Corruptive hypocrisy: the evolution of thought

Titolo Rivista SOCIOLOGIA E RICERCA SOCIALE
Autori/Curatori Diaz Priantara, Dodi Wirawan Irawanto, Noermijati Noermijati, Ananda Sabil Hussein
Anno di pubblicazione 2024 Fascicolo 2023/132
Lingua Inglese Numero pagine 21 P. 148-168 Dimensione file 208 KB
DOI 10.3280/SR2023-132007
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

Fraud has become a global problem. Fraud risk is permanently attached to every economic activity. Classical studies on fraud discuss why someone commits fraud such as the fraud triangle theory or the fraud diamond, but they still give little attention to the behaviour of groups or organizations, especially those concerning hypocrisy. This study reviewed extant literature on hypocrisy or other terms like decoupling, functional deviance, or not walking the talk. This study found the existing hypocrite has not much touched the fraud behavior and is a justification for fraud. The study of the hypocrite still discusses the interaction of work relations between employees and superiors or companies. This research provides that hypocrisy is needed by companies to maintain legitimacy and assets even though hypocrisy can be a stimulus and justification for fraud, hypocrisy is not an absolute condition but a continuous condition.

  1. W.S. Albrecht, C.O. Albrecht, C.C. Albrecht, M.F. Zimbelman (2008), Fraud Examination, South Western, Cengage Learning.
  2. C. Albrecht, C. Turnbull, Y. Zhang, C.J. Skousen (2010), «The relationship between South Korean chaebols and fraud», Management Research Review, 33, 3, pp. 257-68, DOI: 10.1108/01409171011030408
  3. M. Alicke, E. Gordon, D. Rose (2013), «Hypocrisy: What counts», Philosophical Psychology, 26, 5, pp. 673-701.
  4. D.L. Arjaliès (2013), «The organization of hypocrisy: talk, decisions and actions in organizations», Social and Environmental Accountability Journal, 33, 3, pp. 186-8, DOI: 10.1080/09515089.2012.677397
  5. Acfe (Association of Certified Fraud Examiners) (2016), Report to the nation on occupational fraud and abuse 2016 global fraud study, -- https://www.acfe.com/rttn2016/docs/2016-report-to-the-nations.pdf.
  6. Acfe (Association of Certified Fraud Examiners) (2017), The fraud examiners manual (International), -- https://www.acfe.com/uploadedFiles/Shared_Content/Products/Books_and_Manuals/2017%20International%20FEM%20Main%20TOC.pdf.
  7. A.Q. Barriga, J.C. Gibbs (1996), «Measuring cognitive distortion in antisocial youth: Development and preliminary validation of the “How I Think” questionnaire», Aggressive Behavior: Official Journal of the International Society for Research on Aggression, 22, 5, pp. 333-43.
  8. N. Brunsson (1989), The organization of hypocrisy: Talk, decisions, and actions in organizations, New York, Wiley.
  9. N. Brunsson, N. Adler (1989), The organization of hypocrisy: talk, decisions, and actions in organizations, New York, Wiley.
  10. R. Charette (2006), «Organizational hypocrisy», Government Executive, 38, 7, pp. 68-70.
  11. J. Cohen, Y. Ding, C. Lesage, H. Stolowy (2010), «Corporate fraud and managers behavior: evidence from the press», Journal of Business Ethics, 95, pp. 271-315,
  12. D.R. Cressey (1953), Other people’s money: the social psychology of embezzlement, Michigan, The Free Press.
  13. J.A. Dorminey, S. Fleming, M.J. Kranacher Jr, R.A. Riley (2012), «The evolution of fraud theory», Issues in Accounting Education, 27, 2, pp. 555-79,
  14. D.P. Economakis (2012), «Credibility: how leaders gain and lose it, why people demand it», Journal of Applied Christian Leadership, 6, 1, pp. 94-6.
  15. R.K. Elliot, J.J. Willingham (1980), Management fraud: detection and deterrence, New York, Petrocelli Books, Inc.
  16. Y. Fassin, M. Buelens (2011), «The hypocrisy-sincerity continuum in corporate communication and decision making», Management Decision, 49, 4, pp. 586-600, DOI: 10.1108/00251741111126503
  17. A. Fitriana, Z. Baridwan (2012), «Perilaku kecurangan akademik mahasiswa akuntansi: dimensi fraud triangle [Academic cheating behavior of accounting students: dimensions of the fraud triangle]», Jurnal Akuntansi Multiparadigma, 3, 2, pp. 242-54,
  18. V. Fointiat, A. Somat, J.M. Grosbras (2011), «Saying, but not doing: induced hypocrisy, trivialization, and misattribution», Social Behavior and Personality an International Journal, 39, 4, pp. 465-76,
  19. C. Free (2015), «Looking through the fraud triangle: A review and call for new directions», Meditari Accuntancy Research, 23, 2, pp. 175-96, DOI: 10.1108/MEDAR-02-2015-0009
  20. G.C. Gentile, R. Wetzel, P. Wol (2015), «The non-sense of organizational morality», Journal of Global Responsibility, 6, 1, pp. 19-44, DOI: 10.1108/JGR-11-2014-0030
  21. P.K. Gupta, S. Gupta (2015), «Corporate frauds in India – perceptions and emerging issues», Journal of Financial Crime, 22, 1, pp. 79-103, DOI: 10.1108/JFC-07-2013-0045
  22. F. Osrecki (2015), «Fighting corruption with transparent organizations: Anti-corruption and functional deviance in organizational behavior», Ephemera, 15, 2, pp. 337-64.
  23. W.J. Hale, D.R. Pillow (2015), «Asymmetries in perceptions of self and others hypocrisy: Rethinking the meaning and perception of the construct», European Journal of Social Psychology, 45, 1, pp. 88-98,
  24. H. He, W. Zhu, X. Zheng (2014), «Procedural justice and employee engagement: roles of or-
  25. ganizational identification and moral identity centrality», Journal of Business Ethic, 122, 4, pp. 681-95,
  26. E. Jansen, M.A. Von Gilnow (1985), «Ethical ambivalence and organizational reward systems», Academy of Management Review, 10, 4, pp. 814-22,
  27. B. Jones, A. Jing (2011), «Prevention not cure in tackling health-care fraud», Bulletin of the World Health Organization, 89, 12, pp. 858-59, DOI: 10.2471/BLT.11.021211
  28. S.K. Johnson, C.L. Holladay, M.A. Quinones (2009), «Organizational citizenship behavior in performance evaluations: distributive justice or injustice?», Journal of Business and Psychology, 24, 4, pp. 409-418,
  29. J.J. Jordan, R. Sommers, P. Bloom, D. G. Rand (2017), «Why do we hate hypocrites? Evidence for a theory of false signalling», Psychological Science, 28, 3, pp. 356-68,
  30. Kpmg (2016), Fraud Barometer: A snapshot of fraud in Australia, https://assets.kpmg/content/ dam/kpmg/au/pdf/2017/fraud-barometer-april-september-2016-infographic.pdf.
  31. Kpmg (2017), Fraud Barometer: A Snapshot of Fraud in the UK, https://assets.kpmg/content/ dam/kpmg/uk/pdf/2017/01/fraud-barometer-january-2017-v2.pdf.
  32. K. Kumar, A. Bakhshi, E. Rani (2009), «Organizational justice perceptions as predictor of job satisfaction and organizational commitment», Iup – Journal of Management Research, 8, 10, pp. 24-37,
  33. O. Ledimo (2015), «An exploratory study of factors influencing organisational justice among government employees», Journal of Applied Business Research, 31, 4, pp. 1549-62,
  34. M. Lubis (2012), Manusia Indonesia [Human of Indonesian], Jakarta, Yayasan Pustaka Obor, 3rd ed.
  35. T. Maclean, B.E. Litzky, Jr., D.K. Holderness (2015), «When organizations don’t walk their talk: a cross-level examination of how decoupling formal ethics programs affects organizational members», Journal of Business Ethics, 128, 2, pp. 351-38,
  36. C. McKinnon (2005), «Hypocrisy, cheating, and character possession», Journal of Value Inquiry, 39, 3-4, pp. 399-414,
  37. S. McLeod (2020), «Vygotsky’s Sociocultural Theory of Cognitive Development», Simply Psychology, https://www.simplypsychology.org/vygotsky.html.
  38. D. Meyerson (1991), «Book review. The organization of hypocrisy: talk, decisions, and actions
  39. in organizations by Nils Brunsson», Administrative Science Quarterly, 36, 1, p. 156.
  40. G. Michelon, S. Pilonato, F. Ricceri, R.W. Roberts (2016), «Behind camouflaging: traditional and innovative theoretical perspectives in social and environmental accounting research», Sustainability Accounting. Management and Policy Journal, 7, 1, pp. 2-25, DOI: 10.1108/SAMPJ-12-2015-0121
  41. C.W. Mills (1940), «Situated actions and vocabularies of motive», American Sociological Review, 5, 6, pp. 904-13, DOI: 10.2307/2084524
  42. K. Mundy, F. Menashy (2014), «The world bank and private provision of schooling: a look through the lens of sociological theories of organizational hypocrisy», Comparative Education Review, 58, 3, pp. 401-27, DOI: 10.1086/676329
  43. R. Nursani, G. Irianto (2013), «Perilaku kecurangan akademik mahasiswa: dimensi fraud diamond [Student academic cheating behavior: dimensions of fraud diamond]», Jurnal Ilmiah Mahasiswa, Feb., 2, 2, pp. 1-21.
  44. K.L. Pelletier, M.C. Bligh (2008), «The aftermath of organizational corruption: employee attributions and emotional reactions», Journal of Business Ethics, 80, 4, pp. 823-844,
  45. T.W. Philippe, J.W. Koehler (2004), «The effects of perceived organizational hypocrisy on intention to leave and job satisfaction», Review of Business Research, 3, 1, pp. 14-21.
  46. T.W. Philippe, J.W. Koehler (2005), «A factor analytical study of perceived organizational hypocrisy», Sam – Advanced Management Journal, 70, 2, pp. 13-20.
  47. C.A.J. Powell, R.H. Smith (2012), «Schadenfreude caused by the exposure of hypocrisy in others», Journal Self and Identity, 12, 4, pp. 413-31.
  48. H.Y. Prabowo (2014), «To be corrupt or not to be corrupt», Journal of Money Laundering Control, 17, 3, pp. 306-26, DOI: 10.1108/JMLC-11-2013-0045
  49. D. Priantara (2013), Fraud Auditing & Investigation, Indonesia, Mitra Wacana Media.
  50. D. Purnamasari, G. Irianto (2013), «Analisis pengaruh dimensi fraud triangle terhadap perilaku kecurangan akademik mahasiswa pada saat ujian dan metode pencegahannya [Analysis of the effect of the fraud triangle dimension on student academic fraud behavior during exams and methods of prevention]», Jurnal Ilmiah Mahasiswa, Feb., 2, pp. 2.
  51. S. Ramamoorti (2008), «The psychology and sociology of fraud: integrating the behavioral sciences component into fraud and forensic accounting curricula», Issues in Accounting Education, 23, 4, pp. 521-33,
  52. H. Rangriz (2012), «Relationship between organizational justice and organizational citizenship behavior in Iran», International Journal of Asian Social Science, Asian Economic and Social Society, 2, 5, pp. 666-73.
  53. A. Razak, U. Ludigdo, E.G. Sukoharsono, A. Thoyib (2012), «Perilaku kuasa eksekutif dan legislatif dalam proses penyusunan anggaran pemerintahan daerah: Perspektif interaksionisme simbolik [The behavior of the executive and legislative powers in the regional government budget formulation process: Symbolic interactionism perspective]», Jurnal Akuntansi Multiparadigma, 2, 3, pp. 492-509,
  54. A. Reinstein, E.Z. Taylor (2017), «Fences as controls to reduce accountants’ rationalization», Journal of Business Ethics, 141, 3, pp. 477-88,
  55. S.P. Robbins, T.A. Judge (2012), Organizational behavior, New York, Pearson Education.
  56. M.H. Santoso, H. Adam (2013), «Analisis perilaku kecurangan akademik pada mahasiswa akuntansi dengan menggunakan konsep fraud triangle (studi pada mahasiswa S1 akuntansi kota Malang) [Analysis of academic fraud behavior in accounting students using the fraud triangle concept (study on accounting students of Malang city)]», Jurnal Ilmiah Mahasiswa, Feb., 2, 2, pp. 1-23.
  57. A.R. Setiawan, G. Irianto, M. Achsin (2013), «System-driven (Un) fraud: tafsir aparatur terhadap sisi gelap pengelolaan keuangan daerah [System-driven (Un) fraud: apparatus interpretation of the dark side of regional financial management]», Jurnal Akuntansi Multiparadigma, 4, 1, pp. 85-100,
  58. M. Schminke, A. Arnaud, R. Taylor (2015), «Ethics, values, and organizational justice: individuals, organizations, and beyond», Journal of Business Ethics, 130, 3, pp. 727-36.
  59. A. Schuchter, M. Levi (2016), «The fraud triangle revisited», Security Journal, 29, 2, pp. 10721,
  60. K.M. Sheldon, L.S. Krieger (2014), «Walking the talk: Value importance, value enactment, and well-being», Motivation and Emotion, 38, 5, pp. 609-19,
  61. K. Shim (2013), The Role of Ethical Evaluation of Corporate Social Responsibility in The Perception of Corporate Hypocrisy, The Intention of Opinioned Communication and Behavior Toward a Firm, Unpublished dissertation, New York, Syracuse University.
  62. M.R. Silva, A. Caetano (2014), «Organizational justice: what changes, what remains the same?», Journal of Organizational Change Management, 27, 1, pp. 23-40, DOI: 10.1108/JOCM-06-2013-0092
  63. B. Soltani (2014), «The anatomy of corporate fraud: a comparative analysis of high profile American and European corporate scandals», Journal of Business Ethics, 120, 2, pp. 25174,
  64. E.H. Sutherland, D.R. Cressey (1978), The Theory of Differential Association, in S.H. Traub,
  65. C.B. Little (eds.), The Current State of Differential Association Theory, New York, Peacock Publishers Inc., 4th ed.
  66. G.M. Sykes, D. Matza (1957), «Techniques of neutralization: a theory of delinquency», American Sociological Review, 22, 6, pp. 664-70, DOI: 10.2307/2089195
  67. M. Tunley (2011), «Need, greed or opportunity? An examination of who commits benefit fraud
  68. and why they do it», Security Journal, 24, 4, pp. 302-19.
  69. S.C. Zyglidopoulos, P.J. Fleming, S. Rothenberg (2009), «Rationalization, overcompensation and the escalation of corruption in organizations», Journal of Business Ethics, 84, 1, pp. 65-73,

Diaz Priantara, Dodi Wirawan Irawanto, Noermijati Noermijati, Ananda Sabil Hussein, Corruptive hypocrisy: the evolution of thought in "SOCIOLOGIA E RICERCA SOCIALE " 132/2023, pp 148-168, DOI: 10.3280/SR2023-132007