Staff bonding and accounting fraud tendency : does cost of living matter?

dc.contributor.authorSeudib, Ezekiel Nibenong
dc.contributor.authorOppong, Clement
dc.date.accessioned2025-03-26T12:26:57Z
dc.date.available2025-03-26T12:26:57Z
dc.date.issued2025
dc.description.abstractPURPOSE : The paper explores the ramifications of rising costs of living on accounting fraud (ACF) as well as how it disrupts the effect of staff bonding (SB) on ACF tendencies. DESIGN/METHODOLOGY/APPROACH : Data were collected from 310 respondents using a structured questionnaire and analysed using the partial least squares structural equation model. FINDINGS : The study reveals that rising costs of living increase ACF tendencies, while SB reduces it. However, the study also shows that costs of living decrease the effectiveness of SB as a corporate governance measure, aligning with the Stimulus, Capability, Opportunity, Rationalisation, and Ego (S.C.O.R.E.) theory. ORIGINALITY/VALUE : The paper’s theoretical contribution is consistent with the S.C.O.R.E. theory. The study concluded that working with hungry employees, whose disposable incomes are further worsened by rising costs of living, is not only an anticipatory accident but also a timed bomb waiting to explode. Hence, as the leading study on the intricate relationships, one takeaway from the study is that strengthening SB conditions and maintaining salary parity with rising costs of living are two excellent strategies for mitigating ACF.en_US
dc.description.departmentGordon Institute of Business Science (GIBS)en_US
dc.description.librarianhj2024en_US
dc.description.sdgSDG-01:No povertyen_US
dc.description.sdgSDG-08:Decent work and economic growthen_US
dc.description.urihttps://www.emerald.com/insight/publication/issn/2040-0705en_US
dc.identifier.citationSeudib, E.N. and Oppong, C. (2025), "Staff bonding and accounting fraud tendency: does cost of living matter?", African Journal of Economic and Management Studies, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/AJEMS-10-2024-0586.en_US
dc.identifier.issn2040-0705
dc.identifier.other10.1108/AJEMS-10-2024-0586
dc.identifier.urihttp://hdl.handle.net/2263/101732
dc.language.isoenen_US
dc.publisherEmeralden_US
dc.rights© 2025, Emerald Publishing Limited.en_US
dc.subjectStaff bondingen_US
dc.subjectCosts of livingen_US
dc.subjectAccounting fraud tendencyen_US
dc.subjectFinancial cooperativesen_US
dc.subjectFraud theoryen_US
dc.subjectSDG-01: No povertyen_US
dc.subjectSDG-08: Decent work and economic growthen_US
dc.titleStaff bonding and accounting fraud tendency : does cost of living matter?en_US
dc.typePostprint Articleen_US

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