Jurnal Akuntansi dan Keuangan Indonesia
Vol. 15, No. 2

MAGNITUDE OF CORRUPTION, RATIONALIZATION, AND INTERNAL CONTROL QUALITY: AN EXPERIMENTAL STUDY ON SUBSEQUENT OFFENSE

Nahartyo, Ertambang (Unknown)
Haryono, Haryono (Unknown)



Article Info

Publish Date
31 Dec 2018

Abstract

This research examines the extent to which the rationalization tactics model reflects the relation between magnitude of corruption and attitudes toward corruption. The rationalization model predicts that individuals will justify their corrupt acts and that rationalizations will affect subsequent offense depending upon the levels of internal control quality. Using a 2 X 2 between-subjects experiment with 170 public servants as participants, this research finds that individuals are more prone to accept and rationalize their corrupt acts in the gratuities context than in the bribery context. Further, this research finds that rationalizations lead to subsequent offense. However, this study cannot find support on the mitigating effect of internal control quality. The results point to the importance of considering the implications of organizational culture for future effective combat against corruption.

Copyrights © 2018






Journal Info

Abbrev

publication:jaki

Publisher

Subject

Description

JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of ...