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Article
Publication date: 26 July 2022

Meiryani, Sani Muhamad Isa and Johan Muliadi Kerta

In the case of money laundering (ML) originating from the predicate crime of corruption, law enforcers find it difficult to prove all or the existence of a predicate crime on…

Abstract

Purpose

In the case of money laundering (ML) originating from the predicate crime of corruption, law enforcers find it difficult to prove all or the existence of a predicate crime on assets that produce assets. This paper aims to analyze ML in corruption cases in Indonesia.

Design/methodology/approach

This research uses qualitative descriptive methods. This research discusses the law enforcement of corruption which coincides with the crime of ML.

Findings

New findings were discovered where against the corruption case which was carried out concurrently with the crime of money laundering, the value of which was Rp. 1bn and above and has been handled by investigators from the Corruption Eradication Commission (KPK), so the prosecution process is carried out by the public prosecutor from the KPK to continue the trial to the Corruption Court. With respect to cases of criminal acts of corruption, which were carried out concurrently with ML crimes, the value of which was Rp. 1bn and below and had been handled by the prosecutor’s investigators from the start, the prosecution process was carried out by the public prosecutor from the prosecutor’s office to continue the trial to the corruption court.

Originality/value

To the best of the authors’ knowledge, this is the first study to use normative perspective on ML in corruption cases (white-collar crime). In contrast to previous studies that take fraud in general as an object of research, researchers are now interested in focusing more research on detecting suspected ML crimes: a case study on corruption cases in Indonesia.

Details

Journal of Money Laundering Control, vol. 27 no. 1
Type: Research Article
ISSN: 1368-5201

Keywords

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

Book part
Publication date: 4 March 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

We revisit the problem of redesigning the Master in Business Administration (MBA) program, curriculum, and pedagogy, focusing on understanding and seeking to tame its “wicked…

Abstract

Executive Summary

We revisit the problem of redesigning the Master in Business Administration (MBA) program, curriculum, and pedagogy, focusing on understanding and seeking to tame its “wicked problems,” as an intrinsic part and challenge of the MBA program venture, and to render it more realistic and relevant to address major problems and their consequences. We briefly review the theory of wicked problems and methods of dealing with their consequences from multiple perspectives. Most characterization of problems classifies them as simple (problems that have known formulations and solutions), complex (where formulations are known but not their resolutions), unstructured problems (where formulations are unknown, but solutions are estimated), and “wicked” (where both problem formulations and their resolutions are unknown but eventually partially tamable). Uncertainty, unpredictability, randomness, and ambiguity increase from simple to complex to unstructured to wicked problems. A redesigned MBA program should therefore address them effectively through the four semesters in two years. Most of these problems are real and affect life and economies, and hence, business schools cannot but incorporate them into their critical, ethical, and moral thinking.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-312-1

Content available
Book part
Publication date: 4 March 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

Abstract

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-312-1

Article
Publication date: 27 February 2024

Daniela-Georgeta Beju, Maria-Lenuta Ciupac-Ulici and Vasile Paul Bresfelean

This paper aims to investigate the impact of political stability on corruption by drawing upon a sample encompassing both developed and developing European and Asian countries.

Abstract

Purpose

This paper aims to investigate the impact of political stability on corruption by drawing upon a sample encompassing both developed and developing European and Asian countries.

Design/methodology/approach

The dataset, sourced from the Refinitiv database, spans from July 2014 to May 2022. Panel data techniques, specifically pooled estimation and dynamic panel data [generalized method of moments (GMM)] are employed. The analysis encompasses both fixed and random effects models to capture country-specific cross-sectional effects. To validate our findings, we perform a robustness test by including in the investigation four control variables, namely poverty, type of governance, economic freedom and inflation. To test heterogeneity, the dataset is further divided into two distinct subsamples based on the countries’ locations.

Findings

Empirical findings substantiate that political stability (viewed as the risk of government destabilization) has a positive and significant impact on corruption in all analyzed samples of European and Asian countries, though some differences are observed in various subsamples. When we take into account the control variables, these analysis results are robust.

Research limitations/implications

This research provided a panel data analysis with GMM, while other empirical methodologies could also be used, like the difference-in-difference approach. However, our results should be validated by extending the time and the sample to a worldwide sample and using alternative measures of corruption and political stability. Moreover, our focus was on a linear and unidirectional relationship between the considered variables, but it would be interesting to test in our further research a non-linear and bidirectional correlation between them. Furthermore, we have introduced in the robustness test only four economic variables, but to consolidate our findings, we plan to include socioeconomic and demographic variables in future studies.

Practical implications

These outcomes imply that authorities should be aware of the necessity of implementing anti-corruption policies designed to establish effective agencies and enforcement structures for combating systemic corruption, to improve the political environment and the quality of institutions and to apply coherent economic strategies to accelerate economic growth because higher political stability and sustainable development determine a decrease in levels of corruption.

Social implications

At the microeconomic level, the survival of organizations may be in danger from new types of corruption and money laundering. Therefore, in order to prevent financial harm, the top businesses worldwide should respond to instances of corruption through strengthened supervisory procedures. This calls for the creation of a mechanism inside the code of conduct where correct reporting of suspected situations of corruption would have a prompt procedure to be notified of. To avoid corruption in operational procedures, national plans and policies should be developed by government officials, executives and legislators on a national level, as well as by senior management and the board of directors on an organizational level. This might lower organizations' extra corruption-related expenses, assure economic growth and improve global welfare.

Originality/value

A novel feature of our research resides in its broad examination of a sizable sample of European and Asian countries regarding the nexus between corruption and political stability. The paper also investigates a less explored topic in economic literature, namely the impact of political stability on corruption. Furthermore, the study depicts policy recommendations, outlining effective and reasonable measures aimed at improving the political landscape and combating corruption.

Details

The Journal of Risk Finance, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1526-5943

Keywords

Abstract

Details

Understanding Intercultural Interaction: An Analysis of Key Concepts, 2nd Edition
Type: Book
ISBN: 978-1-83753-438-8

Article
Publication date: 22 March 2023

Rodgen Marginado Jabor

The purpose of this paper is to examine how learners view peace and their role in peacebuilding. Peace is widely perceived as the absence of war and violence (Castro and Galace…

Abstract

Purpose

The purpose of this paper is to examine how learners view peace and their role in peacebuilding. Peace is widely perceived as the absence of war and violence (Castro and Galace, 2010). The literature revealed that youths play an active role in peacebuilding. This study was designed to look into the journey of Grade 10 learners to becoming peacebuilders. Specifically, this sought answers to the following questions: What are the perceptions of the Grade 10 learners of peace? How do the Grade 10 learners contribute to peacebuilding? What are the learners’ dreams and aspirations for a culture of peace?

Design/methodology/approach

The research captured stories of the Grade 10 learners of a Filipino-Chinese school in Iloilo City who participated in the study voluntarily. The learners wrote an essay in one of their reflection sessions in social studies class completing the following phrases: Peace is …; I am a Peacebuilder …; My dreams and aspirations for a culture of peace …. The data gathered were analyzed following Creswell’s framework in data analysis in qualitative research which suggests a linear, hierarchical approach. The themes generated were interpreted as the final process of the data analysis.

Findings

Majority of the participants perceived peace positively rather than merely an absence of war. Peace means freedom. Moreover, peace improves society and brings in a new period of progress. Learners across cultures have common views of peace, and they believed that peacebuilding has to begin in themselves. Through positive action such as setting as a good example and influencing others to do the same, the learners contribute to peacebuilding. In times of conflict and misunderstanding, they act as agents of peace by being a mediator. During crisis in the community, they extended their helping hands to the needy wholeheartedly.

Research limitations/implications

Consistent with the prevailing views of peace, learners perceived peace positively and negatively. It is interesting to note that most participants had a positive perception of peace, which demonstrated a more profound conception of the topic. Their broader perspectives on peace may have been influenced by the author, who taught the participants for two years and who began as a peace advocate and incorporated peace ideas into class discussions in some instances. The findings from this study might only be the tip of the iceberg and far from being definitive given the small number of participants and the researcher’s relationship with them, which may have impacted their responses and created some concerns about authenticity and anonymity.

Practical implications

This study upheld the claim of Gandhi that youths are agents of positive change (Del Felice and Wisler, 2007). Young people are potential peacebuilders. This study provided encouragement for the truth that we should not undervalue youth’s ability to effect change. This can prompt greater discussion among scholars about peace in general inside the group, which might be viewed as being ignored on peace studies.

Social implications

The participants’ dreams and aspirations for a culture of peace went beyond just improving their own lives. They shared Gandhi and Rizal’s aspirations for a better world and a habitable Philippines. Their narratives exhibited that they wished for a common good, which was uplifting. Their expectations and aspirations might have varied because of their economic situation and cultural orientation.

Originality/value

Literatures revealed that youths play an active role in peacebuilding. In school, for instance, Jabor (2017) concluded that students are enablers and not only the prime recipients of peace process. In a bigger context, Del Felice and Wisler (2007) illustrated in their study how the youths spearheaded various organizations for the benefit of humanity. Despite the many attestations, the contributions of the youth to peacebuilding are still deemed understudied. Most of the studies were based on the dichotomous view of the youth: victims and perpetrators of violence (UNOY Peacebuilder, 2015).

Details

Journal of Aggression, Conflict and Peace Research, vol. 16 no. 1
Type: Research Article
ISSN: 1759-6599

Keywords

Article
Publication date: 23 February 2024

Junseon Jeong, Minji Park, Hyeonah Jo, Chunju Kim and Ji Hoon Song

This study identifies the policing pre-deployment training content for Korean experts based on needs assessments. Korean policing is at an excellent level to transfer knowledge…

Abstract

Purpose

This study identifies the policing pre-deployment training content for Korean experts based on needs assessments. Korean policing is at an excellent level to transfer knowledge and skills. Pre-deployment training should be designed systematically and training of trainers approaches should be implemented.

Design/methodology/approach

This study used T-tests, Borich needs assessments, and Locus for Focus model analyses to determine the priorities of needs for pre-deployment training in policing. A survey of 116 experienced experts was conducted, with 87 responding (75%).

Findings

The study identified 26 factors that deployed law enforcement professionals want to learn from pre-deployment training. These factors were categorized into three areas: research, training design and methods and understanding of partner countries and international development cooperation. The nine highest priorities for training needs were related to understanding the status and conditions of police training in the country to which policing experts are deployed.

Research limitations/implications

This study was limited to Korean policing experts. And the study did not evaluate the validity of the training curriculum or indicators.

Practical implications

Technical assistance in international policing development cooperation aims to train future trainers who can train local police. This study found that limited learner information and poor communication skills can lead to ineffective technical assistance.

Originality/value

This study highlights the importance of knowledge transfer and effective pre-deployment training for policing. The findings can be used to improve training programs and police human resource development.

Book part
Publication date: 4 March 2024

Oswald A. J. Mascarenhas, Munish Thakur and Payal Kumar

In Chapter 1, we critically reviewed the foundations of the free enterprise capital system (FECS), which has been successful primarily because of its wealth and asset accumulation…

Abstract

Executive Summary

In Chapter 1, we critically reviewed the foundations of the free enterprise capital system (FECS), which has been successful primarily because of its wealth and asset accumulation potentiality and actuality. In this chapter, we critically argue that this capacity has been grounded upon the profit maximization (PM) theories, models, and paradigms of FECS. The intent of this chapter is not anti-PM. The PM models of FECS have worked and performed well for more than 200 years of the economic history of the United States and other developed countries, and this phenomenon is celebrated and featured as “market performativity.” However, market performativity has not truly benefitted the poor and the marginalized; on the contrary, market performativity has wittingly or unwittingly created gaping inequalities of wealth, income, opportunity, and prosperity. Critical thinking does not combat PM but challenges it with alternative models of profit sharing that promote social wealth, social welfare, social progress, and opportunity for all, which we explore here. Economic development without social progress breeds economic inequality and social injustice. Economic development alone is not enough; we should create a new paradigm in which economic development is the servant of social progress, not vice versa. Such a paradigm shift involves integrating the creativity and innovativity of market performativity and the goals and drives of social performativity together with PM, that is, from market performativity to social performativity.

Details

A Primer on Critical Thinking and Business Ethics
Type: Book
ISBN: 978-1-83753-312-1

Article
Publication date: 20 March 2024

George Okello Candiya Bongomin, Charles Akol Malinga, Alain Manzi Amani and Rebecca Balinda

The main purpose of this study is to test for the interaction effect of digital literacy in the relationship between financial technologies (FinTechs) of biometrics and mobile…

Abstract

Purpose

The main purpose of this study is to test for the interaction effect of digital literacy in the relationship between financial technologies (FinTechs) of biometrics and mobile money and digital financial inclusion among the unbanked poor women, youth and persons with disabilities (PWDs) in rural Uganda.

Design/methodology/approach

Covariance-based structural equation modeling was used to construct the interaction effect using data collected from the unbanked poor women, youth and PWDs located in the four regions in Uganda as prescribed by Hair et al. (2022).

Findings

The findings from this study are threefold: first; the results revealed a positive interaction effect of digital literacy between FinTechs of biometrics and mobile money and digital financial inclusion. Second; the results also confirmed that biometrics identification positively promotes digital financial inclusion. Lastly; the results showed that mobile money positively promotes digital financial inclusion. A combination of FinTechs of biometrics and mobile money together with digital literacy explain 29% variation in digital financial inclusion among the unbanked poor women, youth and PWDs in rural Uganda.

Research limitations/implications

The data for this study were collected mainly from the unbanked poor women, youth and PWDs. Further studies may look at data from other sections of the vulnerable population in under developed financial markets. Additionally, the data for this study were collected only from Uganda as a developing country. Thus, more data may be obtained from other developing countries to draw conclusive and generalized empirical evidence. Besides, the current study used cross sectional design to collect the data. Therefore, future studies may adopt longitudinal research design to investigate the impact of FinTechs on digital financial inclusion in the presence of digital literacy across different time range.

Practical implications

The governments in developing countries like Uganda should support women, youth, PWDs and other equally vulnerable groups, especially in the rural communities to understand and use FinTechs. This can be achieved through digital literacy that can help them to embrace digital financial services and competently navigate and perform digital transactions over digital platforms like mobile money without making errors. Besides, governments in developing countries like Uganda can use this finding to advocate for the design of appropriate digital infrastructures to reach remote areas and ensure “last mile connectivity for digital financial services' users.” The use of off-line solutions can complement the absence or loss of on-line network connectivity for biometrics and mobile money to close the huge digital divide gap in rural areas. This can scale-up access to and use of financial services by the unbanked rural population.

Originality/value

This paper sheds more light on the importance of digital literacy in the ever complex and dynamic global FinTech ecosystem in the presence of rampant cyber risks. To the best of the authors' knowledge, limited studies currently exist that integrate digital literacy as a moderator in the relationship between FinTechs and digital financial inclusion, especially among vulnerable groups in under-developed digital financial markets in developing countries. This is the novelty of the paper with data obtained from the unbanked poor women, youth and PWDs in rural Uganda.

Details

Information Technology & People, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0959-3845

Keywords

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