Factors influencing procurement fraud among public officials in Kelantan / Mohd Shaharil Mohd Hassan

The purpose of this study is to examine the factors influencing procurement fraud among public officials in Kelantan. This study aims to investigate the relationships between each of the elements in the fraud triangle which are pressure, rationalisation and opportunity with procurement fraud. A set...

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Main Author:	Mohd Hassan, Mohd Shaharil
Format:	Thesis
Language:	English
Published:	2021
Subjects:	Malaysia
Online Access:	https://ir.uitm.edu.my/id/eprint/62934/2/62934.pdf
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id	my-uitm-ir.62934
record_format	uketd_dc
spelling	my-uitm-ir.629342022-10-25T02:34:08Z Factors influencing procurement fraud among public officials in Kelantan / Mohd Shaharil Mohd Hassan 2021 Mohd Hassan, Mohd Shaharil Malaysia Malaysia The purpose of this study is to examine the factors influencing procurement fraud among public officials in Kelantan. This study aims to investigate the relationships between each of the elements in the fraud triangle which are pressure, rationalisation and opportunity with procurement fraud. A set of questionnaires were distributed to public officials who were involved in procurement processes at the Pejabat Setiausaha Kerajaan Negeri Kelantan (SUK office), Universiti Malaysia Kelantan (UMK) and Universiti Teknologi MARA Cawangan Kelantan (UiTMCK). Based on 119 questionnaires received from the respondents, findings from the study revealed that elements in the fraud triangle theory – pressure, opportunity and rationalization – were positively related to procurement fraud. In particular, financial and work pressures, and higher opportunity and justifications in committing fraud promote procurement fraud. Hence, this study contributes to literature on fraud especially procurement fraud which is not widely available especially in Malaysia. 2021 Thesis https://ir.uitm.edu.my/id/eprint/62934/ https://ir.uitm.edu.my/id/eprint/62934/2/62934.pdf text en public masters Universiti Teknologi MARA, Kelantan Faculty of Accountancy Abdullah, Marini
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Abdullah, Marini
topic	Malaysia Malaysia
spellingShingle	Malaysia Malaysia Mohd Hassan, Mohd Shaharil Factors influencing procurement fraud among public officials in Kelantan / Mohd Shaharil Mohd Hassan
description	The purpose of this study is to examine the factors influencing procurement fraud among public officials in Kelantan. This study aims to investigate the relationships between each of the elements in the fraud triangle which are pressure, rationalisation and opportunity with procurement fraud. A set of questionnaires were distributed to public officials who were involved in procurement processes at the Pejabat Setiausaha Kerajaan Negeri Kelantan (SUK office), Universiti Malaysia Kelantan (UMK) and Universiti Teknologi MARA Cawangan Kelantan (UiTMCK). Based on 119 questionnaires received from the respondents, findings from the study revealed that elements in the fraud triangle theory – pressure, opportunity and rationalization – were positively related to procurement fraud. In particular, financial and work pressures, and higher opportunity and justifications in committing fraud promote procurement fraud. Hence, this study contributes to literature on fraud especially procurement fraud which is not widely available especially in Malaysia.
format	Thesis
qualification_level	Master's degree
author	Mohd Hassan, Mohd Shaharil
author_facet	Mohd Hassan, Mohd Shaharil
author_sort	Mohd Hassan, Mohd Shaharil
title	Factors influencing procurement fraud among public officials in Kelantan / Mohd Shaharil Mohd Hassan
title_short	Factors influencing procurement fraud among public officials in Kelantan / Mohd Shaharil Mohd Hassan
title_full	Factors influencing procurement fraud among public officials in Kelantan / Mohd Shaharil Mohd Hassan
title_fullStr	Factors influencing procurement fraud among public officials in Kelantan / Mohd Shaharil Mohd Hassan
title_full_unstemmed	Factors influencing procurement fraud among public officials in Kelantan / Mohd Shaharil Mohd Hassan
title_sort	factors influencing procurement fraud among public officials in kelantan / mohd shaharil mohd hassan
granting_institution	Universiti Teknologi MARA, Kelantan
granting_department	Faculty of Accountancy
publishDate	2021
url	https://ir.uitm.edu.my/id/eprint/62934/2/62934.pdf
_version_	1783735277946142720

Factors influencing procurement fraud among public officials in Kelantan / Mohd Shaharil Mohd Hassan

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