The corruption and transparency collection aims at providing documentation and basic thematic articulations around the term "corruption". Corruption denotes "dishonest or fraudulent conduct by those in power, typically involving bribery" (Oxford Dict.), but avoiding untransparent conditions is complex because at all level there might be a dominating group or a dominated one, and because everyone should be concerned by corruption, without excessive moralisation of others. The collection presents first the philosophical, socio-economic and political background to the subject. Second it gathers institutional documents and shows transparency in the global context and related to sustainable development. In a third set of perspectives are shown educational means to prevent corruption and promote transparency (as curricula or education in management and public administration). Other dimensions pertain to political means to prevent corruption, where transparency is considered as part of the democratic process, leadership and management related means to promote transparency and prevent corruption, and finally administrative and criminal law, retributive and preventive means.

Recent Submissions

  • Halliburton Whistleblower Tony Menendez - An Accountant with Moral Courage

    Christensen, David S; Calvasina, Gerald (OpenSPACES@UNK: Scholarship, Preservation, and Creative Endeavors, 2020-06-25)
    This case describes the experience of accounting whistleblower Tony Menendez. It is both inspiring and cautionary. This case is most appropriate for use in graduate and undergraduate courses in ethics and management accounting. Students apply the IMA Statement of Ethical Professional Practice (SEPP) and advice from ethics gurus Gentile and Badaracco to analyze Tony’s experience to learn how to blow the whistle. They also identify character traits that helped Tony report the suspected fraud and fight retaliation from Halliburton. This case empowers students with a roadmap that illustrates how to blow the whistle and identifies potential roadblocks. Teaching notes are the end of the case.
  • Whistleblowing intentions among public accountants in Indonesia: testing for the moderation effects

    Diponegoro University; Hamburg University of Technology; Economics; 0000-0002-6143-4924; Latan, Hengky; Ringle, Christian; Jabbour, Charbel Jose Chiappetta (Springer, 2016-12-25)
    Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support (POS), team norms (TNs) and perceived moral intensity (PMI). In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents (attitudes toward whistleblowing [ATW], perceived behavioral control [PBC], independence commitment [IC], personal responsibility for reporting [PRR] and personal cost of reporting [PCR]) and is moderated by POS, TNs and PMI. The findings confirm our predictions. Data was collected using an online survey on 256 Indonesian public accountants who worked in the audit firm affiliated with the Big 4 and non-Big 4. The results support the argument that all the antecedents of individual levels can improve the auditors’ intention to blow the whistle (internally and externally). The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. We find that POS, TNs and PMI can partially improve the relationship between the individual-level antecedents and whistleblowing intentions. These findings indicate that the POS, TNs and PMI are a mechanism or that attribute is important in controlling behavior.
  • Enterprise Risk Management in Government-Affiliated Organizations

    Staso, Beau (ScholarlyCommons, 2020-01-01)
    The development of enterprise risk management (ERM) has led organizations to adopt an integrated approach to risk management that aims to recognize risks as both opportunities and threats and focus on optimizing their risk. This paper compares ERM implementation in firms that are government-affiliated and those that are not, finding that publicly affiliated organizations on average are less prepared to appropriately manage risk and seize opportunities related to their objectives. This study also finds that there are significant differences in ERM implementation between industries, firms that face competition are associated with higher risk maturity whether government-affiliated or not, and government entities on average have lower risk maturity.
  • Grafting New Values into Public Institutions by Reforming the Accounting System: Lessons Learned from the Italian Higher Education System

    Modugno, Guido; Di CArlo, Ferdinando; Lucchese, Manuela; Agasiti, Tommaso (2020)
    The paper wants to highlight some accounting practices in the early stage of the adoption of accrual accounting in Higher Education Institutions. The accounting reform was one of the core aspects of a process of enforced hybridization of HE institutions. Exogenous and endogenous (organizational) issues emerge, that undermine transparency and comparability of accounting information. Based on structured interviews in 14 Italian universities, the paper provides evidences of the main aspects that hinder the transparency and the comparability of accounting information with the risk to deprive the new accounting rules of their potential for change. Resistance to change could be observed, resulting in a partial or distorted adoption of the new accounting rules: some practices, in particular, aimed at safeguarding the interests of a particular group. The paper propitiates further research based on case studies aiming at understanding how public organizations tend to design internal accounting procedures that preserve the prerogatives of particular groups within the organization. The research overturns the rhetoric of the adoption of managerial practices for the enhancement of efficiency, effectiveness and economy by showing how organizations shape these practices in order to keep the status quo unchanged.
  • Características determinantes da transparência pública dos municípios do Rio Grande do Sul

    Carlin, Diego de Oliveira; Silva Junior, Vagner Ribeiro da (2020-06-26)
    A correta compreensão sobre quais fatores são capazes de influenciar a transparência pública pode auxiliar os entes governamentais no processo de divulgação de informações à sociedade. Com isso, o objetivo desse estudo é identificar características encontradas nos municípios do RS segundo o índice de transparência elaborado pelo TCE RS. Trata-se de uma pesquisa descritiva, quantitativa e documental, na qual foram analisados os índices de transparência de 492 municípios, referente ao ano de 2015. Assim, eles foram divididos em 4 grupos conforme a média e o desvio padrão dos dados coletados. Em sequência, foram analisadas as correlações e médias entre os grupos elaborados segundo indicadores demográficos, financeiros e socioeconômicos, para definir se estes podem se classificar como características determinantes da transparência pública. O resultado obtido evidenciou baixa correlação entre as variáveis testadas e o índice de transparência municipal, com alta dispersão para todos os grupos e valores médios crescentes conforme aumenta o nível de transparência, possibilitando a conclusão de que a transparência pública pode estar ao alcance de todos os municípios.

    Khoirul Fuad (Universitas Mercu Buana, 2019-12-01)
    This research aims to examine whether tax compliance is affected by transparency, trust, and tax knowledge. This research used attribution theory from the theory of planned behavior to investigate the effect of behavior that limits taxpayers in carrying out tax avoidance on tax compliance. This object of this research is tax office (KPP) in Jepara and the data collection conducted in January 2019, then it was analyzed by using multiple regression tests. The research result showed that transparency dan tax knowledge has a positive significant effect while trust has no significant effect.
  • Timor-Leste Public Expenditure and Financial Accountability Assessment 2018 : Public Financial Management Performance Report

    World Bank (World Bank, Washington, DC, 2020-06-12)
    Timor-Leste is making good progress in nation-building and its emerging governance systems have progressively developed into a largely disciplined PFM system. The main objective of this PEFA assessment is to establish a new baseline for Public Financial
 Management (PFM) performance measurement based on the 2016 PEFA framework. The assessment covers the Central Government of Timor-Leste, including all budget units under the Consolidated Fund of Timor-Leste. The assessment was conducted between June 2018 and July 2019 and the period of analysis was 2015, 2016 and 2017.
  • Local wisdom values, ethical climate, and moral intensity in whistleblowing of village fund administration

    Utami, Intiyas; Utami, Katarina Dwi; Sulistya Hapsari, Aprina Nugrahesty (CICSH-AL. RELIGACIÓN. CENTRO DE INVESTIGACIONES EN CIENCIAS SOCIALES Y HUMANIDADES DESDE AMÉRICA LATINA, 2019-05-31)
    Allocating funds to villages with village officials who do not completely understand how to manage these funds accountably will only cause potential frauds. Whistleblowing mechanism facilitates disclosures on these potential frauds. This research aims to investigate the potentials of whistleblowing in village governments and one’s intention to commit whistleblowing. We conduct our research in Bringin Village, Bringin Sub district, Semarang Regency. Our qualitative method enables us to illustrate the object’s existing phenomenon and conditions. Our results show that village officials of Bringin village can apply whistleblowing mechanism. More specifically, Bringin Village applies internal whistleblowing because the village head chooses to settle the village fund fraud case internally (society). The whistleblowing intention is motivated by ethical climate, moral intensity, and local wisdom of village officials and culture built by the village head.
  • Надійність інтегрованої звітності

    Сокіл, Олег Григорійович; Сокол, Олег Григорьевич; Sokil, Oleh (2020-06-12)
    В даній статті представлені висновки з аналізу надійності інтегрованої звітності в світлі
 стратегічної та інформаційної парадигми бухгалтерського обліку. Дослідження демонструє надійність в
 світлі міжнародних стандартів, які стандартизують інтегровану звітність, відповідно до якої існує необхідність в підвищенні довіри. В якості ключової форми підвищення надійності інтегрованої звітності автор вказує на внутрішню і зовнішню перевірку фінансових даних і їх розкриття, які засновані на звіті про управління, пов'язаному з відповідальністю підприємства. Мета дослідження була досягнута шляхом використання відповідних методів дослідження, включаючи, зокрема, критичний аналіз наукової літератури і метод аналогій. Дослідження носить аксіоматичний характер і ґрунтується на припущеннях фундаментальної теорії інституту бухгалтерського обліку. This paper presents the conclusions from analyzing the reliability of integrated reporting in the light of the strategic and information-related paradigm of accounting. The study demonstrates the reliability in the light of international standards that standardize integrated reporting, according to which there is a need for the improvement of credibility. As a key form of improving the reliability of integrated reporting the author indicates an internal and external verification of financial data and non-financial disclosure, both based on accountability account related to a company’s responsibility. The purpose of the study was achieved by employing pertinent research methods, including in particular a critical analysis of scholarly literature and the method of analogy. The study is axiomatic in nature, based on fundamental accounting theory assumptions.
  • Integrated reporting as a tool of creating a company value

    Sokil, Oleh; Сокіл, Олег Григорійович; Сокол, Олег Григорьевич (National Aviation University, 2020-06-12)
    Integrated reporting is a conglomerate of accounting and management reports that reflect the ability of an enterprise to generate value, is provided to external users for decision-making. The influence of the company on its internal and external environment is understood through the value created for each stakeholder. This leads to several dimensions that need to be considered when publishing the results of annual reporting. Thus, value creation is associated with various types of productivity that target different categories of stakeholders. Non-financial reporting helps enterprises improve relationships with their stakeholders. Some of the reasons that encourage enterprises to report sustainability indicators in their reports are the need to comply with the law, to promote their achievements in this area to meet the expectations of stakeholders, and to avoid the risk of losing theirь reputation.
  • The Legacy of Geographical Morality and Colonialism: A Historical Assessment of the Current Crusade Against Corruption

    Ala'i, Padideh (Digital Commons @ American University Washington College of Law, 2000-01-01)
    This Article examines the legacy of the rule of geographical morality - that is the norm by which a citizen of the country in the North may engage in acts of corruption in any country in the South, including bribery and extortion, without the attachment of any moral condemnation to those acts. Part I of the Article begins by reviewing the impeachment trial of Warren Hastings, who served as Governor General of the Bengal from 1772-1785, on charges of bribery and corruption. It was during that impeachment proceeding when the words "principles of geographical morality" were used by, the prosectuor, Edmund Burke, to describe Hasting's defense. Part II of the Article examines the revisionist approach to corruption first set forth by social scientists in the 1960s. The revisionists embraced moral relativism and concentrated on external causes of corruption instead of moral shortcomings. This approach perpetuated the rule of geographical morality by allowing multinational corporations to hide behind "culture" as the reason for their participation in corrupt business transactions in Africa, Asia and Latin America. Part III evaluates the recent post-Cold War discourse on corruption and bribery, which rejects geographical morality by adhering to a universal standard of conduct. Finally, part IV discusses regional and global legal initiatives against corruption from the 1970s to the present. These initiatives seek to eliminate the rule of geographical morality by requiring uniform standards of conduct by private and public officials, irrespective of geography. However the article concludes that the legacy of geographical morality still informs the current anti-corruption movement.
  • Формування національної системи оцінки безпеки країни від корупції

    Машлякевич, Д. С.; Mashliakevych, D. S. (Європейські перспективи. – 2015. – № 4. – С. 82-88, 2020-06-03)
    Машлякевич, Д. С. Формування національної системи оцінки безпеки країни від корупції / Д. С. Машлякевич // Європейські перспективи. – 2015. – № 4. – С. 82-88.
  • Propuesta metodológica para la mitigación del fraude de soborno en el sector de la construcción en la ciudad de Guayaquil.

    Marín Delgado, Jimmy Manuel; Pérez Mendoza, Andrea Estefanía (Universidad Católica de Santiago de Guayaquil, 2020-06-25)
    En la actualidad el número de casos e investigaciones por soborno se encuentra en constante aumento, involucrando en su mayoría a empresas del sector de la construcción. De acuerdo con la investigación, el sector de la construcción es uno de los más proclives a cometer soborno debido al tamaño y singularidad de sus proyectos, ya que al no poseer una métrica de evaluación facilita el incrementar costos y ocultar sobornos. Con el fin de proponer una metodología que ayude a la mitigación de fraudes de soborno en el sector de la construcción, se utilizó como base la norma internacional ISO 37001: sistema de gestión antisoborno. Además, se aplicó un enfoque de investigación mixto, por lo que se realizaron entrevistas a expertos para conocer su punto de vista sobre la problemática e implementación de la ISO 37001. De la misma manera, se realizaron encuestas a compañías constructoras del sector privado de la ciudad de Guayaquil con la finalidad de obtener información sobre el conocimiento y nivel de aceptación de la norma. En consecuencia, se determinó que las personas consideran importante la aplicación de la ISO 37001 por los beneficios que genera pero que la falta de difusión y el desconocimiento de la norma limitan su implementación. Por lo cual, se procedió a la aplicación de una propuesta metodológica mediante la utilización del ciclo planificar, hacer, verificar y actuar (PHVA), clasificando los requerimientos que establece la ISO 37001 dentro de cada fase y adoptando criterios adicionales para su desarrollo.
  • Clausula anticorrupción en la contratación estatal y la teoría de la ineficacia del negocio jurídico en el Perú

    Montañez Avendaño, Wilfredo Camilo; Guerrero Espinoza, Raul Hector (Universidad Nacional Santiago Antúnez de Mayolo, 2018-11-23)
  • The conflicts between the Whistleblower Protection Directive and the GDPR – COVID-19, a legal basis to infringe on the rights of the data subject in order to secure the protection of whistleblowers?

    Espinasse, Amanda (Lunds universitet/Juridiska fakultetenLunds universitet/Juridiska institutionen, 2020)
    On the 7th of October 2019, the Council of Europe published a press release, “Better protection of whistle-blowers: new EU-wide rules to kick in in 2021”. In the press release, the Council of Europe stated that a new directive, the Whistleblower Protection Directive, would increase protection of whistle-blowers. At the same time, companies and authorities were still struggling with the complicated regulations of the General Data Protection Regulation (GDPR). The question that caught my attention to the subject was therefore, would it be possible to work in compliance with both the Whistleblower Protection Directive and the GDPR? My research questions are; 1. What are the conflicts between the Whistleblower Protection Directive regarding reporting channels and the GDPR? 2. What are the conflicts between the Whistleblower Protection Directive regarding investigations and the GDPR? 3. Is it possible for companies to work in compliance with both the Whistleblower Protection Directive and the GDPR? 3.(a) If the third question is answered in the affirmative, how shall they act? When investigating the conflicting articles, it is clear that they protect two different interests. On the one hand, the whistleblowers that otherwise may suffer from retaliation. On the other hand, the data subjects that otherwise may have their personal data unjustly collected and processed. Through the thesis I highlight five different conflicts. These are presented descriptively and analysed continuously together with literature, reports and articles. The majority of the conflicts are solved by prioritizing the protection of whistleblowers due to public interest. COVID-19 is one example that I use to show how crises like pandemics prove that anti-corruption is in the public interest.
  • La pericia contable en los delitos de peculados en la Unidad de Anticorrupción de la PNP en Ucayali, Pucallpa

    Lopez Navarro, Enoc; Llanto Ramirez, Italo Jaime (Universidad Peruana Unión, 2020-06-24)
    La investigación se funda en el problema ¿Cómo influye la pericia contable en los delitos de peculados en la Unidad de Anticorrupción de la PNP en Ucayali, Pucallpa? Y tiene como objetivo determinar la influencia de la pericia contable en los delitos de peculados en la Unidad de Anticorrupción de la PNP en Ucayali, Pucallpa. El diseño de la investigación fue no experimental de tipo transeccional descriptivo. La muestra lo conformo el 100 % de la población, es decir 60 efectivos policiales que laboran en las unidades de investigación conjuntamente con peritos a quienes se aplico la encuesta.El tratamiento de los datos se realizó en el paquete estadístico para las ciencias sociales - SPSS versión 25. Las hipótesis fueron contrastadas mediante la prueba Chi cuadrado a nivel de 0.05 de significancia, lo que indica que la pericia contable influye favorablemente desvirtuando la presunción de inocencia de los autores en los delitos de peculados en la Unidad de Anticorrupción de la PNP en Ucayali, Pucallpa.
  • The non- straightforward link between anti-corruption and CSR-reporting : A study assessing the quality of CSR disclosure regarding anti-corruption of four Swedish banks

    Blom, Elin; Larsson, Alexandra (Umeå universitet, FöretagsekonomiUmeå universitet, Företagsekonomi, 2020)
    In 2019, the two Swedish banks Swedbank and SEB was involved in what has been called one of the largest money laundry scandals. Money laundering is a critical sustainability issue for banks since their operations enable money from corrupt activities to be laundered into the financial system, hence diverts resources from education and health services. Corruption is a difficult topic to manage due to its invisible nature, making it hard to detect and measure compared to emissions or compliance with human rights. In the last decades, there has been an increasing demand for organizations to communicate their Corporate Social Responsibility (CSR) considerations. However, the flexibility allowed by standards and regulation in this area regarding what to disclose have been argued to undermine the reliability of CSR information. There have been discussions whether the banks had informed stakeholders about the anticorruption risks sufficiently, information that primarily should be communicated through sustainability and annual reports. Previous studies examining CSR reporting quality have found that companies present information in different ways, complicating a comparison of information. They have also found that such disclosure has been used as a strategy to highlight only the good work of a company and omit negative disclosures. This study examines the quality of CSR information that is communicated in annual and sustainability reports of the four largest banks operating in Sweden; Nordea, Handelsbanken, Swedbank, and SEB. Our focus is limited to disclosure about anti-corruption for which the Global reporting initiative (GRI) provides principles in terms of what they asses to be good content and quality. We will use these principles when structuring our categories in our qualitative content analysis with quantitative elements and when we analyse and make conclusions of our results regarding the quality. We use a content analysis model called the Consolidated Narrative Interrogation Model (CONI) which integrate both qualitative and quantitative measures of CSR reporting quality. Our result show that anti-corruption disclosure differs in terms of presentation structure, which requirements from GRI that are applied and how much information that is disclosed. The overall conclusion regarding its quality is that it does not meet the reporting quality principles stated in GRI 101: foundation. We find indications of strategic legitimacy in terms of how banks disclose anti-corruption activities which is critical for the overall reporting practise since its purpose it to constitute an accurate and reliable source of information to stakeholders.
  • Mandatory CSR expenditure and firm performance

    Bhattacharyya, Asit; Rahman, Md L (Elsevier, 2019)
    Bhattacharyya, A ORCiD: 0000-0002-0816-0063
  • Determinants of pro-environmental behaviours: A cross country study of would-be managers

    Bhattacharyya, Asit; Biswas, Kumar; Moyeen, Abdul (University of Wollongong, 2020)
    Bhattacharyya, A ORCiD: 0000-0002-0816-0063
  • Corporate Environmental Disclosure in Malaysia

    Saringat, Siti Masnah (2019)
    The objective of this thesis is to theoretically and empirically investigate how the changing political and economic institutional environment in Malaysia influences the quantity (CEDQty) and quality (CEDQ) of corporate environmental disclosure in both annual and sustainability reports (ARs and SRs) of Malaysian publicly-listed companies in environmentally-sensitive industries (ESI). It also examines how the explanatory variables modify the relationship between the institutional environment factors and reporting practices.
 This thesis developed a research instrument (i.e., Corporate Environmental Disclosure Index) based on the international and Malaysian guidelines to analyse the CEDQty and CEDQ of 411 reports by 135 companies in Malaysia for the reporting years of 2006, 2008 and 2014, an important period when substantial institutional changes occurred at both the international and the national levels. Based on institutional theory, and supported by Islamic accountability and resource-based theories, the theoretical framework developed in this thesis conceptually explained factors that drive companies’ responses to institutional pressures resulting from institutional changes, and how those institutional changes have influenced the CEDQty and CEDQ practices by Malaysian companies over time.
 The theoretical framework of this thesis was then empirically tested using a mixed qualitative and quantitative method. The empirical models applied the Generalised Estimating Equation (GEE) approach in recognition that panel data is used. Depending upon whether it was CEDQty or CEDQ and whether it was aggregated or individual reporting items analysed, a multivariate linear regression, binary or ordinal logistic regressions technique was used. The model developed incorporated multi-levels of institutional analysis comprising the international and Malaysian environment, along with company-specific characteristics of Islamic influence, corporate governance, financial performance and other control variables. The findings reveal that institutional changes, the non-government institutional ownership and women on boards are strong drivers for CEDQty, whereas institutional changes, female Chairperson, the non- government institutional ownership and women on boards are strong drivers for CEDQ in the Malaysian context.
 This thesis has multiple implications. Firstly, it offers insights into CEDQty and CEDQ practices over time in both ARs and SRs in a developing economy by focusing on Malaysia using panel data analysis. Secondly, it adds support to an application of institutional and resource-based theories, and limited support for Islamic accountability as a valid theoretical framework for the Malaysian context. Thirdly, this thesis introduces new variables of Islamic influence and corporate governance within the CED research. Finally, the findings of this thesis should be useful to the Malaysian ESI companies, regulators, accounting professions and other institutions in understanding current CEDQty and CEDQ practices so as to further increase these practices in the future.

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