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1 – 10 of over 36000
Article
Publication date: 3 May 2022

Ranto Partomuan Sihombing, Noorlailie Soewarno and Dian Agustia

Government institutions in Indonesia have implemented an integrity system as a strategy to prevent fraud and corruption by integrating the risk management and organizational…

Abstract

Purpose

Government institutions in Indonesia have implemented an integrity system as a strategy to prevent fraud and corruption by integrating the risk management and organizational ethics. This integration is important to increase the awareness of fraud in the organization. Based on self-determination theory, this study examines the mediating effect of fraud awareness on risk management and integrity systems.

Design/methodology/approach

The study was carried out by using a quantitative approach. The participants of the survey were auditors of the inspectorate of Ministries and Government Agencies in Indonesia. The number of respondents was 103 auditors. The hypothesis testing method used the partial least squares structural equation modeling (PLS-SEM) approach. The data were processed by using WarpPls 7.0 software.

Findings

There are two main results in this study. First, risk management directly affect the integrity of the system. Second, fraud awareness mediates the relationship between risk management and integrity systems.

Practical implications

The result of this study implicates the policymakers in Ministries and Government Agencies in Indonesia to increase organizational fraud awareness through the involvement of internal audits with risk management. The fraud awareness will greatly improve the performance of the integrity system.

Originality/value

This is the first study examined fraud awareness of integrity systems and risk management. This study can enrich the literature on internal audits, especially the duties of auditors with risk management.

Details

Journal of Financial Crime, vol. 30 no. 3
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 3 October 2016

Anastasia Suhartati Lukito

The significant role of anti-corruption compliance should be encouraged to create good business and investment climate. Especially, in the circumstances of higher number of…

1609

Abstract

Purpose

The significant role of anti-corruption compliance should be encouraged to create good business and investment climate. Especially, in the circumstances of higher number of bribery and corruption cases, whilst preparing for Asian Economic Community, the necessary actions to reduce the financial crime and economic crime should be fostered into all aspects of business activities. To reduce bribery and corruption cases in Indonesia, National Integrity System as part of National Strategy on Corruption Prevention and Eradication is urged to be conducted. With the implementation of National Integrity System among all public or governmental institutions and private institutions, the institutions itself will be strengthened. National Integrity System should be implemented through all the people, process and technology in the organizations. So, at the end, the purpose of this paper is to prevent any financial crime, particularly in the Indonesian anti-corruption regime.

Design/methodology/approach

This paper explores and analyzes anti-bribery regulations and the important role of National Integrity System as the prevention approach to build anti-corruption compliance in Indonesia.

Findings

The National Integrity System and Anti-Corruption Compliance can be viewed as important elements for preventing any financial crime. The new perspective is needed for all of the public institutions and private institutions to build and implement National Integrity System in all business activities. Furthermore, all of business society has a significant role of developing the sustainable good business environment in Indonesia. Encouraging National Integrity System in every business sector is also a way to achieve the last purpose, which is to strengthen economic competitiveness.

Practical implications

The paper can be a source to explore about the National Integrity System and Anti-Corruption Compliance based on Indonesia perspectives.

Originality/value

This paper gives contributions by encouraging the public and private institutions to build anti-corruption compliance by implementing National Integrity System within their organizational culture to prevent financial crime and lead to sustainable economic growth.

Details

Journal of Financial Crime, vol. 23 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Abstract

Details

Public Policy and Governance Frontiers in New Zealand
Type: Book
ISBN: 978-1-83867-455-7

Article
Publication date: 16 January 2007

Rosa Nelly Trevinyo‐Rodríguez

The purpose of this paper is to provide a meaningful framework for the classification of the integrity trait in the moral context (ethics), offering an understandable…

3212

Abstract

Purpose

The purpose of this paper is to provide a meaningful framework for the classification of the integrity trait in the moral context (ethics), offering an understandable conceptualization of a notion that although identified as central in the literature has is not been defined in a clear and conventional way.

Design/methodology/approach

Grounding ideas on the person‐situation historical debate, and drawing on the insights of Luhmann's General System Theory, this paper develops a multileveled framework that categorizes the view of integrity.

Findings

The integrity framework presents three categories (levels) of integrity: personal integrity, moral integrity and organizational integrity (OI). This classification serves as a bridging mechanism when trying to link different academic areas (e.g. psychology and ethics) since it provides some agreement on the different meanings and perspectives of the concept of integrity present in the literature.

Practical implications

Practical application of the framework is foreseen within the organizational context, where managers could use it for articulating some of the more intangible aspects that compose their organizational cultures, and which in turn, impact their employees' behavior. In addition, the framework is useful to detect possible/future conflicts of interests that may arise due to different personal (employees) and organizational (company) views of integrity.

Originality/value

This paper alerts scholars and practitioners to the need of a sound classification of the concept of integrity, plus an agreement on its meaning, scope and uses. Consequently, it develops a multileveled framework to show an understandable conceptualization of the trait, paving the road for multidisciplinary research on the topic.

Details

Journal of Management History, vol. 13 no. 1
Type: Research Article
ISSN: 1751-1348

Keywords

Open Access
Article
Publication date: 4 April 2024

Weihua Zhang, Yuanchen Zeng, Dongli Song and Zhiwei Wang

The safety and reliability of high-speed trains rely on the structural integrity of their components and the dynamic performance of the entire vehicle system. This paper aims to…

Abstract

Purpose

The safety and reliability of high-speed trains rely on the structural integrity of their components and the dynamic performance of the entire vehicle system. This paper aims to define and substantiate the assessment of the structural integrity and dynamical integrity of high-speed trains in both theory and practice. The key principles and approaches will be proposed, and their applications to high-speed trains in China will be presented.

Design/methodology/approach

First, the structural integrity and dynamical integrity of high-speed trains are defined, and their relationship is introduced. Then, the principles for assessing the structural integrity of structural and dynamical components are presented and practical examples of gearboxes and dampers are provided. Finally, the principles and approaches for assessing the dynamical integrity of high-speed trains are presented and a novel operational assessment method is further presented.

Findings

Vehicle system dynamics is the core of the proposed framework that provides the loads and vibrations on train components and the dynamic performance of the entire vehicle system. For assessing the structural integrity of structural components, an open-loop analysis considering both normal and abnormal vehicle conditions is needed. For assessing the structural integrity of dynamical components, a closed-loop analysis involving the influence of wear and degradation on vehicle system dynamics is needed. The analysis of vehicle system dynamics should follow the principles of complete objects, conditions and indices. Numerical, experimental and operational approaches should be combined to achieve effective assessments.

Originality/value

The practical applications demonstrate that assessing the structural integrity and dynamical integrity of high-speed trains can support better control of critical defects, better lifespan management of train components and better maintenance decision-making for high-speed trains.

Details

Railway Sciences, vol. 3 no. 2
Type: Research Article
ISSN: 2755-0907

Keywords

Article
Publication date: 1 March 2001

Joseph A. Petrick and John F. Quinn

The authors propose that international organizational leaders can and should be held accountable for enhancing the intangible strategic asset of integrity capacity in order to…

2826

Abstract

The authors propose that international organizational leaders can and should be held accountable for enhancing the intangible strategic asset of integrity capacity in order to advance global organisational excellence. After defining integrity capacity and framing it as part of a strategic resource model of sustainable global competitive advantage, the stakeholder costs of integrity capacity neglect are delineated. To address this neglect issue, the authors link the four dimensions of integrity capacity (process, judgment, development and system dimensions) with leadership development challenges, and recommend four management practices to better prepare leaders to be accountable for enhancing integrity capacity as a strategic organizational asset.

Details

Measuring Business Excellence, vol. 5 no. 1
Type: Research Article
ISSN: 1368-3047

Keywords

Article
Publication date: 22 April 2003

Joseph A. Petrick and Robert F. Scherer

The nature, value, and neglect of integrity capacity by managers and the adverse impacts that Enron executive practices have had on a range of stakeholders are delineated. An…

8626

Abstract

The nature, value, and neglect of integrity capacity by managers and the adverse impacts that Enron executive practices have had on a range of stakeholders are delineated. An explanation is given on how moral competence in management practice is addressed by each dimension of the management integrity capacity construct (process, judgment, development, and system) and how Enron executive practices eroded each dimension. Specifically addressed is how behavioral and moral complexity can be utilized to balance the competing values of management and ethics theories to reduce the likelihood of future Enron‐like managerial malpractice. Finally, three positive action steps are recommended to improve managerial integrity capacity and remedies are proposed for victimized Enron stakeholders.

Details

American Journal of Business, vol. 18 no. 1
Type: Research Article
ISSN: 1935-5181

Keywords

Article
Publication date: 2 March 2015

Masudul Choudhury

A brief critical review of the existing literature on the topic of integrity opens up the scope for a detailed approach to the meaning of social integrity, or integrity in its…

Abstract

Purpose

A brief critical review of the existing literature on the topic of integrity opens up the scope for a detailed approach to the meaning of social integrity, or integrity in its social relational sense. The tenor of explanation of this concept is then taken up as a subspace of the meaning of the supreme good and therein the concept of goodness. The paper aims to discuss these issues.

Design/methodology/approach

All such concepts are studied in the relational sense of epistemic origin of values. Such ethical values arise from the epistemic ontology of the moral law. They are contrasted with the contrary meanings under the episteme of rationalism.

Findings

Rationalism as philosophy of mind and matter devoid of a substantive acceptance of the divinely inspired functional ontology of the moral law is also critically and formally studied.

Research limitations/implications

More empirical work needed and which indeed can be done both statistically as well as by quantitative mathematical models. The scope for this extension remains wide open in the paper.

Practical implications

The paper presents an immense import in the study of cognitive economics, behavioral finance, and decision making in the area of ethical finance and organizational behavior as a conscious institution. An example is provided. Many more areas are indicated. Altogether a vast scope of conception and applications in the area of endogenous ethics and socio-scientific field remains open.

Originality/value

The paper is truly original crossing the boundaries of social cybernetics and systems into mathematical algorithmic treatment exemplified by a game-theoretic example of the imminent place of the meanings of the good, goodness, and the trait of integrity in social behavior. All these are together embedded in the study of embedded social system and cybernetic study. This is a foundationally original field of research investigation playing out its analytical part in the study of social system and cybernetic.

Details

Kybernetes, vol. 44 no. 3
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 9 May 2016

Jamaliah Said, Md. Mahmudul Alam and Maizatul Akmar Khalid

This study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia.

4113

Abstract

Purpose

This study aims to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia.

Design/methodology/approach

This study collected primary data based on a set of questionnaire surveys among heads of 109 departments and agencies under 24 federal ministries, including the Prime Minister Department in Malaysia. The data were analyzed under descriptive statistics, ordinal regression and structural equation model. Furthermore, standard diagnostic tests were also conducted to check the reliability of the data and models.

Findings

Among the factors of good governance, practices of strategic planning, audit and fraud control have statistically significant positive relationship with the practices of integrity in the public sector of Malaysia. Moreover, the practices of strategic alliance and fraud control significantly contribute to determine the integrity practices in the public sector of Malaysia. Therefore, the practices of strategic alliance, strategic planning, audit and fraud control must be given significant attention to improve the integrity system.

Originality/value

This study is an attempt to measure the relationship between the current practice status of good governance and that of integrity in the public sector of Malaysia. The findings of the study will help policymakers improve the reliability and efficiency of the public sector in Malaysia and in other countries.

Details

Humanomics, vol. 32 no. 2
Type: Research Article
ISSN: 0828-8666

Keywords

Article
Publication date: 25 June 2019

Norasekin Ab Rashid and Jamil Bojei

Muslim consumers have been shocked with the news of cross-contamination issues in the Halal food that they consumed. These issues make them put more effort in ensuring the…

2381

Abstract

Purpose

Muslim consumers have been shocked with the news of cross-contamination issues in the Halal food that they consumed. These issues make them put more effort in ensuring the products that they purchased being monitored throughout the supply chain. In this case, food companies must be prepared to implement systematic traceability system to ensure the authenticity of Halal products and comprehend the importance of Halal industry environmental factors (HIEF) in enhancing integrity of Halal food supply chain and protect from any risk of cross-contaminations. This paper aims to clarify the relationship between the Halal traceability system adoption (HTSA) and HIEFs on Halal food supply chain integrity (HFSCIn).

Design/methodology/approach

The study opted quantitative research approach by using the self-administrated questionnaires. The questionnaires were distributed during Malaysia International Halal Showcase (MIHAS) 2014 and Halal Fiesta Malaysia (HALFEST) 2014. 127 Malaysian Halal food and beverages companies have been involved in the study. Most of the respondents are the general manager or owner of the company, Halal executives, quality assurance managers, operation managers and sales manager.

Findings

The study found that there is a significant relationship between HTSA and HIEF on HFSCIn. The study also found that the highest adoptions of Halal traceability system are among the producer and end user, while the highest contributions in influencing the HIEF are the economic and socio-cultural factors.

Research limitations/implications

This study only focused on Halal food industry particularly the food and beverages category. Thus, future study can explore further on every category in food industry such as raw materials and ingredients; poultry, meat and dairy; fast food and premises and make comparison between pharmaceutical, cosmetics and health care in Halal industry. In addition, the sample size (N = 127) can be considered small; therefore, it is recommended that in future the subject matter be explored with a much larger sample to allow generalization of the result.

Originality/value

This study provided, perhaps for the first time, an analysis of the relationship between traceability adoptions and HIEF on HFSCIn.

Details

Journal of Islamic Marketing, vol. 11 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

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