ISSN 2394-5125
 

Review Article 


Financial Pressure and Employee Fraud Dispositions: Analysis of Public Service Productivity

Alphonsus K. Kankpang, Uket E. Ewa, Peter A. Oti, William S. Inyang, Emmanuel E. Okon.

Abstract
The study explores the relationship between fraud incentive, financial pressure on employees, and
rationalization / verbalization (behavior) of employees at the level of public service fraud and productivity. Data
for the study was collected from 200 randomly identified public servants in the Nigerian public service from the
36 Ministries, Departments and Agencies (MDAs). In measuring the degree of relationship between the rate of
employee fraud / productivity and the variables of fraud, the standard least (OLS) regression approach was used.
It was found that opportunities for fraud, financial pressure on employees and rationalization of employees have
a significant impact on the level of employee fraud and productivity of public service. Such variables of fraud
were seen as effective statistical methods for the performance of public service and the attitude of workers to
fraudulent practices. This result supported the findings from previous studies and also showed that the variables
of fraud are powerful drivers of fraudulent activity among employees in the economy's public sector. It is
recommended that government and their ministries, departments and agencies should design and implement
strong internal and management controls to reduce opportunities for fraud. It is recommended that public
servants be properly rewarded and paid for services rendered by them in order to effectively handle financial
pressures, whereas leadership by example is recommended as a method for handling employee fraud-related
actions (rationalization / verbalization).

Key words: Audit Quality, Employee Fraud Level Financial Pressure, Fraud Opportunity, Rationalization


 
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How to Cite this Article
Pubmed Style

Alphonsus K. Kankpang, Uket E. Ewa, Peter A. Oti, William S. Inyang, Emmanuel E. Okon. Financial Pressure and Employee Fraud Dispositions: Analysis of Public Service Productivity . JCR. 2020; 7(17): 761-769. doi:10.31838/jcr.07.17.100


Web Style

Alphonsus K. Kankpang, Uket E. Ewa, Peter A. Oti, William S. Inyang, Emmanuel E. Okon. Financial Pressure and Employee Fraud Dispositions: Analysis of Public Service Productivity . http://www.jcreview.com/?mno=20618 [Access: August 16, 2021]. doi:10.31838/jcr.07.17.100


AMA (American Medical Association) Style

Alphonsus K. Kankpang, Uket E. Ewa, Peter A. Oti, William S. Inyang, Emmanuel E. Okon. Financial Pressure and Employee Fraud Dispositions: Analysis of Public Service Productivity . JCR. 2020; 7(17): 761-769. doi:10.31838/jcr.07.17.100



Vancouver/ICMJE Style

Alphonsus K. Kankpang, Uket E. Ewa, Peter A. Oti, William S. Inyang, Emmanuel E. Okon. Financial Pressure and Employee Fraud Dispositions: Analysis of Public Service Productivity . JCR. (2020), [cited August 16, 2021]; 7(17): 761-769. doi:10.31838/jcr.07.17.100



Harvard Style

Alphonsus K. Kankpang, Uket E. Ewa, Peter A. Oti, William S. Inyang, Emmanuel E. Okon (2020) Financial Pressure and Employee Fraud Dispositions: Analysis of Public Service Productivity . JCR, 7 (17), 761-769. doi:10.31838/jcr.07.17.100



Turabian Style

Alphonsus K. Kankpang, Uket E. Ewa, Peter A. Oti, William S. Inyang, Emmanuel E. Okon. 2020. Financial Pressure and Employee Fraud Dispositions: Analysis of Public Service Productivity . Journal of Critical Reviews, 7 (17), 761-769. doi:10.31838/jcr.07.17.100



Chicago Style

Alphonsus K. Kankpang, Uket E. Ewa, Peter A. Oti, William S. Inyang, Emmanuel E. Okon. "Financial Pressure and Employee Fraud Dispositions: Analysis of Public Service Productivity ." Journal of Critical Reviews 7 (2020), 761-769. doi:10.31838/jcr.07.17.100



MLA (The Modern Language Association) Style

Alphonsus K. Kankpang, Uket E. Ewa, Peter A. Oti, William S. Inyang, Emmanuel E. Okon. "Financial Pressure and Employee Fraud Dispositions: Analysis of Public Service Productivity ." Journal of Critical Reviews 7.17 (2020), 761-769. Print. doi:10.31838/jcr.07.17.100



APA (American Psychological Association) Style

Alphonsus K. Kankpang, Uket E. Ewa, Peter A. Oti, William S. Inyang, Emmanuel E. Okon (2020) Financial Pressure and Employee Fraud Dispositions: Analysis of Public Service Productivity . Journal of Critical Reviews, 7 (17), 761-769. doi:10.31838/jcr.07.17.100