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1 – 10 of over 2000
Book part
Publication date: 8 November 2004

Denita Cepiku

The primary aim of this chapter is to offer an overview of corruption and state capture in Albanian public administration and to describe the solutions adopted to fight corruption…

Abstract

The primary aim of this chapter is to offer an overview of corruption and state capture in Albanian public administration and to describe the solutions adopted to fight corruption by the government since 1998. Conflict of interest is a new aspect of concern in the policy agendas. OECD countries have recently adopted some guidelines for managing the phenomenon, which will be then transferred to eastern European countries. Given this novelty, this chapter does not deal directly with conflict of interest situations. Corruption is rarely treated as a management problem, in part because for obvious reasons as data are scarce and also because the literature is thin and tentative, with few theoretical frameworks. Also rare is analysis of how corruption has been or might be reduced. The state of research on corruption is such that there is little inductive theory or statistical evidence about the kinds of policies that work under particular conditions.

Details

Strategies for Public Management Reform
Type: Book
ISBN: 978-1-84950-218-4

Article
Publication date: 27 March 2020

Gloria Perez Torres

This study aims to investigate the impact of the enforcement of the international anti-bribery legal framework in developing countries.

Abstract

Purpose

This study aims to investigate the impact of the enforcement of the international anti-bribery legal framework in developing countries.

Design/methodology/approach

It uses the PetroTiger case to examine the effects of foreign bribery prosecutions in Colombia, from a bribe-receivers perspective. PetroTiger is a USA-based company that was prosecuted for bribing public officials in Colombia. As a result, the public officials involved were also prosecuted in Colombia for receiving bribes. This case serves to illustrate how international anti-bribery law operates in practice and how it impacts Colombian law enforcement institutions and their capacity to prosecute bribe-receivers. The Colombian response to the international anti-corruption framework is examined in this study through the review of legislative efforts taken to address the problems of bribery and corruption in public procurement.

Findings

This study finds that enforcement of foreign bribery laws raise awareness of the situation of corruption in developing countries, generate parallel prosecutions of individuals at the receiving end of bribes and helps developing countries to develop technical expertise to fight corruption.

Practical implications

In practice, due to the transnational nature of foreign bribery, without international agreements, this type of corruption in international business would seldom lead to prosecution. Although the effectiveness of the enforcement of international anti-corruption law is debated, in reality, prosecutions of foreign bribery by developed countries have more positive than negative implications for developing countries.

Social implications

Assist to continue efforts to deter corruption.

Originality/value

No many studies have looked at the effectiveness of anti-corruption international law in developing countries. As indicated by Mr. Moulette Patrick head of Anti-Corruption Division at organisation for economic co-operation and development more research on the effectiveness of the UN enacted Convention against Corruption, which is what this paper does.

Article
Publication date: 18 March 2024

Evy Rahman Utami and Zuni Barokah

This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.

Abstract

Purpose

This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.

Design/methodology/approach

The sample comprises construction companies from seven Asia-Pacific countries from 2015 to 2019. The authors hand-collected data on anti-corruption disclosures by using content analysis.

Findings

This study provides empirical evidence that government ownership, country-level accounting competence and high-quality auditors increase companies’ anti-corruption disclosures. Meanwhile, this study finds that uncertainty avoidance does not affect companies’ anti-corruption disclosures.

Practical implications

This study has a number of implications. First, government and professional accountant organizations need to improve accountants’ knowledge and competence through education, training and continuous professional development. Second, public accounting firms need to ensure the quality of their auditors, particularly in the technical competence in financial and nonfinancial reporting. Finally, universities must improve and update their curriculum regarding nonfinancial reporting issues.

Originality/value

This study is among the first to examine anti-corruption disclosure practices in the most corrupted settings, i.e. the construction industry in Asia-Pacific countries. It uses the isomorphism perspective to explain the influence of government ownership, country-level accounting competence and high-quality auditors on anti-corruption disclosure transparency. The number of prior studies investigating this association is very limited. Moreover, disclosures of anti-corruption information are complex and sensitive; thus, coercive, normative and mimetic pressures are required to achieve higher transparency and sustainability.

Details

Corporate Governance: The International Journal of Business in Society, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 3 January 2017

Adefolake Adeyeye

The purpose of this paper is to examine the implications of foreign bribery and perceptions that bribery is just a cost of doing business in Africa in light of recent reports and…

1361

Abstract

Purpose

The purpose of this paper is to examine the implications of foreign bribery and perceptions that bribery is just a cost of doing business in Africa in light of recent reports and developments in the global attempt to curb bribery and corruption.

Design/methodology/approach

The research relied on primary data from anti-corruption legislation, surveys and monitoring reports and secondary data from publicly available information, journal articles and media reports to analyse recent developments in the fight against corruption with a special focus on Africa.

Findings

The research findings and analysis suggest that foreign bribery, which is illegal but largely carried out with impunity and perceived as a just a cost of doing business in Africa, has heavy costs on developing nations and on corporations and individuals that are prosecuted. Although much has been done to curb corruption, it seems active enforcement takes place in only a limited number of countries. There is still the need for enhanced enforcement by nations, increased societal awareness of effective measures against corruption and improved corporate compliance and responsibility.

Originality/value

The paper contributes practical insights into improvements and lapses in the fight against foreign bribery and corruption. Using recent and relevant analysis, the paper revisits the resilience of bribery and corruption in spite of increased anti-corruption actions and the need for multiple and varied measures. The information provided will be useful for governments, corporations and civil society in the fight against corruption, which requires constant multilateral action and examination.

Details

Journal of Financial Crime, vol. 24 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 29 July 2022

Elisavet Athanasia Alexiadou

Health sector corruption constitutes a pervasive challenge and a major obstacle to the equitable enjoyment of the right to health by exacerbating health inequalities within…

Abstract

Purpose

Health sector corruption constitutes a pervasive challenge and a major obstacle to the equitable enjoyment of the right to health by exacerbating health inequalities within societies, while often eroding public trust primarily amid public health crises that threaten human security. The purpose of this paper is to examine the value of advancing right to health considerations in national legislative and regulatory responses against health sector corruption.

Design/methodology/approach

This paper builds on existing evidence, with focusing attention on international standards that are relevant to the topic under discussion. The literature research included publicly available reports, peer-reviewed studies and other documents primarily of human rights bodies at the United Nations level.

Findings

Advancing right to health considerations in national responses against health sector corruption offers comprehensive guidance for the deployment of a strong regulatory anti-corruption framework for action by the governments as part of their health rights obligations. Essentially, the implementation of such a national framework for action, encompassing accountability, participatory decision-making and transparency, constitutes a necessary and an important step towards maintaining well-functioning health systems and a robust social pressure for continued political commitment with the ultimate goal the provision of equitable access to quality health services at all times.

Originality/value

By using a rights-based approach, the paper identifies a national framework for state action consisting of legal obligations and tools towards guiding governments, while at the same time empowering civil society groups to demand the implementation of core human rights principles of transparency, participation and accountability within health system governance. It provides insights for the future development, reinforcement and/or reform of national law, policies and practices towards minimizing and eradicating vulnerabilities to health sector corruption.

Details

International Journal of Human Rights in Healthcare, vol. 16 no. 5
Type: Research Article
ISSN: 2056-4902

Keywords

Article
Publication date: 26 February 2024

Nurazlina Abdul Raof, Norazlina Abdul Aziz, Nadia Omar and Wan Liza Md Amin @ Fahmy

The Malaysian Anti-Corruption Commission Act 2009 (MACC Act) has introduced Section 17 A, which holds companies and their management accountable for bribery committed by their…

Abstract

Purpose

The Malaysian Anti-Corruption Commission Act 2009 (MACC Act) has introduced Section 17 A, which holds companies and their management accountable for bribery committed by their Associated Persons in the interest of the company. This study aims to explore the evolving concept of Associated Persons and corporate liability within this legal framework. It delves into three primary legal models of Associated Persons, particularly focusing on corrupt cases falling under Sections 17 A (1), 17 A (6) and 17 A (7) of the MACC Act. The study also investigates the extent of Associated Persons’ involvement in these cases that eventually led to company liability.

Design/methodology/approach

The study deployed thematic and comparative analyses to assess the legal framework and highlight the significance of Section 17 A of the MACC Act.

Findings

The study disclosed that, despite having corruption policies, there is still a possibility for Associated Persons to engage in corrupt activities. To ensure long-term business sustainability, it is crucial to implement effective mechanisms and a strong compliance culture.

Originality/value

This study suggests implementing a due diligence checklist and conducting risk assessments for companies as measures against corruption caused by Associated Persons. Corporate entities and legal professionals may benefit from the reported findings to better comprehend the corruption offences outlined in Section 17 A of the MACC Act.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

Open Access
Article
Publication date: 4 August 2021

Matthew Davis, Thomas Taro Lennerfors and Daniel Tolstoy

The purpose of the study is to explore, with anchorage in theories about the normalization of corruption, under what conditions blockchain technology can mitigate corruptive…

3225

Abstract

Purpose

The purpose of the study is to explore, with anchorage in theories about the normalization of corruption, under what conditions blockchain technology can mitigate corruptive practices of multinational enterprises (MNEs) in emerging markets (EMs).

Design/methodology/approach

By synthesizing a technological perspective and theory on corruption, the authors examine the feasibility of blockchain for fighting corruption in MNEs’ business operations in EMs.

Findings

Blockchain technology is theorized to have varying mitigating effects on the rationalization, socialization and institutionalization of corruption. The authors provide propositions describing the effects and the limitations of blockchain for mitigating corruption in EMs.

Social implications

This paper offers a perspective for how to tackle acute business problems and social problems pronounced in international business but also prevailing elsewhere.

Originality/value

The study contributes to literature in international management by systematically exploring how and under what conditions blockchain can mitigate the normalization of corruption.

Details

Review of International Business and Strategy, vol. 32 no. 1
Type: Research Article
ISSN: 2059-6014

Keywords

Article
Publication date: 29 October 2021

Hendi Yogi Prabowo

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…

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.

Details

Journal of Financial Crime, vol. 29 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 1 July 2014

Daniele Canestri

The purpose of this paper is to compare a new anti-corruption law approved by the Italian Parliament in November 2012 with Italian treaty obligations, the international evaluation…

Abstract

Purpose

The purpose of this paper is to compare a new anti-corruption law approved by the Italian Parliament in November 2012 with Italian treaty obligations, the international evaluation reports on the Italian anti-corruption regime elaborated by the Organisation for Economic Co-operation and Development (OECD) and the Council of Europe, the best practice guidelines and other European models. The year 2012 has marked a turning point in Italian anti-corruption policy. In response to the low ranking that Italy has in all international anti-corruption indices, the critiques expressed in international reports on its anti-corruption regime, and the increasing pressure of public opinion, the Italian parliament approved the new anti-corruption law.

Design/methodology/approach

The Law was preceded by critiques in the mass media and has been labelled as a token act. To evaluate the effectiveness of the steps undertaken by the Italian Parliament, this paper compares the new law with Italian treaty obligations, the international evaluation reports on the Italian anti-corruption regime elaborated by the OECD and the Council of Europe, the best practice guidelines and other European models (i.e. the UK Bribery Act).

Findings

This comparison gives the author the opportunity not only to identify the strengths and weaknesses of the law but also to suggest efficient solutions that the Italian legislator could have adopted.

Originality/value

So far, this is the only analysis in English of the changes introduced in the Italian anti-corruption regime in 2012. Several international colleagues and practitioners have asked the author about the new regime and it was therefore deemed appropriate to address the issue in an academic article.

Details

Journal of Financial Crime, vol. 21 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 29 July 2022

Lukiko Vedastus Lukiko

This study aims to examine the participation of the Parliament of Tanzania in the fight against corruption in the country.

Abstract

Purpose

This study aims to examine the participation of the Parliament of Tanzania in the fight against corruption in the country.

Design/methodology/approach

A desk-based research approach based on the review of documents and legal instruments was used.

Findings

The results of this study show that the Parliament of Tanzania has a chequered performance in fighting corruption. While it has passed several anti-corruption-related laws and in some respects succeeded to hold a few government officials accountable for the abuse of public office, there is little evidence to demonstrate its contribution at fighting this conundrum. Factors contributing to this deficiency include irresponsiveness to corruption allegations involving Members of Parliament, parliament’s remote oversight of the anti-corruption agency and shrinking democratic space in the parliament.

Practical implications

Tanzania has relatively high corruption levels. The country’s Development Vision 2025 envisages a nation free of corruption. Hence, efforts are needed from public and private sectors to overcome this conundrum. The parliament holds a special place in that fight. Through its representation, legislative and oversight roles and powers, parliament has a wider opportunity to strengthen anti-corruption in the country. This study shows that the Parliament of Tanzania has not been very effective in that regard. It offers suggestions to strengthen the parliament’s position and engagement to fight corruption.

Originality/value

There is scanty literature on the role of the Parliament of Tanzania in fighting corruption. This study is seminal, as it investigates the Tanzanian anti-corruption arsenal from a crucial organ that is vested with constitutional powers to make laws and oversee the executive and its agencies.

Details

Journal of Financial Crime, vol. 30 no. 5
Type: Research Article
ISSN: 1359-0790

Keywords

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