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ABSTRACT
Fraud remains a challenge for corporate and local governments in Ghana. Therefore, this study probes behavior predictors using the fraud diamond theory. The study used questionnaires to draw data. Results of data (n = 624) analysis based on the structural equation modeling confirmed the positive relationship between pressure, opportunity, rationalization and capability, and behavior intention. Opposed to erstwhile for-profit studies, rationalization was dominant, emphasizing nuanced behavior outcomes across domains. Situating the theory within the local government context, the investigation backs up the theory's suitability for behavior prediction whilst inter alia forefronting anti-fraud success as contingent on decoupling public administration from partisan politics.
Disclosure statement
No potential conflict of interest was reported by the author(s).
Compliance with ethical standards
All procedures performed in this study were reconcilable with the ethical standards of the institutional and/or national research committee, the 1964 Helsinki declaration and its later amendments or comparable ethical standards. In line with this declaration, which was amended in 2008, study participants were informed about the study purpose.
Additional information
Notes on contributors
Vincent Ekow Arkorful
Vincent Ekow Arkorful is currently a PhD candidate at the Hong Kong Baptist University, Department of Government and International Studies. His research interests include public administration, public policy analysis, health and technology policy, participatory governance, parliamentary studies, ecological innovations, entrepreneurship and sustainable development.
Benjamin Kweku Lugu
Benjamin Kweku Lugu is a PhD candidate at the College of Education, University of Alabama. His research interests includes structural equation modelling, big data and statistics, cognitive diagnostic models, education policies, management and consumer behavior.
Vincent Ansah Arkorful
Vincent Ansah Arkorful is affiliated to the Department of Geography and Rural Development, at the Kwame Nkrumah University of Science and Technology, Kumasi, Ghana. His research focuses on public administration, public policy and development studies
Susana Mamley Charway
Susanna Mamley Charway is affiliated to the Department of Business Administration at the Catholic Institute of Business and Technology, Accra, Ghana. Her research interest revolves around public policy, social policy and public administration.