Search results

1 – 10 of over 9000
To view the access options for this content please click here

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

To view the access options for this content please click here
Book part
Publication date: 24 October 2018

Peter Rodenburg

During the interwar period, the Netherlands experienced a phase of rapid industrialization and mechanization and saw the introduction of many new labor-saving techniques…

Abstract

During the interwar period, the Netherlands experienced a phase of rapid industrialization and mechanization and saw the introduction of many new labor-saving techniques on the shop floor. This process, which went under the name “rationalization of production,” caused great concern in the labor movement and sparked an intensive debate over the existence and extent of technological (or permanent) unemployment. Although the problem of technological unemployment was denied by the mainstream economists of the day, the problem was addressed by left-wing, mathematically trained economists such as Theo van der Waerden and Jan Tinbergen. They sought for rigorous “scientific” arguments that would convince policymakers, colleagues, and the public of socialist employment policies.

This chapter shows that van der Waerden and Tinbergen used ever-increasing formal methods to face the issue of rationalization, which became politically relevant and controversial in the specific context of the interwar period. Their new scientific tools gave them esteem and influence. In their role as advisers to the government, they gained influence and were able to recommend policies that were in accordance with their political beliefs.

Details

Including a Symposium on Mary Morgan: Curiosity, Imagination, and Surprise
Type: Book
ISBN: 978-1-78756-423-7

Keywords

To view the access options for this content please click here
Article
Publication date: 12 October 2012

Irena Vida, Mateja Kos Koklič, Monika Kukar‐Kinney and Elfriede Penz

The purpose of this paper is to investigate consumer perceptions of personal risk and benefits of digital piracy behavior as determinants of one's justification for such…

Downloads
2395

Abstract

Purpose

The purpose of this paper is to investigate consumer perceptions of personal risk and benefits of digital piracy behavior as determinants of one's justification for such behavior and the consequent future piracy intention. Temporal effects of rationalization in shaping future piracy intent are also addressed.

Design/methodology/approach

A conceptual model was developed using counterfeiting and piracy literature. Data were gathered via mail and online survey of adults in five European Union countries. The model was tested on pooled sample using confirmatory factor analysis and structural equation modeling.

Findings

Rationalization mediates the relationship between perceived benefits and piracy intention, but not between perceived risk and intention. Both perceived risk and benefits affect piracy intent, with risk reducing it and benefits increasing it. Rationalization of past behavior increases future digital piracy intent.

Research limitations/implications

Risk measure was limited to technical problems, thus future studies should examine a wider scope of risk dimensions. The cross‐sectional design of the study also creates some limitations. A longitudinal methodology could provide a better insight into sequencing of rationalization.

Social implications

Marketing communications should increase public awareness of risks and reduce perceived piracy benefits to reduce future piracy intent. Public persuasion activities should counter the arguments consumers use to rationalize their piracy behavior.

Originality/value

This research fills in a void in knowledge on how expected consequences drive rationalization techniques, particularly with respect to future piracy intent. A realistic data set drawn from adult population in five countries is used, enhancing external validity.

Details

Journal of Research in Interactive Marketing, vol. 6 no. 4
Type: Research Article
ISSN: 2040-7122

Keywords

To view the access options for this content please click here
Article
Publication date: 14 October 2019

Matias G. Enz, Matthew A. Schwieterman and Douglas M. Lambert

Although managers have struggled with SKU proliferation for decades, research has provided inconsistent guidance, and the cross-functional and cross-firm aspects of the…

Abstract

Purpose

Although managers have struggled with SKU proliferation for decades, research has provided inconsistent guidance, and the cross-functional and cross-firm aspects of the problem were not considered. The purpose of this paper is to explore the factors that favor successful and sustainable SKU rationalization.

Design/methodology/approach

A single case study was used to investigate the implementation of an SKU rationalization project by a national restaurant chain in collaboration with its food distributor. Qualitative data analysis techniques were used to understand managers’ perceptions about the SKU rationalization problem and the financial results that were achieved.

Findings

The findings include seven propositions that begin to formalize theory for SKU rationalization. Cross-functional involvement was both a challenge and a critical success factor, and the supplier was an important resource for managing product variety and complexity.

Research limitations/implications

Seven propositions are provided that increase the likelihood of successfully dealing with SKU proliferation.

Practical implications

SKU proliferation increases supply chain complexity and leads to higher costs. The research reports on an SKU rationalization project that saved a company and its supplier $6.7m.

Originality/value

A previously unexplored theoretical perspective on SKU rationalization was employed that emphasizes cross-functional alignment, buyer–supplier relationships and the impact on financial performance of a firm.

Details

The International Journal of Logistics Management, vol. 30 no. 4
Type: Research Article
ISSN: 0957-4093

Keywords

To view the access options for this content please click here
Article
Publication date: 12 October 2018

Dinesh Seth and Subhash Rastogi

The purpose of this paper is to demonstrate the application of vendor rationalization strategy for streamlining the supplies and manufacturing cycle time reduction in an…

Abstract

Purpose

The purpose of this paper is to demonstrate the application of vendor rationalization strategy for streamlining the supplies and manufacturing cycle time reduction in an Indian engineer-to-order (ETO) company. ETO firms are known for a large number of vendors, co-ordination hassles, rework problems and its impact on cycle time and operational excellence.

Design/methodology/approach

The research demonstrates the case-based application of Kraljic’s matrix for supply and leverages items, on-the-job observations, field visits, discussions and analysis of supplies reports.

Findings

The study guides on the rationalization of supplies and the necessary strategic alignments that can significantly reduce supply risk, costs, manufacturing and delivery cycle time along with co-ordination hassles. The study depicts the challenges of ETO environment with respect to supplies, and demonstrates the effectiveness of vendor rationalization application for the case company and weaknesses of commonly practiced vendor management approaches.

Practical implications

To be competitive, companies should rationalize supply items and vendors based on the nature of items and their subsequent usage by applying Kraljic’s matrix-based classification. The immediate implication of vendor rationalization is misunderstood as reducing supply base, but it does much more and includes review of supplies, nature of items and strategic alignments, leading to win-win situation for company and suppliers.

Originality/value

For the rationalization of supplies, while procuring and dealing with vendors, executives should envisage engineering nature of components, considering cross-functional requirements and integration of components in context to ETO products/projects environments. There is a dearth of studies focusing on vendor rationalization aspects in ETO setups in fast-developing country context.

Details

Journal of Manufacturing Technology Management, vol. 30 no. 1
Type: Research Article
ISSN: 1741-038X

Keywords

To view the access options for this content please click here
Article
Publication date: 29 July 2009

Tanja Rabl and Torsten M. Kühlmann

The literature states that rationalization strategies contribute to a spread of corruption in organizations. They are supposed to serve not only as post hoc justifications…

Downloads
3430

Abstract

Purpose

The literature states that rationalization strategies contribute to a spread of corruption in organizations. They are supposed to serve not only as post hoc justifications but also as ex ante determinants of corrupt behavior. This empirical study aims at challenging this theoretical assumption.

Design/methodology/approach

The authors gained empirical data in a business simulation game where participants had the opportunity to act corruptly. The sample included both university and high school students.

Findings

The results show that post hoc rationalizations primarily highlight the “positive” intention behind corrupt action. As relationships with important person‐based determinants of corruption are lacking, it is questionable whether rationalization strategies possess potential as ex ante determinants of corrupt behavior.

Research limitations/implications

The design of the study only assesses rationalization strategies post hoc. Therefore it does not allow for examining causal effects, only the investigation of relationships. Future research should aim at addressing this issue, including both ex ante and post hoc assessment of rationalization strategies.

Originality/value

The paper is a first attempt to examine empirically the function of rationalization strategies in the context of corruption in organizations.

Details

Cross Cultural Management: An International Journal, vol. 16 no. 3
Type: Research Article
ISSN: 1352-7606

Keywords

To view the access options for this content please click here
Article
Publication date: 20 October 2021

Rasha Kassem

This study aims to explore methods that external auditors can use to assess the rationalization of fraud in fraud risk assessment in auditing.

Abstract

Purpose

This study aims to explore methods that external auditors can use to assess the rationalization of fraud in fraud risk assessment in auditing.

Design/methodology/approach

An online questionnaire was used to collect data from 150 Big 4 auditors.

Findings

The results reveal a total of 18 methods that auditors can use to assess the rationalization of fraud. However, some methods were recommended more than others by the auditors in this study. These methods include incorporating the assessment of rationalization into the assessment of motives for fraud and integrity, understanding the client’s business and regulatory environment, inquiring management and the board of directors about past fraud cases and observing management responses and reactions during auditors’ inquiry about fraud-related matters.

Practical implications

The guidance provided by this study could help enhance auditors’ skills in assessing fraud risks, which, in turn, may increase the likelihood of detecting fraud. The guide could also be helpful for audit firms in their fraud training programs.

Originality/value

This study is the first to explore methods for assessing the rationalization of fraud by drawing on the experience and insights of Big 4 auditors.

Details

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

Keywords

To view the access options for this content please click here
Book part
Publication date: 12 August 2009

Gili S. Drori, John W. Meyer and Hokyu Hwang

One of the dominant features of the age of globalization is the rampant expansion of organization. In particular, formal, standardized, rationalized, and empowered forms…

Abstract

One of the dominant features of the age of globalization is the rampant expansion of organization. In particular, formal, standardized, rationalized, and empowered forms of organization expand in many domains and locales. We discuss these features of organization, showing that hyper-rationalization and actorhood are main themes of organization across presumably distinct social sectors and national societies. We explain the ubiquity of such organizational forms in institutional terms, seeing the global culture of universalism, rationality, and empowered actorhood as supporting the diffusion of managerial roles and perspectives.

Details

Institutions and Ideology
Type: Book
ISBN: 978-1-84855-867-0

To view the access options for this content please click here
Article
Publication date: 7 October 2019

Ni Wayan Rustiarini, Sutrisno Sutrisno, Nurkholis Nurkholis and Wuryan Andayani

This study aims to examine the effects of fraud triangle (pressure, opportunity and rationalization) on individual fraudulent behavior in Indonesian public procurement…

Abstract

Purpose

This study aims to examine the effects of fraud triangle (pressure, opportunity and rationalization) on individual fraudulent behavior in Indonesian public procurement. Empirical research in this area is relatively sparse.

Design/methodology/approach

Data were collected using laboratory experiments.

Findings

The results revealed that fraudulent behavior is higher when an individual has high pressure and high opportunity. These factors play an important role in determining individual rationalization. Most of participants used “displacing responsibility” to rationalize their actions. This study also demonstrated that negative affect mediates the relationship between fraudulent behavior and rationalization.

Research limitations/implications

First, fraudulent behavior research cannot be separated from social desirability bias. Second, the experiments only involved individual decision-making, not in groups. Finally, this study did not examine the effectiveness of rationalization in reducing negative affect.

Practical implications

Over the years, the government has only focused on the identification of pressure and reduction of opportunities, but ignored individual psychological reasons. Considering that procurement fraud is always increasing, the government must more focus on individual reasons to design an effective prevention and detection system.

Social implications

There are various conflicts of interest in public procurement budgeting. These conflicts can distort resource allocation and causes budget leakage. As a result, the government is incapacitated to achieve social and economic goals of the community.

Originality/value

There is limited research about fraud in public procurement budgeting, especially in developing countries. In addition, the fraud triangle research, which focuses on rationalization is still limited.

Details

Journal of Financial Crime, vol. 26 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

To view the access options for this content please click here
Article
Publication date: 8 April 2014

Stephen K. Nkundabanyanga, Charles Omagor and Irene Nalukenge

The purpose of this paper is to examine the effect of the fraud triangle, Machiavellianism, academic misconduct and corporate social responsibility (CSR) proclivity of…

Abstract

Purpose

The purpose of this paper is to examine the effect of the fraud triangle, Machiavellianism, academic misconduct and corporate social responsibility (CSR) proclivity of students.

Design/methodology/approach

The present study surveyed 471 university students. The study was cross-sectional and employed structural equation modelling in statistical modelling.

Findings

The study provides evidence that perceived opportunity to cheat in examinations is the single most important factor accounting for significant variations in rationalization and academic misconduct. Similarly, low Machiavellians significantly get inclined to CSR ideals. The fraud triangle alone accounts for 36 per cent of the variations in academic misconduct, hence the error variance is 64 per cent of academic misconduct itself. This error variance increases to 78 per cent when a combination of perceived opportunity, rationalization, Machiavellianism is considered. Moreover, both Machiavellianism and academic misconduct account for 17 per cent of variations in students’ proclivity to CSR ideals.

Research limitations/implications

Results imply that creating a setting that significantly increases a student's anticipated negative affect from academic misconduct, or effectively impedes rationalization ex ante, might prevent some students from academic misconduct in the first place and then they will become good African corporate citizens. Nevertheless, although the unit of analysis was students, these were from a single university – something akin to a case study. The quantitative results should therefore be interpreted with this shortcoming in mind.

Originality/value

This paper contributes to the search for predictors of academic misconduct in the African setting and as a corollary, for a theory explaining academic misconduct. Those students perceiving opportunity to cheat in examinations are also able to rationalize and hence engage in academic misconduct. This rationalization is enhanced or reduced through Machiavellianism.

Details

Journal of Applied Research in Higher Education, vol. 6 no. 1
Type: Research Article
ISSN: 2050-7003

Keywords

1 – 10 of over 9000