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Days of post-pandemic future: re-imagining corruption practices in a world that won’t stop changing

Hendi Yogi Prabowo (Department of Accounting, Faculty of Business and Economics, Center for Forensic Accounting Studies, Islamic University of Indonesia, Sleman, Indonesia)

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 29 October 2021

Issue publication date: 14 March 2022

257

Abstract

Purpose

The purpose of this paper is to propose a new analytical framework in examining corruption from the social ontology perspective by using the Schatzkian practice theory to assess the interconnectedness among social practices constituting the social reality.

Design/methodology/approach

This exploratory paper is part of the author’s study to assess the complex corruption phenomenon in Indonesia from multiple perspectives to gain a better understanding of its nature and dynamics. By drawing from the existing literature on the Schatzkian practice theory, the COVID-19 pandemic and the corruption phenomenon, this study investigates the potential changes of the new constellation of practice-arrangement bundles within the social reality and how such changes may alter corruption practices in the future. Furthermore, this study also uses publicly available reports from several national and international agencies to explore possible future scenarios from the interconnectedness of corruption, anti-corruption and pandemic practices. This paper constructs a new analytical framework for assessing the corruption phenomenon and designing the most appropriate anti-corruption strategy from such an exploration. The framework also serves as a reference for future anti-corruption research.

Findings

The author establishes that all social phenomena are constructed by an interconnected, dynamic and ever-changing constellation of practice-arrangement bundles within the social reality. As a largely social phenomenon (at least in Indonesia), corruption is also constructed by webs of practice-arrangement bundles. For decades, corruption practices in Indonesia have always been interconnected with anti-corruption practices in ways that changes in one group of practices will drive changes in the others. With the adoption of the pandemic practices centered around social distancing, social restriction and social safety net, corruption practices appear to transform to adapt to the new environment. Therefore, future anti-corruption research should aim to examine the structure and dynamics of corruption, anti-corruption and pandemic practices to highlight changes or potential changes within the three groups of practices to determine the most appropriate intervention measures and anti-corruption strategy.

Research limitations/implications

This exploratory study is self-funded and relies primarily on documentary analysis to explore the corruption phenomenon in Indonesia. Future studies will benefit from in-depth interviews with former corruption offenders and corruption investigators.

Practical implications

This exploratory paper contributes to developing a sound corruption prevention strategy by proposing a new analytical framework for assessing various social practices, particularly those associated with corruption and the COVID-19 pandemic.

Originality/value

This paper highlights the importance of understanding the structure, interconnectedness and dynamics of social practices, particularly associated with the COVID-19 pandemic, to better understand the corruption phenomenon.

Keywords

Acknowledgements

The author would like to acknowledge the contribution of Suhernita for her endless support in the writing of this paper. The author would also like to thank the reviewers and editors of this journal for their assistance in the publication of this paper.

Funding. The author declares that he does not receive any research grants to fund this project.

Conflict of interest. The author declares that he has no conflict of interest.

Ethical approval. This article does not contain any studies with human participants or animals performed by the author.

Informed consent. No human subjects were involved in this study.

Citation

Prabowo, H.Y. (2022), "Days of post-pandemic future: re-imagining corruption practices in a world that won’t stop changing", Journal of Financial Crime, Vol. 29 No. 2, pp. 541-563. https://doi.org/10.1108/JFC-10-2021-0219

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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