Othman, Zaleha and Shafie, Rohami and Abdul Hamid, Fathilatul Zakimi (2014) Corruption – Why do they do it? In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

The Corruption Perception Index (CPI) for Malaysia shows undesirable results, indicating the issue of corruption should be taken seriously. To address the corruption issue social constructionist perspective is employed, specifically qualitative methodology is used to gain an insight of the phenomenon.This qualitative study investigates the factors contributing to the occurrence of corruption in the Malaysian context.A total of twelve interviews were conducted.The respondents in the study were practitioners, representatives from government agencies and senior public sector officials.Several themes emerged as to why people are corrupt, including: power, opportunity and moral impurity.This study suggests determinants of individual acts of corruption in the Malaysian context.The findings will be useful for practitioners and regulators as the findings can provide insightful information to support the proactive measure to fight corruption.

Item Type:	Conference or Workshop Item (Paper)
Additional Information:	Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666 Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Uncontrolled Keywords:	Corruption; qualitative approach; opportunity; moral value; power
Subjects:	H Social Sciences > HV Social pathology. Social and public welfare
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Dr. Zaleha Othman
Date Deposited:	09 Mar 2015 08:02
Last Modified:	18 Apr 2016 04:47
URI:	https://repo.uum.edu.my/id/eprint/13385

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