Matching Items (3)
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- All Subjects: Occupational Fraud
- All Subjects: Small Business
- Creators: Andereck, Kathleen
- Creators: Casas Arce, Pablo
- Member of: Theses and Dissertations
Description
The main goal of this study was to understand the awareness of small business owners regarding occupational fraud, meaning fraud committed from within an organization. A survey/questionnaire was used to gather insight into the knowledge and perceptions of small business owners, while also obtaining information about the history of fraud and the internal controls within their business. Twenty-four owners of businesses with less than 100 employees participated in the study. The results suggest that small business owners overestimate their knowledge regarding internal controls and occupational fraud, while also underestimating the risk of fraud within their own business. In fact, 92% of participants were not at all familiar with the popular Internal Control \u2014 Integrated Framework published by the Committee of Sponsoring Organizations of the Treadway Commission. The results also show that small business owners tend to overestimate the protection provided by their currently implemented controls in regard to their risk of fraud. Overall, through continued knowledge of internal controls and occupational fraud, business owners can better protect their businesses from the risk of occupational fraud by increasing their awareness of fraud.
ContributorsDennis, Lauren Nicole (Author) / Orpurt, Steven (Thesis director) / Munshi, Perseus (Committee member) / Barrett, The Honors College (Contributor) / Department of Information Systems (Contributor) / School of Accountancy (Contributor)
Created2014-05
Description
Within this paper I summarize the key features, and results, of research conducted to support the development, design, and implementation of an internal control system at a startup small business. These efforts were conducted for an Honors Thesis/Creative Project for Barrett, the Honors College at Arizona State University. The research revolved around deciding which financial policies, procedures, and safeguards could be useful in creating an internal control system for small businesses. In addition to academic research, I developed an “Internal Control Questionnaire” for use as a ‘jumping off point’ in conversations about a business’ existing accounting system. This questionnaire is applicable across many industries, covering the major topics which every small business/startup should consider.
The questionnaire was then used in conjunction with two interviews of small business owners. The interviews covered both the overall financial status of their business and their business’ pre-existing accounting system. The feedback received during these interviews was subsequently used to provide the business owners with eleven recommendations ranging from the implementation of new policies to verification of existing internal controls.
Finally, I summarize my findings, both academic and real-world, conveying that many small business owners do not implement formal internal control systems. I also discuss why the business owners, in this specific circumstance, did not yet implement the aforementioned eleven suggestions.
The questionnaire was then used in conjunction with two interviews of small business owners. The interviews covered both the overall financial status of their business and their business’ pre-existing accounting system. The feedback received during these interviews was subsequently used to provide the business owners with eleven recommendations ranging from the implementation of new policies to verification of existing internal controls.
Finally, I summarize my findings, both academic and real-world, conveying that many small business owners do not implement formal internal control systems. I also discuss why the business owners, in this specific circumstance, did not yet implement the aforementioned eleven suggestions.
ContributorsDuncan, Spencer James (Author) / Garverick, Michael (Thesis director) / Casas Arce, Pablo (Committee member) / School of Accountancy (Contributor) / School of International Letters and Cultures (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05
Description
As the number of travelers around the world grows, the importance of managing tourism destinations in a sustainable manner becomes increasingly important. Sustainable tourism has long been discussed as necessary for managing tourism responsibly, yet adoption of sustainable strategies and operationalization has been slow. Initiatives and programs often focus on environmental components of sustainability and the role of large companies. Certification programs are one way in which destinations are operationalizing community-wide sustainable tourism and small businesses are engaging in sustainability initiatives and recognition.
Using social cognitive theory as the research framework, this study examined internal and external motives and their influence on small business participation in sustainable tourism certification and sustainability practices. Incentives for behavior, modeling of other businesses, company values, and self-efficacy were examined as motives and barriers. Regression analysis and independent samples t-tests were used to examine statistical relationships.
This study partnered with the Alaska Travel Industry Association (ATIA) to study businesses that hold Adventure Green Alaska sustainable tourism certification or are viewed as prospects for certification. From a list of 77, 44 Alaska tourism businesses responded to an online questionnaire to participate in this study. Businesses were categorized into those with certification (n = 31) and those without (n=13). Results indicated participation in sustainability practices to be higher among certified businesses than non-certified. Internal motives indicated to be more significant than external motives for participation in sustainable practices and certification. Company values were of high importance to both certified and non-certified businesses in implementing sustainable practices and certification. Consumer interest and marketing benefits were important incentives for participation in sustainability strategies. These findings have implications for tourism industry associations and organizations interested in the operationalization and development of sustainable tourism. This study is expected to aid in marketing and retention efforts for sustainable tourism certification programs, as well as future direction for development of sustainable tourism certification.
Using social cognitive theory as the research framework, this study examined internal and external motives and their influence on small business participation in sustainable tourism certification and sustainability practices. Incentives for behavior, modeling of other businesses, company values, and self-efficacy were examined as motives and barriers. Regression analysis and independent samples t-tests were used to examine statistical relationships.
This study partnered with the Alaska Travel Industry Association (ATIA) to study businesses that hold Adventure Green Alaska sustainable tourism certification or are viewed as prospects for certification. From a list of 77, 44 Alaska tourism businesses responded to an online questionnaire to participate in this study. Businesses were categorized into those with certification (n = 31) and those without (n=13). Results indicated participation in sustainability practices to be higher among certified businesses than non-certified. Internal motives indicated to be more significant than external motives for participation in sustainable practices and certification. Company values were of high importance to both certified and non-certified businesses in implementing sustainable practices and certification. Consumer interest and marketing benefits were important incentives for participation in sustainability strategies. These findings have implications for tourism industry associations and organizations interested in the operationalization and development of sustainable tourism. This study is expected to aid in marketing and retention efforts for sustainable tourism certification programs, as well as future direction for development of sustainable tourism certification.
ContributorsRoberg, Kari (Author) / Vogt, Christine (Thesis advisor) / Andereck, Kathleen (Committee member) / Darnall, Nicole (Committee member) / Arizona State University (Publisher)
Created2017