Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Fraud, corruption and the paradox of control
Luleå University of Technology, Department of Business Administration, Technology and Social Sciences, Business Administration and Industrial Engineering.ORCID iD: 0000-0001-9748-1127
2008 (English)In: The Southern Business & Economic Journal, ISSN 0743-779X, Vol. 31, no 3/4, p. 49-71Article in journal (Refereed) Published
Abstract [en]

This paper utilizes a distinction between vertical and horizontal control to challenge the idea that a tight control system improves an organization's ability to counteract fraud and corruption. We draw on the management control, accounting and accountability literatures to characterize key dimensions of vertical control, with a vertical information flow in a formal organization structure, and horizontal control, based on lateral information exchange and empowerment. Using a case study of a U.S. high school undergoing change, we show how strong vertical control fosters fraud and corruption, rather than preventing and revealing such tendencies. We conclude with propositions concerning key mechanisms involved.

Place, publisher, year, edition, pages
2008. Vol. 31, no 3/4, p. 49-71
Keywords [en]
Business / Economics - Business studies
Keywords [sv]
Ekonomi - Företagsekonomi
National Category
Business Administration
Research subject
Accounting and Control
Identifiers
URN: urn:nbn:se:ltu:diva-3398Local ID: 138785c0-9612-11de-8da0-000ea68e967bOAI: oai:DiVA.org:ltu-3398DiVA, id: diva2:976256
Note
Godkänd; 2008; 20090831 (anders_n)Available from: 2016-09-29 Created: 2016-09-29 Last updated: 2017-11-24Bibliographically approved

Open Access in DiVA

fulltext(1607 kB)76 downloads
File information
File name FULLTEXT01.pdfFile size 1607 kBChecksum SHA-512
1f03a67fb78f6e0926dc16180b5fe4669c1130185286a9437da6d3ba3f9be94d963bdf6efc227665546453a20f94d72939c8fc0daefb26f361598156dd38221c
Type fulltextMimetype application/pdf

Other links

http://www.aum.edu/indexm_ektid8960.aspx

Search in DiVA

By author/editor
Häckner, EinarNilsson, Anders
By organisation
Business Administration and Industrial Engineering
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 76 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 301 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf