Search results

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations.

Primary data were collected from 250 financial accountants, internal auditors and external auditors through questionnaires. The non-probability snowball sampling technique was used for data collection, with the sample t-test, one-way ANOVA and paired sample t-test applied for analysis.

The results indicate that robust CG practices and IT techniques significantly aid in detecting and reducing fraudulent activities by minimizing opportunities, rationalizations, pressures and capabilities of potential employees to commit fraud. Internal controls also play a significant role in reducing instances of fraud. Notably, ethical officers and ethical training were not perceived as significantly effective in preventing and detecting fraud, leading to a perception that fraudulent practices are prevalent and increasing the risk of future fraudulent activities.

This study recommends the adoption of strong CG practices to identify potential fraud within an organization. Moreover, IT techniques should be tailored to specific needs for effective utilization. Furthermore, the government should increase awareness regarding data provision by departments, organizations and other related personnel. Future research could use secondary data from various regions to expand the literature in this field.

This research uniquely combines three significant factors: CG, IT and forensic accounting in fraud detection and prevention. It contributes to the enhancement of literature about fraud and its preventive and detective measures. The results of this study set the seed for future research, government policymaking and enhanced organizational practices.

This paper aims to explore the challenges and opportunities for expediting critical reflection in management education and development to highlight particularly how critical reflection has been facilitated within the context of a professionally focused doctoral programme.

The paper draws on empirical research conducted for a broader project, focusing here on two awaydays for DBA supervisors (n=25 in 2005 and n=16 in 2006) and a UFHRD workshop in 2007 (n=12) for members involved and/or interested in doctoral programmes in HRD, where the empirical research findings were presented and discussed. The paper presents selected findings from the perspective of staff through their own critical reflections, drawing on the data from the two awaydays and the UFHRD workshop. Detailed handwritten notes were taken and transcribed, in addition to flipchart material provided by the participants. These qualitative data are analysed using thematic analysis. The quotations presented are as accurate as possible (verbatim) and any ambiguous notes have been deliberately excluded.

Emerging findings include the need to clarify the concept for both staff and students, and embed critical reflection from the beginning of the programme and throughout written assignments. Insights into how staff perceive critical reflection within a DBA programme are offered, including how staff might assume (incorrectly) that advanced practitioners arrive with a high level of maturity to engage in critical reflection, and yet advanced practitioners “worry” about critique and perceive it as negative and/or failure.

It is acknowledged that the subjective experience of student participants is not central to this discussion, and, whilst a limitation of this paper, this presents an avenue for further research.

The paper presents a critical and reflexive account from a facilitator's perspective and offers practical suggestions for incorporating critical reflection within a DBA programme.

Given the dearth of literature of facilitating critical reflection in the context of professionally focused doctoral programmes, this paper makes a small and initial contribution to this field.