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Cressey’s Fraud Triangle has been referenced in 8,584 studies and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and fraud investigators. The Fraud Triangle has endured for three decades in the academic and practitioner worlds. This study aims to explore the origins of Cressey’s Fraud Triangle and challenge its practical value to a fraud investigator.

This study has developed from analysis of a targeted literature review carried out as part of a wider study into occupational fraud and corruption.

Cressey’s name is intrinsically linked to the Fraud Triangle, although he never used the expression during his lifetime. Two of the three motivational factors identified by Cressey (1953) were developed from the earlier work of Svend Riemer (1941), who it is suggested should have equal billing with Donald Cressey for the concepts that led to the creation of the Fraud Triangle.

The paper illustrates the limitations of Cressey’s Fraud Triangle for practitioners.

Many academics and researchers have either misunderstood Cressey’s role in the development of the Fraud Triangle or been unaware of its true origins. Although the pioneering work of Riemer is referenced in a 2014 study on the Fraud Triangle by Alexander Schuchter and Michael Levi, to the best of the authors’ knowledge, this paper is the first to identify the influence of Riemer on Cressey’s thinking and the development of the Fraud Triangle.

The purpose of this paper, which is based on the author’s study, is to explore the potential use of behavioral analysis in predicting corruption among public officials in Indonesia as part of the corruption prevention measures.

This study examines major corruption cases in Indonesia in the past three years through reports from various institutions regarding fraud-related issues to gain a better understanding of corrupt leaders in Indonesia and how to predict their occurrence by means of observing and analyzing visible behavioral red flags.

The author establishes that in addition to the financial perspective, corruption can be detected and thus prevented by means of behavioral observation and analysis. The discussions in this paper suggest that bad leadership is a major cause of corruption in the Indonesian Government. However, a main reason corrupt leaders are elected into office is because the people failed to recognize them in the first place and accidentally voted for them. Among the signs of bad leadership visible enough for the people to see is the so-called “narcissism” which has four core dimensions: authority, self-admiration, superiority and entitlement. The four core dimensions are often visible in leader candidates in Indonesia which should have been early warning signs of bad leadership which may lead into, among others, corruption. Furthermore, the need for excessive compensation, exposure and power has been a common trait in many corruption offenders in Indonesia and each can be associated with the four core dimensions of narcissism. It is because of such a need that pressure/motivation to commit fraud among Indonesian public officials occurred. Society’s awareness of the signs of narcissism will help them decide who will become their future leaders and diminish the risk of corruption in the country.

This study is self-funded. Therefore, due to the limited resources available, the discussions and analysis on visible behavioral red flags of corruption in this study are built upon secondary data from agencies such as the Corruption Eradication Commission (KPK), the Constitutional Court (MK), the Supreme Audit Board (BPK) and the election Supervisory Committee (Bawaslu). For future studies, primary data from the public regarding their opinions toward the past, present and future leadership in Indonesia will offer a more accurate view into visible behavioral red flags of corruption.

This paper contributes to the development of corruption prevention strategy in Indonesia by empowering the society to monitor potentially corrupt leaders so as to prevent them from controlling the country.

This paper demonstrates how the seemingly small and insignificant behavioral clues may become effective tools to predict and prevent the occurrence of corruption in the future.

This article has been withdrawn as it was published elsewhere and accidentally duplicated. The original article can be seen here: 10.1108/01425459010135244. When citing the article, please cite: P.B. Beaumont, P. Cressey, P. Jakobsen, (1990), “Key Industrial Relations: West German Subsidiaries in Britain”, Employee Relations, Vol. 12 Iss: 6, pp. 3 - 7.

This paper, based on a publication entitled Facing up to the Learning Organisation Challenge, published in April 2003, provides an overview of the main questions emerging from recent European research projects related to the topic of the learning organisation. The rationale for focusing on this topic is the belief that the European Union goals related to “lifelong learning” and the creation of a “knowledge‐based society” can only be attained if the organisations in which people work are also organisations in which they learn. Work organisations must become, at the same time, learning organisations. This paper has four main messages. The first is that, in order to build learning organisations, one has to ensure that: there is coherence between the “tangible” (formal/objective) and the “intangible” (informal/subjective) dimensions of an organisation; and that the organisation's learning goals are reconciled with individuals’ learning needs. The complexity involved in ensuring the right balance between these different dimensions, means that in the final analysis one cannot realistically expect more than incomplete or imperfect learning organisations. However, this does not in any way negate the validity of the quest to reconcile these competing but “real” interests. The second message is that challenging or developmental work is a prerequisite for implementing a learning organisation. One of the keys to promoting learning organisations is to organise work in such a way that it promotes human development. The third message is that the provision of support and guidance is essential to ensure that developmental work does in fact provide opportunities for developmental learning. The fourth message is that to address organisational learning there is a need for boundary‐crossing and interdisciplinary partnerships between the vocational education and training and human resource development communities.

The results of a survey of some 230 West German subsidiaries currently operating in Britain are analysed. The issues examined include the extent of non‐union status, the existence of a personnel manager, and the nature of employee involvement arrangements. A major finding is that fully three‐quarters of the respondents are non‐union organisations, with the size of the organisation being particularly influential in explaining this and other relationships.

It is apparent from existing research in the UK that little is known about how forms ofnon‐union employee representation (NER) are composed, their independence from managerial influence, the “representativeness” of such bodies, and their accountability. In addition, little has been documented about the impact of such structures on either the managerial objective of securing consent to organisational change or the employee objective of influencing managerial decisions. This research will attempt to address these issues by examining NER structures in the UK and, in particular, assessing their effectiveness in representing the needs of employees through an examination of representative arrangements at Eurotunnel. Overall, the evidence suggests that most NER structures are used as devices for consultation and communication rather than as bargaining agents. While it can be argued that consultation, not bargaining, may indeed be their objective, it nevertheless questions the legitimacy of such bodies as true alternatives to unions. This presents the issue of whether state‐sponsored NER forms with provisions for resources and training could improve the effectiveness of NER forms in representing employees’ interests at the workplace. As the Eurotunnel example and previous evidence have indicated, while NER structures can be used as mechanisms for more effective means of communication and consultation, their effectiveness as bodies representing the interests of employees in filling the lack of representation is questionable.

The purpose of this study is to investigate the effectiveness of fraud detection instruments in not-for-profit (NFP) organizations. Not-for-profit organizations rely on trust and volunteer support. They are often small in size and do not have relevant expertise to prevent fraud. Such organizations are more vulnerable to fraud and, consequently, require effective fraud detection instruments. The existing literature on fraud detection is primarily descriptive and does not measure instrument performance. The authors address this research gap and provide a detailed overview of the impact of nine common fraud detection instruments.

Data were obtained from an NFP fraud survey conducted in Australia and New Zealand. A set of contingency tables is produced to explore the relationship between the existence of a specific fraud detection instrument and actual detection of fraud. We also investigate the relationship between organization size and fraud detection strategy.

The findings provide valuable insights into understanding fraud detection mechanisms. Although most fraud detection measures may not lead to more fraud detection, three highly effective instruments emerge, namely, fraud control policies, whistle-blower policies and fraud risk registers. The results also reveal that commonly used fraud detection instruments are not necessarily the most effective. This is true in a significant number of small organizations that appear to be focusing on ineffective fraud detection instruments.

Implementation of more effective fraud detection measures will reduce the damage caused to an organization and is highly relevant for practitioners.

The results show that differences in the effectiveness of fraud detection instruments in the NFP sector exist. This knowledge is directly applicable by related organizations to reduce fraud damage.

Focuses on two key aspects of the rule of law – equality before the law and the universal application of the same system of law to all people – and examines these requirements in the context of the European Works Council (EWC) Directive, aimed at establishing a European‐wide legal framework for transnational information and consultation. Looks at the philosophy behind the EWC concept, discussing its historical context, the rationale for its adoption, its provisions and certain implementation problems, and considers the implications and consequences of the Directive for the UK, which is in the process of adopting it. Spotlights three problematic areas relating to recognition and employee representation, the potential consequences of late implementation and uniting different employee representative arrangements, and identifies three aspects of inequality relating to both employers and employees that appear to breach the rule of law. Concludes that the Directive represents a first step towards achieving true employee participation and a transnational industrial relations system.

Purpose – To outline the history of ethical regulation in the social sciences and to question the proportionality of its costs and benefits.

Methodology/approach – Secondary analysis of primary literature.

Findings – Ethical regulation in the social sciences has been driven more by institutional reputation management than human subject protection. It has a range of social and economic costs that have not received adequate critical appraisal.

Social implications – Ethical regulation in the social sciences may be highly damaging to a society's ability to understand itself, particularly by constraining scientific research relative to journalism or imaginative forms of communication.

Originality/value of paper – Review of the most current research and an explanation of the positive case against regulation.

There is little doubt that team briefing represents an increasingly extensive technique for employee involvement in British organisations. The problems and tensions which arose in three different establishments with their systems for team briefing are presented and a number of concerns about the way in which it is practised are highlighted. It is suggested that team briefing may not be appropriate for all organisations, and that much depends on factors peculiar to the company or service in question.