scholarly journals Deconstructing the origins of Cressey’s Fraud Triangle

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Tickner ◽  
Mark Button
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Motivational Factors ◽  
Fraud Triangle ◽  
Content Type ◽  
Occupational Fraud ◽  
Training Courses ◽  
The Creation ◽  
Practical Implications

Purpose Cressey’s Fraud Triangle has been referenced in 8,584 studies and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and fraud investigators. The Fraud Triangle has endured for three decades in the academic and practitioner worlds. This study aims to explore the origins of Cressey’s Fraud Triangle and challenge its practical value to a fraud investigator. Design/methodology/approach This study has developed from analysis of a targeted literature review carried out as part of a wider study into occupational fraud and corruption. Findings Cressey’s name is intrinsically linked to the Fraud Triangle, although he never used the expression during his lifetime. Two of the three motivational factors identified by Cressey (1953) were developed from the earlier work of Svend Riemer (1941), who it is suggested should have equal billing with Donald Cressey for the concepts that led to the creation of the Fraud Triangle. Practical implications The paper illustrates the limitations of Cressey’s Fraud Triangle for practitioners. Originality/value Many academics and researchers have either misunderstood Cressey’s role in the development of the Fraud Triangle or been unaware of its true origins. Although the pioneering work of Riemer is referenced in a 2014 study on the Fraud Triangle by Alexander Schuchter and Michael Levi, to the best of the authors’ knowledge, this paper is the first to identify the influence of Riemer on Cressey’s thinking and the development of the Fraud Triangle.

How to measure knowledge management: dimensions and model

VINE ◽  
2015 ◽  
Vol 45 (1) ◽  
pp. 107-125 ◽  
Author(s):  
Mariano García-Fernández
Keyword(s):  
Knowledge Management ◽  
Literature Review ◽  
Design Methodology ◽  
Present Model ◽  
Content Type ◽  
Proposed Model ◽  
The Creation ◽  
And Storage ◽  
Practical Implications

Purpose – The aims of this paper are: to identify the dimensions of knowledge management (KM), and to propose a model for KM that will be useful for future researchers in carrying out KM measurement. Design/methodology/approach – The paper is based on a literature review of theoretical and empirical contributions to KM. Findings – The results obtained show that the creation, transfer and storage, and implementation and use are dimensions of the concept of KM. On the basis of these dimensions, this study proposes a model integrating these dimensions and operationalizes it using selected items, so that future researchers may carry out measurements using the proposed model. Practical implications – The study implies that companies and researchers use a smaller time in theoretical checks and can devote to measurements which develop improvements. Originality/value – The present model differs from other, previous models in that it integrates various approaches to the study of KM.

Existentialism and organizational behaviour

2012 ◽  
Vol 25 (3) ◽  
pp. 405-421 ◽  
Author(s):  
Robert J. Blomme ◽  
Kirsten Bornebroek‐Te Lintelo
Keyword(s):  
Literature Review ◽  
Complexity Theory ◽  
Design Methodology ◽  
Sense Making ◽  
Content Type ◽  
Organizational Behaviour ◽  
Important Input ◽  
Emergent Change ◽  
Organisational Behaviour ◽  
Practical Implications

PurposeThis article aims to develop a conception consisting of insights from complexity theory and additional notions from Weick's sense‐making theory and existentialism for examining organization behaviour.Design/methodology/approachThis paper carries out a literature review of Karl Weick's theory of sense‐making and some notions from existentialism to discuss the possible contributions to complexity theory and with this a further comprehension of organizational behaviour.FindingsFour existential conditions, namely death, freedom, existentialism and meaninglessness, give a further comprehension of Weick's concept of equivocality. Equivocality is an important input for organizing processes. The complexity of organizing processes is an object for examining organizational behaviour from a complexity scientific standpoint. The authors argue that the concept of equivocality and with this the states of equilibrium in an organization can be approached with examining the states of the mentioned four existential conditions.Practical implicationsAn important point of application for change managers in an organization is equivocality. The increase of equivocality will lead to a shift in the state of equilibrium in which new themes will emerge and corresponding organisational behaviour. The level of equivocality is due to the presence of existential fears. Hence, change managers should focus on existential themes and anxieties in an organization to advance emergent change.Originality/valueNew in this paper is the usage of notions from existentialism to elaborate Weick's conception of sense‐making. Also this paper discusses the possible contribution of this elaboration to research of organisational behaviour from the perspective of complexity theory.

Halal tourism: conceptual and practical challenges

2019 ◽  
Vol 10 (1) ◽  
pp. 87-96 ◽  
Author(s):  
Erhan Boğan ◽  
Mehmet Sarıışık
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Primary Source ◽  
Tourism Industry ◽  
Critical Assessment ◽  
Primary Research ◽  
Content Type ◽  
Related Literature ◽  
Global Tourism ◽  
Practical Implications

PurposeMuslim tourists participating in halal tourism activities represent a valuable niche market for global tourism industry. The purpose of this study is to clarify the concepts of halal tourism and Islamic tourism and to draw attention to some conceptual and practical challenges in the halal tourism industry.Design/methodology/approachThe paper is based on a critical assessment of the literature in this field. To differentiate the concepts and to discuss practical and conceptual challenges, the authors found some references by reviewing the existing definitions in related literature and the primary source of the concepts which is Holy Book of Islam, Quran.FindingsThe terms “intention” and “Islamic motivation” can be used to differentiate Islamic tourism and halal tourism. The authors suggest calling hotels that provide good and services in halal tourism industry as “halal hotels” and tourists as “Muslim tourists”. One of the leading practical challenges in halal tourism is having lack of halal standards, especially for hotels. As the way Muslims understand and adapt their lives to Islam is quite different, which means this market is not homogenous, the authors suggest that halal hotels should be scaled through different qualifications in different countries.Research limitations/implicationsThis study is based on literature review, and it lacks primary research.Practical implicationsCurrent paper stresses the need for consistent use of Islamic-related tourism terms in industry. Hotel companies should have halal certifications that will provide assurance to customers. It is highly important for hotel companies to inform their target guests about the location of hotel before arriving at hotel. This is because halal hotels and other hotels are usually located in resort destination, especially in Turkey.Originality/valueThis paper is one of the leading papers that differentiates Islamic tourism and halal tourism concepts. It also provides several conceptual and practical issues in halal tourism industry.

Conceptualising innovative price models: the RITE framework

2019 ◽  
Vol 14 (4) ◽  
pp. 540-558 ◽  
Author(s):  
Mathias Cöster ◽  
Einar Iveroth ◽  
Nils-Göran Olve ◽  
Carl-Johan Petri ◽  
Alf Westelius
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Business Models ◽  
Final Outcome ◽  
Empirical Testing ◽  
Content Type ◽  
Meta Model ◽  
Practical Implications ◽  
A Current ◽  
Structured Literature Review

Purpose The purpose of this paper is to lay a current, research-based foundation for investigation of the concept of innovative price models and its connection to business models. Design/methodology/approach The design is composed of a structured literature review of articles on price models published in 22 journals during 42 years. This then serves as a base for a subsequent conceptual discussion about the foundation of innovative price models. Findings The literature review yields only very few results that are loosely scattered across various areas and mostly without any kind of deeper exploration of the concept of price models. The paper therefore goes on to conceptually explore some fundamental conditions that might influence or even determine price models. The final outcome of this exploration is the relation, intention, technology and environment (RITE) framework that is a meta-model for conceptualising innovative price models. Research limitations/implications The literature review could include additional journals and areas, and empirical testing of the RITE framework as yet has been limited. Practical implications The RITE framework can be used by practitioners as a tool for investigating the potential and usefulness of developing the capability to handle innovative price models. Originality/value The RITE framework provides fundamental conditions, which influence, or even determine, how innovative price models are developed and applied.

Two decades of business negotiation research: an overview and suggestions for future studies

2017 ◽  
Vol 32 (4) ◽  
pp. 487-504 ◽  
Author(s):  
Henrik Agndal ◽  
Lars-Johan Åge ◽  
Jens Eklinder-Frick
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Theoretical Models ◽  
Research Field ◽  
Statistical Testing ◽  
Content Type ◽  
Business Negotiation ◽  
Future Studies ◽  
Negotiation Research ◽  
Practical Implications

Purpose This paper aims to present a review of articles on business negotiation published between 1995 and 2015. Design/methodology/approach This literature review is based on 490 articles on business negotiation. Findings When analyzing the conceptual underpinnings of this field, two paradigms emerge as dominant. The most prominent paradigm is a cognitive, psychological approach, typically relying on experiments and statistical testing of findings. The second dominating paradigm is a behavioral one, largely concerned with mathematical modeling and game-theoretical models. Practical implications Besides offering a description of the characteristics adhered to the business negotiation field, this paper will also suggest recommendations for further research and specify areas in which the research field needs further conceptual and empirical development. Originality/value This literature review serves to be the first representation of the characteristics adhered to the budding research field of business negotiation.

Seven information practices for alleviating information vulnerability

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Devendra Dilip Potnis ◽  
Joseph Winberry
Keyword(s):  
Literature Review ◽  
Design Methodology ◽  
Information Science ◽  
Information Access ◽  
Three Dimensional ◽  
Content Type ◽  
Information Practices ◽  
Information Professionals ◽  
Practical Implications ◽  
Real World Problems

PurposeThis literature review aims to identify conscious, intentional, repetitive and transferrable information-related decisions and activities (i.e. information practices) for individuals to alleviate their information vulnerability. Information vulnerability refers to the lack of access to accurate, affordable, complete, relevant and timely information or the inability to use such information, which can place individuals, communities or society at disadvantage or hurt them.Design/methodology/approachConceptual literature review.FindingsThis review presents seven conscious, intentional, repetitive and transferrable information practices to alleviate information vulnerability.Practical implicationsDue to the transferability potential of the seven information practices, diverse populations in varied contexts could refer to, adapt and benefit from appropriate combinations of information practices and their manifestations. The framework can be used by individuals for alleviating information vulnerability. Thus, this paper responds to the call for conducting action-driven research in information science for addressing real-world problems. Information professionals can help individuals select and implement appropriate combinations of seven information practices for alleviating information vulnerability.Originality/valueWe propose (1) a parsimonious, episodic framework for alleviating information vulnerability, which depicts the inter-relationship among the seven information practices and (2) a three-dimensional plot with information access, use and value as three axes to map the manifestation and outcome of alleviating information vulnerability.

If we eat soy, do we keep the beneficial effects of the Mediterranean diet?

2020 ◽  
Vol 50 (6) ◽  
pp. 1099-1108
Author(s):  
Giovanni Aulisa ◽  
Claudio Binda ◽  
Elvira Padua ◽  
Antonio Pratesi ◽  
Alfonso Bellia ◽  
...  
Keyword(s):  
Literature Review ◽  
Mediterranean Diet ◽  
Design Methodology ◽  
Point Of View ◽  
Positive Health ◽  
Content Type ◽  
Beneficial Effects ◽  
Typical Food ◽  
The Mediterranean ◽  
Practical Implications

Purpose This study aims to evaluate if soya consumption can compromise or positively influence the effects of the Mediterranean diet (MD). Design/methodology/approach A full literature review has been conducted as part of a proposal of a new point of view on the consumption of soya and its derivatives in areas where until a few decades ago this type of food did not exist at all. Findings There does not seem to be any contraindications for soy systematic use, therefore, excluding historical-geographical reasons, soya could be included in an MD without altering the benefits associated with it. Practical implications Soya is not advised as a typical food in the MD, but promoting its use could probably contribute to increase the variety of the diet and likely consolidates the positive health benefits characteristic of MD. Originality/value To the best of the authors’ knowledge, this review is one of the first to evaluate soybean consumption within the MD.

Crowdsourcing to manage service gaps in service networks

2019 ◽  
Vol 34 (7) ◽  
pp. 1497-1505 ◽  
Author(s):  
Amanda Blair ◽  
Thomas Martin Key ◽  
Matthew Wilson
Keyword(s):  
Literature Review ◽  
Service Quality ◽  
Design Methodology ◽  
Service Networks ◽  
Content Type ◽  
Original Contribution ◽  
Conceptual Paper ◽  
Practical Implications

Purpose The purpose of this paper is to illustrate and conceptualize how crowdsourcing can be implemented as a potential means to address gaps in service quality within service networks and to provide guidance to marketing practitioners on the use of crowdsourcing within service networks. Design/methodology/approach This paper conceptualizes how crowdsourcing can be used to address service quality gaps in service networks and provides propositions regarding the effects of crowdsourcing on service quality gaps. Findings Conceptual paper with a literature review, suggested a model for service quality gaps in service networks and propositions regarding the effects of crowdsourcing to manage service quality gaps. Research limitations/implications This research contributes to the literature on crowdsourcing by theorizing how crowdsourcing impacts service quality in service networks. Practical implications Considerations for managers implementing crowdsourcing strategies and activities within service networks are provided. In particular, implications with regard to forming the crowd, developing the most appropriate approach and integrating value into the firm are discussed. Originality/value This paper offers an original contribution linking crowdsourcing to service quality.

Inclusive leadership: new age leadership to foster organizational inclusion

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sunaina Chetan Kuknor ◽  
Shubhasheesh Bhattacharya
Keyword(s):  
Theoretical Model ◽  
Literature Review ◽  
Human Resources ◽  
Design Methodology ◽  
Human Resources Development ◽  
Inclusive Leadership ◽  
Content Type ◽  
Set Up ◽  
The Relationship ◽  
Practical Implications

Purpose This paper aims to investigate the relationship between inclusive leadership (IL) and organizational inclusion (OI) in literature and explores the contribution of IL and OI in human resources development (HRD). Design/methodology/approach The systematic literature review was undertaken from peer-reviewed journals. In total, 68 articles were critically analyzed to be included in the review highlighting the relationship between IL and OI. Findings The paper provides insights into leader behaviors that foster IL and how it differs from other styles of leadership. The paper also proposes a theoretical model to show the relationship between IL and OI. Practical implications The study will facilitate creating awareness in practitioners and academicians who think inclusion is mostly concerned with disabled learners, which is misleading. The paper will help the concerned stakeholders to formulate HRD practices to foster an inclusive culture at work. Originality/value The paper explores an area less researched and is among the few review papers investigating through the relationship between IL and OI and how they impact HRD practices in an organizational set-up.

Enterprise resource planning, operations and management

2013 ◽  
Vol 33 (8) ◽  
pp. 1075-1104 ◽  
Author(s):  
Kim Sundtoft Hald ◽  
Jan Mouritsen
Keyword(s):  
Literature Review ◽  
Enterprise Resource Planning ◽  
Operations Management ◽  
Design Methodology ◽  
Resource Planning ◽  
Future Research ◽  
Erp Systems ◽  
Content Type ◽  
Practical Implications ◽  
Case Based

PurposeThis research aims to explore the enabling and constraining effects of enterprise resource planning (ERP) systems and speculate on how these can be linked to the four generic roles of operations management (OM) proposed by Slack et al.Design/methodology/approachThis research understands ERP as boundary objects characterised by modularity, abstraction, accommodation, and standardization. An in‐depth cross‐disciplinary literature review and role synthesis is conducted.FindingsFour enabling and three constraining effects of ERP are deduced from existing literature. ERP and OM are linked conceptually. Based on the identified effects of ERP, the paper speculates on the managerial tasks of the production and operations manager (POM) in an ERP environment and lists a set of central concerns of potential relevance to POM and to future research.Research limitations/implicationsThe identified roles of ERP and their implications could be empirically tested using case based and survey research.Practical implicationsThe results provide insights into how ERP has multiple and parallel roles, and how these roles are relevant to the function of OM. Such knowledge is valuable for practicing POMs in managing the implementation and design of ERP to support the different domains of OM.Originality/valueCurrent studies of the effects of ERP and their link to the practice of OM tend to focus on one or a few roles of the emerging system. Such studies do not properly take into account the modularised and pluralistic nature of ERP. This research provides a platform from where future research on the effects, managerial dilemmas and implications of ERP can be reconciled across research communities.

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