Economic Motives and Willingness of Young People to Participate in Fraud

Avtorji

  • Dragomir Dimitrijević ,
  • Dejan Jovanović ,

Ključne besede:

stališča, mlajše prebivalstvo, goljufije, finančni trgi

Povzetek

Goljufije so povezane z gospodarskimi in finančnimi pritiski, ki ljudi silijo k njihovemu izvrševanju. Vsaka goljufija, ne glede na spol in starost storilcev, neizogibno pusti kratkoročen ali dolgoročen negativen pečat na gospodarstvu družbe. Številne finančne goljufije v preteklosti (Enron, WorldCom, Parmalat) so pustile globoke negativne posledice na svetovnih finančnih trgih. Takšni "finančni udarci" na finančnih trgih so povzročili finančne izgube številnih podjetij (ne le tistih, v katerih so bile storjene), odpuščanje številnih delavcev in celo stečaje podjetij. Uspešno odkrivanje in preprečevanje goljufij pomeni usklajeno in učinkovito delovanje več dejavnikov. Eden od njih je odnos ljudi do goljufij. Razumeti je treba, kaj posameznika motivira za goljufije in pod kakšnimi pogoji bi nekdo zagrešil goljufijo. Veliko sredstev in časa je bilo vloženega v razumevanje motivov za goljufije odraslih, tj. zrelih ljudi. Izkušnje so pokazale, da je te ljudi veliko težje poučiti o škodljivih učinkih goljufij in jih prepričati, da goljufij ne bi počeli. Iz teh razlogov je predmet tega prispevka obravnava odnosa mlajšega prebivalstva do goljufij v Srbiji. Natančneje, članek obravnava odnos mladih, starih od 18 do 30 let, do motivov, pritiskov in priložnosti za goljufije, sodelovanje pri korupciji ali ponujanje podkupnin. Glavni cilj je nakazati nagnjenost mladih k sodelovanju pri goljufijah in preučiti, ali spol anketirancev vpliva na njihovo pripravljenost za sodelovanje pri goljufijah. Rezultati raziskave kažejo, da je po mnenju mladih glavni motiv za sodelovanje pri goljufiji finančna korist, in da bi mladi sodelovali pri goljufiji le, če bi lahko prej dobili zdravniško pomoč. Odgovori anketirancev kažejo tudi, da so goljufije najbolj razširjene v javni upravi, in da bi mladi sodelovali pri goljufiji le, če bi s tem lahko prej dobili zdravniško pomoč.

Biografije avtorja

  • Dragomir Dimitrijević, ,

    Univerza v Kragujevcu, Fakulteta za ekonomijo, Liceja Kneževine Srbije 3, 34000 Kragujevac, Srbija
    E-pošta: dimitrijevicd@kg.ac.rs

  • Dejan Jovanović, ,

    Univerza v Kragujevcu, Fakulteta za ekonomijo, Liceja Kneževine Srbije 3, 34000 Kragujevac, Srbija
    E-pošta: djovanovic@kg.ac.rs

Literatura

Agustina, R., Pertiwi, A. D., Zutiasari, I., & Ardiana M. (2019). Student Perceptions of Fraud and Whistleblowing Based on Gender. Journal of Accounting and Strategic Finance, 2(2),183-192. DOI: https://doi.org/10.33005/jasf.v2i2.62

Albrecht, S., Albrecht, C., Albrecht, C., & Zimbelman, M. (2009). Fraud Examination. Ohio: South-Western CENGAGE Learning.

Alreck, P., & Settle, R. (1995). The Survey Research Handbook: Guidelines and Strategies for Conducting a Survey. New York: IRWIN Professional Publishing.

Association of Certified Fraud Examiners. (2008). 2008 Report of the Nation on Occupational Fraud and Abuse. Austin, TX: Association of Certified Fraud Examiners.

Baker, R., Cohanier, B., & Leo, N. (2016). Considerations Beyond the Fraud Triangle in the Fraud at Société Générale. Journal of Forensic & Investigative Accounting, 8(3), July–December, 462-479.

Centar za slobodne izbore i demokratiju CESID. (2019). Položaj i potrebe mladih u Republici Srbiji - Terensko kvantitativno istraživanje (Position and needs of young people in the Republic of Serbia - Field quantitative research). Beograd: CESID.

Coenen T. (2008). Essentials of Corporate Fraud. New York: John Wiley & Sons. DOI: https://doi.org/10.1002/9781118386156

Cohen, J. (1988). Statistical Power Analysis for the Behavioral Sciences (2nd ed.). Hillsdale, NJ: Lawrence Erlbaum Associates Publishers.

Cressey, D. (1950). The criminal violation of financial trust. American Sociological Review, 15(6), 738-743. DOI: https://doi.org/10.2307/2086606

Dimtrijević, D. (2018). Forenzičko računovodstvo - instrument otkrivanja i sprečavanja prevara (Forensic accountingan instrument for detecting and preventing fraud). Kragujevac: Ekonomski fakultet Univerziteta u Kragujevcu.

Dimitrijević, D., Karapavlović, & N. Milutinović, S. (2020). Fraud prevention measures in Serbian small and medium-sized enterprises: existence and effectiveness. Ekonomika preduzeća, September-October(5-6), 369-382. DOI: https://doi.org/10.5937/EKOPRE2006369D

De Vellis, R. F. (2003). Scale Development: Theory and Applications. Thousand Oaks, CA: Sage Publications.

Ernst & Young (2008). Corruption or Compliance? Weighing the Costs: 10th Global Fraud Survey. New York: Ernst & Young.

Hair, J.F.J., Anderson, R.E., Tatham, R.L., & Black, W.C. (1998). Multivariate Data Analysis, Upper Saddle River, New Jersey: Prentice Hall.

Hamilton, D. I., & Gabriel, J. M. O. (2012). Dimensions of fraud in Nigeria quoted firms. American Journal of Social Management Sciences, 3(3), 112-120. DOI: https://doi.org/10.5251/ajsms.2012.3.3.112.120

Kakati, S., & Goswami, C. (2019). Factors and motivation of fraud in the corporate sector: A literature review. Journal of Commerce & Accounting Research 8(3) 86-89.

Mack, M.(2016). The future of fighting fraud in the age of Millennials (Doctoral Thesis). Retrieved from https://digitalcommons.lasalle.edu/ecf_capstones/11/utm_source=digitalcommons.lasalle.edu%2Fecf_capstones%2F11&utm_medium=PDF&utm_campaign=PDFCoverPages

Olaniyi, T., Saad, T., Abiola, W., & Adebayo, S. (2013). Employee motivation and public sector fraud: Evidence from Kwara State, Nigeria. Journal of Humanities, Social Sciences and Creative Arts, 8, 13-24.

Omran, M. S. (2014). The effect of educating environmental ethics on behavior and attitude to environment protection. European Online Journal of Natural and Social Sciences, 3(3),141-150

Petrović, P., Đorđević, S., & Savković, M. (2013). Građani Srbije o korupciji u policiji. Beograd: Beogradski centar za bezbednosnu politiku BCBP.

Projekat za odgovornu vlast, (2019), Izveštaj sa istraživanja javnog mnjenja: Odnos građana Srbije prema korupciji (Public opinion research report: Serbian citizens' attitude towards corruption), Beograd: CESID.

Ramos, R., Goncalves, J. & Goncalves, S. (2020). The Unbearable Lightness of Academic Fraud: Portuguese Higher Education Students Perceptions, Education Sciences, 10(12), 351-367.

Singleton, T., Singleton, A., Bologna, J., & Lindquist, R. (2010). Revizija, kriminalne radnje i forenzičko računovodstvo (Audit, criminal activities and forensic accounting). Beograd: Savez računovođa i revizora Srbije.

Stanley B. (1994) International Fraud. New York: McGraw Hill.

Stančić, P., Dimitrijević, D., & Stančić, V. (2013). Forenzičko računovodstvo – odgovor profesije na prevare u finansijskim izveštajima (Forensic accounting - the profession's response to financial statement fraud), Teme, 4, 1879-1897.

Sunday, S. F., Sarah, D. K., & Bosede, A. A. (2015). Influence of Psycho-social Factors on Youths Attitude toward Internet Fraud in Nigeria. Procedia-Social and Behavioral Sciences, 182, 110-115. DOI: https://doi.org/10.1016/j.sbspro.2015.04.745TNS

Medium Gallup. (2010). Istraživanje javnog mnjenja o korupciji. Beograd: The United Nations System in Serbia.

Tomanović S., Stanojević, D., Jarić, I., Mojić, D., Dragišić-Labaš, S., Ljubičić, M. & Živadinović, I. (2012). Mladi – naša sadašnjost. Istraživanje socijalnih biografija mladih u Srbiji (Young people - our present. Research of social biographies of young people in Serbia). Beograd: Institut za sociološka istraživanja Filozofskog fakulteta u Beogradu.

Vassiljev, M. (2020). The impact of fraud-themed course on students’ attitude to fraud. Does previous studies and background matter? Journal of Accounting and Management Information Systems, 19(1), 113-138. DOI: https://doi.org/10.24818/jamis.2020.01005

Watson, D. (2003). Cultural dynamics of corporate fraud. Cross Cultural Management, 10, 40-55. DOI: https://doi.org/10.1108/13527600310797522

Zhuang, J., Thomas, S., & Miller, D. (2005). Examining culture’s effect on whistleblowing and peer reporting. Business and Society, 44, 462-486. DOI: https://doi.org/10.1177/0007650305281848

Objavljeno

04.10.2022

Kako citirati

Dimitrijević, D., & Jovanović, D. (2022). Economic Motives and Willingness of Young People to Participate in Fraud. Naše Gospodarstvo Our Economy, 68(3), 18-27. https://old.journals.um.si/index.php/oe/article/view/2423