Human risk and its relationship to value destruction through internal fraud : a survey conducted in the Geneva banking sector

Dubosson, Magali (School of Management Fribourg, HES-SO // University of Applied Sciences Western Switzerland) ; Fragnière, Emmanuel (School of Management Fribourg, HES-SO // University of Applied Sciences Western Switzerland ; University of Bath, School of Management, UK) ; Reynard, Cyrille (School of Management Fribourg, HES-SO // University of Applied Sciences Western Switzerland) ; De Palma, Daniela (School of Management Fribourg, HES-SO // University of Applied Sciences Western Switzerland)

In recent years, some significant cases of fraud have been noted in recent years in the Swiss banking sector. The consequences of these malicious acts involve many costs and a severe loss of image for the concerned banks. The purpose of our research is to identify the factors that cause employees to commit such acts that are harmful to their employers. In this paper, we attempt to validate, through statistical hypothesis testing, a model assuming that job resources and job demands lead to ill-being and ultimately to value destruction. We have conducted a quantitative survey to validate our primary assumptions. The questionnaire was administered in the banking sector of the Geneva Lake region during the year 2015. The sample size is 196. The main findings of this study indicate respondents generally perceived an additional workload and a reduction in their autonomy over the last five years. It also appears that they have suffered from stronger feelings of inequality. We can show through statistical hypothesis testing that the deterioration of these working conditions can lead to more internal fraud tolerance.


Type de conférence:
full paper
Faculté:
Economie et Services
Ecole:
HEG FR Haute école de gestion de Fribourg
Classification:
Economie/gestion
Adresse bibliogr.:
Naples, Italy, 29-30 June 2017
Date:
Naples, Italy
29-30 June 2017
2017
Pagination:
23 p.
Publié dans
Proceedings of the 11th European Network for Research in Organisational and Accounting Change (ENROAC) Conference
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 Notice créée le 2017-11-01, modifiée le 2018-08-31

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