CrossRef

May, D. R., Luth, M. T., & Schwoerer, C. E. (2014). The influence of business ethics education on moral efficacy, moral meaningfulness, and moral courage: A quasi-experimental study. Journal of Business Ethics, 124(1), 67–80. https://doi.org/10.1007/s10551-013-1860-6.CrossRef

Mayhew, B. W., & Murphy, P. R. (2009). The impact of ethics education on reporting behavior. Journal of Business Ethics, 86(3), 397–416. https://doi.org/10.1007/s10551-008-9854-5.CrossRef

Mayhew, B. W., & Murphy, P. R. (2014). The impact of authority on reporting behavior. Rationalization and Affect. Contemporary Accounting Research, 31(2), 420–443. https://doi.org/10.1111/1911-3846.12037.CrossRef

McKercher, B., Weber, K., & Du Cros, H. (2008). Rationalising inappropriate behaviour at contested sites. Journal of Sustainable Tourism, 16(4), 369. https://doi.org/10.2167/jost778.0.CrossRef

McKinney, J. A., & Moore, C. W. (2008). International bribery: Does a written code of ethics make a difference in perceptions of business professionals. Journal of Business Ethics, 79(1–2), 103–111. https://doi.org/10.1007/s10551-007-9395-3.CrossRef

Miller, W. L., Grødeland, Å. B., & Koshechkina, T. Y. (2001). A culture of corruption? Coping with government in post-communist Europe. New York: Central European University Press.

Murphy, P. R. (2012). Attitude, machiavellianism and the rationalization of misreporting. Accounting, Organizations and Society, 37(4), 242–259. https://doi.org/10.1016/j.aos.2012.04.002.CrossRef

Murphy, P. R., & Dacin, M. T. (2011). Psychological pathways to fraud: Understanding and preventing fraud in organizations. Journal of Business Ethics, 101(4), 601–618. https://doi.org/10.1007/s10551-011-0741-0.CrossRef

Nuijten, M., & Anders, G. (2007). Corruption and the secret of law: A legal anthropological perspective. Aldershot: Ashgate Publishing.

Pacini, C., Swingen, J. A., & Rogers, H. (2002). The role of the OECD and EU Conventions in combating bribery of foreign public officials. Journal of Business Ethics, 37(4), 385–405. https://doi.org/10.1023/A:1015235806969.CrossRef

Palmer, D. E., & Zakhem, A. (2001). Bridging the gap between theory and practice: Using the 1991 federal sentencing guidelines as a paradigm for ethics training. Journal of Business Ethics, 29(1/2), 77–84. https://doi.org/10.1023/A:1006471731947.CrossRef

Pelletier, K. L., & Bligh, M. C. (2006). Rebounding from corruption: Perceptions of ethics program effectiveness in a public sector organization. Journal of Business Ethics, 67(4), 359–374. https://doi.org/10.1007/s10551-006-9027-3.CrossRef

Pfister, J. (2009). The individual level. In J. Pfister (Ed.), Managing organizational culture for effective internal control (pp. 145–158, Contributions to Management Science). Heidelberg: Physica-Verlag HD.

Rabl, T. (2012). Do contextual factors matter? Zeitschrift für Betriebswirtschaft, 82(S6), 5–32. https://doi.org/10.1007/s11573-012-0629-1.CrossRef

Rabl, T., & Kühlmann, T. M. (2008). Understanding corruption in organizations: Development and empirical assessment of an action model. Journal of Business Ethics, 82(2), 477–495. https://doi.org/10.1007/s10551-008-9898-6.CrossRef

Rabl, T., & Kühlmann, T. M. (2009). Why or why not? Rationalizing corruption in organizations. Cross Cultural Management: An International Journal, 16(3), 268–286. https://doi.org/10.1108/13527600910977355.CrossRef

Rae, K., & Subramaniam, N. (2008). Quality of internal control procedures. Managerial Auditing Journal, 23(2), 104–124. https://doi.org/10.1108/02686900810839820.CrossRef

Reinmann-Rothmeier, G., & Mandl, H. (2001). Virtuelle Seminare in Hochschule und Weiterbildung: Drei Beispiele aus der Praxis. Bern: Huber.

Ritter, B. A. (2006). Can business ethics be trained? A study of the ethical decision-making process in business students. Journal of Business Ethics, 68(2), 153–164. https://doi.org/10.1007/s10551-006-9062-0.CrossRef

Röhrich, R. (2008). Fraud-Management als Prävention von Haftungsrisiken. In R. Röhrich (Ed.), Methoden der Korruptionsbekämpfung: Risiken erkennen—Schäden vermeiden. Berlin: Schmidt.

Rose-Ackerman, S. (2004). Governance and corruption. In B. Lomborg & J. J. Myers (Eds.), Global crises, global solutions (pp. 301–343). Cambridge: Cambridge University Press.CrossRef

Routley, L. (2013). Negotiating corruption: NGOs, governance and hybridity in West Africa (Interventions). London: Taylor and Francis.

Ruiz, P., Martinez, R., Rodrigo, J., & Diaz, C. (2015). Level of coherence among ethics program components and its impact on ethical intent. Journal of Business Ethics, 128(4), 725–742. https://doi.org/10.1007/s10551-014-2064-4.CrossRef

Salvador, R., & Folger, R. G. (2009). Business ethics and the brain. Business Ethics Quarterly, 19(1), 1–31.CrossRef

Schuchter, A., & Levi, M. (2013). The fraud triangle revisited. Security Journal, 29(2), 107–121. https://doi.org/10.1057/sj.2013.1.CrossRef

Scott, M. B., & Lyman, S. M. (1968). Accounts. American Sociological Review, 33(1), 46–62.CrossRef

Shaw, W. H. (2016). Business ethics: A textbook with cases (9th ed.). Boston: Wadsworth Cengage Learning.

Smallridge, J. L., & Roberts, J. R. (2013). Crime specific neutralizations: An empirical examination of four types of digital piracy. International Journal of Cyber Criminology, 7(2), 125–140.

Steidlmeier, P. (1999). Gift giving, bribery and corruption: Ethical management of business relationships in China. Journal of Business Ethics, 20(2), 121–132. https://doi.org/10.1023/A:1005960026519.CrossRef

Svensson, J. (2003). Who must pay bribes and how much? Evidence from a cross-section of Firms. The Quarterly Journal of Economics, 118(1), 207–234.CrossRef

Sykes, G. M., & Matza, D. (1957). Techniques of neutralization: A theory of delinquency. American Sociological Review, 22(6), 664–670.CrossRef

Thorne LeClair, D., & Ferrell, L. (2000). Innovation in experiential innovation in experiential business ethics training. Journal of Business Ethics, 23(3), 313–322. https://doi.org/10.1023/A:1006266526120.CrossRef

Transparency International. (2015). Exporting Corruption Report. Progress Report 2015: Assessing Enforcement of the OECD Convention on Combating Foreign Bribery. Berlin.

Transparency International. (2016). Corruption Perceptions Index 2015. Berlin.

Trevino, L. K., den Nieuwenboer, N. A., & Kish-Gephart, J. J. (2014). (Un)ethical behavior in organizations. Annual Review of Psychology, 65, 635–660. https://doi.org/10.1146/annurev-psych-113011-143745.CrossRef

Valentine, S., & Fleischman, G. (2004). Ethics training and businesspersons' perceptions of organizational ethics. Journal of Business Ethics, 52(4), 391–400. https://doi.org/10.1007/s10551-004-5591-6.CrossRef

van Montfort, A., Beck, L., & Twijnstra, A. (2013). Can integrity be taught in public organizations? Public Integrity, 15(2), 117–132. https://doi.org/10.2753/PIN1099-9922150201.CrossRef

Velasquez, M. (2004). Is corruption always corrupt? In G. G. Brenkert (Ed.), Corporate integrity & accountability. Thousand Oaks: Sage Publications.

Verma, P., Mohapatra, S., & Löwstedt, J. (2016). Ethics training in the Indian IT sector: Formal, informal or both? Journal of Business Ethics, 133(1), 73–93. https://doi.org/10.1007/s10551-014-2331-4.CrossRef

Waples, E. P., Antes, A. L., Murphy, S. T., Connelly, S., & Mumford, M. D. (2009). A meta-analytic investigation of business ethics instruction. Journal of Business Ethics, 87(1), 133–151. https://doi.org/10.1007/s10551-008-9875-0.CrossRef

Warren, D. E., Gaspar, J. P., & Laufer, W. S. (2014). Is formal ethics training merely cosmetic? A study of ethics training and ethical organizational culture. Business Ethics Quarterly, 24(1), 85–117. https://doi.org/10.5840/beq2014233.CrossRef

Watson, D. M. (2003). Cultural dynamics of corporate fraud. Cross Cultural Management: An International Journal, 10(1), 40–54. https://doi.org/10.1108/13527600310797522.CrossRef

Weber, J. (1990). Measuring the impact of teaching ethics to future managers: A review, assessment, and recommendations. Journal of Business Ethics, 9(3), 183–190. https://doi.org/10.1007/BF00382643.CrossRef

Wells, J. T. (2017). Corporate fraud handbook: Prevention and detection (5th ed.). New York: Wiley.CrossRef

West, J. P., & Berman, E. M. (2004). Ethics training in U.S. cities: Content, pedagogy, and impact. Public Integrity, 6(3), 189–206.

Whaley, J. E., Douglas, A. C., & O’Neill, M. A. (2014). What’s in a tip? The creation and refinement of a restaurant-tipping motivations scale: A consumer perspective. International Journal of Hospitality Management, 37, 121–130. https://doi.org/10.1016/j.ijhm.2013.11.005.CrossRef

Zyglidopoulos, S. C. (2016). Toward a theory of second-order corruption. Journal of Management Inquiry, 25(1), 3–10. https://doi.org/10.1177/1056492615579914.CrossRef

Zyglidopoulos, S. C., Fleming, P. J., & Rothenberg, S. (2009). Rationalization, overcompensation and the escalation of corruption in organizations. Journal of Business Ethics, 84(Suppl 1), 65–73. https://doi.org/10.1007/s10551-008-9685-4.CrossRef

Titel: Fighting Against Corruption: Does Anti-corruption Training Make Any Difference?
verfasst von: Christian Hauser
Publikationsdatum: 10.02.2018
Verlag: Springer Netherlands
Erschienen in: Journal of Business Ethics / Ausgabe 1/2019
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-018-3808-3

Springer Professional

Abstract

Bitte loggen Sie sich ein, um Zugang zu Ihrer Lizenz zu erhalten.

Sie haben noch keine Lizenz? Dann Informieren Sie sich jetzt über unsere Produkte:

Springer Professional "Wirtschaft+Technik"

Springer Professional "Wirtschaft"

Weitere Artikel der Ausgabe 1/2019

Whistleblowing as a Protracted Process: A Study of UK Whistleblower Journeys

Can a Good Person be a Good Trader? An Ethical Defense of Financial Trading

Policing and Punishment for Profit

Beyond Profit and Politics: Reciprocity and the Role of For-Profit Business

How Can Responsible Family Ownership be Sustained Across Generations? A Family Social Capital Approach

The Fiduciary Responsibility of Directors to Preserve Intergenerational Equity