Matching Items (6)
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- All Subjects: Fraud
- Creators: WPC Graduate Programs
- Creators: Benesh, Jordan
Description
An ethical dilemma is not a matter of “right” versus “wrong,” but rather it is a situation of conflicting values. A common ethical dilemma is that of honesty versus loyalty—is it better to tell the truth, or remain loyal to the company? In the Japanese culture, truth is circumstantial and can vary with different situations. In a way, the Japanese idea of honesty reflects how highly they value loyalty. This overlap of values results in the lack of an ethical dilemma for the Japanese, which creates a new risk for fraud. Without this struggle, a Japanese employee does not have strong justification against committing fraud if it aligns with his values of honesty and loyalty.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.
This paper looks at the Japanese values relating to honesty and loyalty to show how much these ideas overlap. The lack of a conflict of values creates a risk for fraud, which will be shown through an analysis of the scandals of two Japanese companies, Toshiba and Olympus. These scandals shine light on the complexity of the ethical dilemma for the Japanese employees; since their sense of circumstantial honesty encourages them to lie if it maintains the harmony of the group, there is little stopping them from committing the fraud that their superiors asked them to commit.
In a global economy, understanding the ways that values impact business and decisions is important for both interacting with others and anticipating potential conflicts, including those that may result in or indicate potential red flags for fraud.
ContributorsTabar, Kelly Ann (Author) / Samuelson, Melissa (Thesis director) / Goldman, Alan (Committee member) / WPC Graduate Programs (Contributor) / W.P. Carey School of Business (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
Arizona Microcredit Initiative (AMI) is a student-run nonprofit organization that empowers passionate men and women to start their own companies. Through this project, AMI will continue to fulfill its mission by establishing organizational processes that staff members can reference while making strategic decisions in the future. This project provides detailed information regarding AMI's Founding and History, along with current operations. This information being available to AMI members will allow the team to continue to empower themselves, AMI clients, and the organization as a whole to grow and make a larger impact in the Greater Phoenix community.
ContributorsDodell, Daniel (Co-author) / Schnell, Jennifer (Co-author) / Benesh, Jordan (Co-author) / Levendowski, Glenda (Thesis director) / Geiger, Karen (Committee member) / Department of Supply Chain Management (Contributor) / Department of Finance (Contributor) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Hugh Downs School of Human Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2014-05
Description
This study examined if Hofstede's cultural dimensions are able to predict the scheme used to commit fraud and the frequency of the scheme. All six of Hofstede's cultural dimensions were applied to 9 different countries across the world. These countries were selected based on the number of fraud cases that were reported in the 2016 Report to the Nations published by the Association for Certified Fraud Examiners. The theory was that Hofstede's Cultural dimensions would be able to predict the scheme that would be used to commit fraud. The results however do not support this hypothesis. There were some significant relationships between some of the schemes and Hofstede's cultural dimensions. However there were some of the schemes that had no significant relationships which could be due to the limitations of this study.
ContributorsGutierrez, Diana (Author) / Dawson, Greg (Thesis director) / Samuelson, Melissa (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2016-12
Description
The purpose of this study is to examine how social connectivity in a collaborative business environment translates to online social communication, namely to social media. Not a lot of academic research focuses in-depth on how startups and entrepreneurs within the technology industry perceive social media, or how their work environment can influence the ways they see the role of these platforms. Gangplank was chosen as the subject of this case study based on the emphasis they as a coworking space put on connecting to others in order to accomplish mutual goals. Initial research showed that entrepreneurs using social media did so with a collaborative focus in mind. However, it was unclear if, by developing their businesses in a space devoted to fostering social relationships, entrepreneurs would be more likely to engage and interact with other users on social media platforms. Furthermore, it was unclear if their attitudes toward online and offline communication would be affected by spending time in a dedicated social workspace. In order to find how some entrepreneurs that started or worked closely in the beginning stages of a collaborative, connection-driven workspace used social media and see whether or not they used the platform to establish and build relationships and connect with others, three entrepreneurs from such a workspace were personally interviewed. In these interviews, each entrepreneur gave their personal feelings and opinions on the space itself, their view on the role of social media, and whether or not they connected their space to their social media use. The study also examined each entrepreneur's social media profile on one prominent social network to see how each was practically using the platform, and to analyze how each entrepreneur's use of the platform compared to his perceptions of social media as a whole. The study found that entrepreneurs who became established in a collaboration-oriented space definitely interacted frequently on social media. Each entrepreneur interviewed expressed the importance of working closely with others and forming valuable connections through both online and offline means. These entrepreneurs were established to have followed all the best practices of social media use outlined through research, and to have had a large number of personally engaging interactions and conversations on observed social media platforms.
ContributorsThompson, Lauren Elizabeth (Author) / Wu, Xu (Thesis director) / Dodge, Nancie (Committee member) / Walter Cronkite School of Journalism and Mass Communication (Contributor) / Barrett, The Honors College (Contributor)
Created2015-12
Description
The competitive nature of business requires managers to consistently work towards eliminating unnecessary costs and improving financial management. Worldwide, fraud remains a pervasive and expensive problem for businesses. Fraud involving misappropriation of assets (commonly referred to as embezzlement) and fraudulent financial reporting cost organizations trillions of dollars worldwide. To better understand the most effective ways of combating misappropriation and to a lesser extent, fraudulent financial reporting, this paper evaluates research and reports the results of expert interviews with accountants, forensic experts, and security specialists.
ContributorsMurnane, George (Author) / Munshi, Perseus (Thesis director) / Pany, Kurt (Committee member) / School of Accountancy (Contributor) / WPC Graduate Programs (Contributor) / Department of Finance (Contributor) / Barrett, The Honors College (Contributor)
Created2016-05
Description
Age plays a major role in human behavior, yet little research examines how age shapes ethical behavior. We examine the effects of age on ethical behavior when people face three different ethical pressures: time pressure, financial pressure, and social pressure. We predict that younger people are more likely than older people to engage in unethical behavior. We also predict that younger people are more influenced by ethical pressures than older people. Results from an experiment provide evidence that younger people are more likely than older people to engage in unethical behavior. In addition, both older and younger people are influenced by the ethical pressures we examine in this study. However, the results do not provide evidence that younger people are more influenced by those ethical pressures than older people. Our study contributes to research examining ethical behavior and age differences in the workplace while providing managers and auditors with a larger perception of unethical drivers.
ContributorsGibly, Eliyahu (Co-author) / Galili, Neta (Co-author) / Call, Andrew (Thesis director) / Emett, Scott (Committee member) / WPC Graduate Programs (Contributor) / School of Accountancy (Contributor) / Barrett, The Honors College (Contributor)
Created2019-05