本文是会计专业的Essay代写范例，题目是“Causation of Fraud and Corruption in the Public Sector（公共部门欺诈和腐败的原因）”，本研究分析了公共部门欺诈和腐败的原因。具体来说，研究的目的是了解马拉维政府公共服务中欺诈和腐败的原因和影响。根据法务会计师2016年发布的报告，该研究将重点关注马拉维国家预算中因欺诈和腐败而造成的公共资源损失。通过对Barker Tilly发布的“现金门报告”的分析，本研究旨在分析原因，并提出纠正工具和技术，以打击马拉维公共服务中的欺诈和腐败。
This study analyses the causes of Fraud and corruption in the public sector. Specifically, the research is aimed at understanding the cause and effect of fraud and Corruption in Malawi Government Public Service. The research will focus on the loss of public resources through Fraud and Corruption on the national budget for Malawi as revealed by the Forensic Accountant reports issued in 2016. Through analysis of the dubbed “Cashgate Report” issued by Barker Tilly, the research aims at analyzing the cause and suggest the corrective tools and techniques’ to combat fraud and corruption in Malawi Public services.
The research will focus on the impact of loss and its causes in four public service institutions (Health, Agriculture, Education, Tourism and Finance) that reported a significant loss of funds through cashgate.
INTRODUCTION TO THE RESEARCH PROBLEM研究问题的介绍
In 2013 Malawi experienced massive plunder of public resources by civil servants, companies, government officials and some members of the public, through Fraud and corruption in what was described as “Cashgate”. In February 2014, Baker Tilly Business Services Limited (Baker Tilly), released a forensic and investigation audit for Malawi Government. The report covered a review of transactions from a period beginning April 2013 to September 2013. The report revealed a quantified loss of funds amounting to MK13Billion () through fraud and Corruption. This research, therefore, aims at analyzing the impact of the loss and determine how the resources disappeared. The study will be undertaken also to provide suggestive tools and techniques that would assist to combat the problem in future in Fraud and corruption in public institutions. It is believed that the fraud and corruption are still on the increase despite the 2014 report. A recent report currently in the public domain indicates that a further MK577 billion could have been lost between 2014 and 2016 through fraud and corruption.
2013年，马拉维经历了公务员、公司、政府官员和一些公众通过欺诈和腐败行为对公共资源的大规模掠夺，这被称为“现金门”。2014年2月，Baker Tilly商业服务有限公司(Baker Tilly)发布了对马拉维政府的法医和调查审计报告。该报告涵盖了从2013年4月至2013年9月期间的交易回顾。该报告披露了通过欺诈和腐败造成的金额达130亿美元的资金损失。因此，本研究旨在分析资源流失的影响，并确定资源是如何消失的。这项研究还将提供具有启示性的工具和技术，以协助今后打击公共机构中的欺诈和腐败问题。据信，尽管有2014年的报告，欺诈和腐败仍在增加。最近一份公开领域的报告显示，在2014年至2016年期间，由于欺诈和腐败，还有5770亿mk7亿的损失。
The 2018/2019 National budget for Malawi stands at around £1.5million it is estimated by the Office of Director of public procurement that at least 40% of the national budget is lost through procurement fraud. This is quite a substantial amount of money to drive the economy forward. Malawians. As reported by the Institute of Chartered Accountants in Malawi, 2016), the loss of government resources through corruption and fraud is more pronounced in the public sector as opposed by the private sector.
The “cashgate” scandal uncovered in 2013 involving a large-scale theft of public funds damaged Malawi’s economic outlook significantly (IMF, 2015)
This calls for a detailed review to analyze the cause and identify the impact of losses for the public fund.
Hoopwood, Leiner, Young,2012 define Fraud as a result of misleading, intentional actions or inactions (including making misleading statement and omitting relevant information) to gain an advantage.
Causation of Fraud and corruption.舞弊及贪污的原因。
The causes of According to the fraud records, employee fraud causes are largely related to a person’s morality, lack supervision from internal control, poor knowledge about fraud and peer pressure. Most of the fraud cases are being committed by the employees because they want to achieve a certain level of lifestyle.
Among the pioneers of research on fraud causation, Donald R Cressey (1919-1987) developed the fraud triangle theory where it is alleged that people commit fraud when the following three factors exist; perceived pressure, rationalization and perceived opportunity. Cressey’s theory states that people commit fraud when they have a financial or non-financial pressure to achieve in an environment that permits them to commit such fraud, with the hope that they may justify their action. He concluded that it takes all the three elements to exist for fraud to occur. The research is aimed at identifying specific pressures resulting in fraud and corruption in government.
Wells (2017) reiterated Dr. Steve Albrecht theory that occupation fraud and abuses are motivated by among other factors, living beyond one’s means, overwhelming desire for personal gains, high personal debts, close association with customers and excessive gambling habits. These factors closely linked with Donald Cressey fraud triangle theory. The research is also geared to ascertain element that brings about occupation fraud in the public sector.
The 2015 Global survey by the Association of Certified Fraud Examiners revealed that perpetrators of fraud and corruption in an institution include employees, managers, and executives. Wells (2017, p29). The survey will also work to substantiate civil servants involvement in the Malawi fraud and corruption scandal
Petrucelli and Peters (2016, p413) identified the five categories of financial statement fraud. According to Petrucelli and Peter (2016, p413), misstatement of revenue, misstatement of expenditure or misappropriation, misstatement of assets/liabilities, inadequate disclosures, misappropriation of assets and failing to provide for liabilities are the major categories of financial statement fraud. The aforementioned categories, therefore relate mainly to financial statements. Government or public institutions rarely produce financial statements as required by the accounting profession. This research, therefore, will categories other non-financial statement fraud public institutions encounter thereby highlighting their causes and effect in the institutions.
Petrucelli和Peters (2016, p413)确定了财务报表舞弊的五种类型。根据Petrucelli和Peter (2016, p413)，收入错报、支出错报或挪用、资产/负债错报、披露不足、资产挪用和负债未提供是财务报表舞弊的主要类别。因此，上述类别主要涉及财务报表。政府或公共机构很少按照会计行业的要求编制财务报表。因此，本研究将对公共机构遇到的其他非财务报表舞弊进行分类，从而突出其在机构中的原因和影响。
In light of the 2014 financial loss in Malawi Government, Kayuni (2016), explored the law relating to the prosecution of suspected government officials who were involved in fraud and corruption and mentioned in the Baker Tilly report. Kayuni(2016) identified offense of public theft, theft by public servant, money laundering and corruption as plausible charges that would be leveled against the suspects of the act. Little the research journal did not tackle on the Impact and cause of the vice.
Following the release of the report, Malawi’s major international donors pulled out budgetary support to the country until the issue was addressed. In his report, Lameck (2016) indicated that donors under the Common Approach to Budget Support (CABS) which include the IMF and World Bank who were reviewing the progress of the country’s 2013/2014 national budget in capital Lilongwe, resolved to withhold the $150m quarterly funding until the issue is settled. The donors are yet to return to Malawi as the courts are still pursuing the matter.
RESEARCH DESIGN AND QUALITY CRITERIA
Brayman and Bell (2011) discuss the five research designs for collecting and analysis of data. The research designs are experimental design; cross-sectional or social survey design; longitudinal design; case study design; and comparative design. Furthermore, the selection of a particular design is dependent on appropriate quality criteria that involves reliability of the research, validity of research and replicability of the research. The following paragraphs briefly illustrate these methods of conducting surveys
Experimental research is mostly used because it produces considerable confidence in robustness and trustworthiness of causal findings (Bryman and Bell (2011, p 45). It can deduce the relationship between the independent and dependent variables. It aims at manipulating the independent variables to determine if they will have an impact on dependent variables.
实验研究大多被使用，因为它对因果结果的稳实性和可信度产生了相当大的信心(Bryman和Bell (2011, p 45))。它可以推导出自变量和因变量之间的关系。它的目的是操纵自变量，以确定它们是否会对因变量产生影响。
However, it is rarely used in social research as it is considered either impractical or unethical. (online )
Involves collection of data on more than one case study at the same time using a number of variables that are examined to deduce the pattern of association. Since data is collected almost at the same time, the researcher may not manipulate any of the variables. (Bryman and Bell, 2011, p54).
Longitudinal research design involves a survey of the same sample on more than one occasion. It may show areas of business change over a period. The design may be used to determine the causal effects over a period. The longitudinal design comprises two categories namely panel study and cohort study. Panel study will focus on the collection of a sample of data on two or more occasions while cohort study data is collected on an entire cohort of the randomly selected sample. Both studies may bring about erosion challenges.
Case study design
A case study generally entails a detailed and intensive analysis of a single case. (Bryman and Bell, 2011 p59). Thus, it may entail a study of a single organization, or a single location, or a single event or a person. Case study often includes longitudinal elements as discussed above.
It is the popular and widely used research design in business research (Eisenhardt and Graesbner, 2007).
Bryman and Bell (2011, p63) state that comparative design involves studying more or less similar methods of two or more contrasting cases. The design implies social phenomena could be better understood when they are compared in relation to two or more meaningfully contrasting cases. The design may be used to compare cross-cultural elements. This may bring about the challenge of getting funding ensuring that data is comparable from the different cultures and the potential problem of an insensitivity to specific national and cultural context.
Bryman和Bell (2011, p63)指出，比较设计涉及研究两个或两个以上对比案例或多或少相似的方法。该设计暗示，当将社会现象与两个或更多有意义的对比案例进行比较时，可以更好地理解它们。设计可以用来比较跨文化元素。这可能会带来获得资金以确保不同文化数据具有可比性的挑战，以及对特定国家和文化背景不敏感的潜在问题。
The evaluation of a business research is done using the following criterion reliability, replication, and validity.
This criterion is where the concern is placed on whether research measures are repeatable and consistent.
This is where a researcher would want to replicate the findings of other researchers.
Research may be replicated if there are persuasive ground s that the original results do not match evidence relevant to the research question. (Bryman and Bel, 2011)
Validity aims at considering the integrity of research results. The criteria focus on analyzing the validity of measurement, internal validity, and external validity causal effect
Lincon and Goba (1985) proposed trustworthiness as a further criterion for assessing qualitative research. This measures how good a study is. The trustworthiness contains four aspects namely; credibility, transferability, dependability, and confirmability. These aspects are closely linked to elements of validity, reliability, confirmability.
MAIN RESEARCH QUESTIONS
This research aims to resolve and respond to the following questions
What causes of the fraud and corruption in the public sector (specifically Malawian context following issues)?
What is the impact of the 2013 and 2014 financial losses?
What are the tools and techniques needed to combat fraud and corruption?
In order to determine answers to the above question the case study of the recent financial scandal popularly known as cash gate will be analyzed. Thus, the research will review the Baker Tilly report to determine the cause of the 2013 financial loss in the public sector. To supplement the details the research will also focus on an audit report done by KPMG on Malawi public service for a period 2014. The two reports would be compared to highlight the ideal causes and impact of the financial loss. Therefore, the research will also consider a comparative approach research design to the two studies.
Leedy and Ormrod (2015) suggest that most ethical issues in research fall into one of four categories: protection from harm, voluntary and informed participation, right to privacy, and honesty with professional colleagues. This research will also take into account the aforementioned ethical considerations.
Protection from Harm
As this research will be focusing on government financial issues all due consideration will be made to all the participants of the study to avoid harming their careers. A research that will harm participants would be regarded as unacceptable (Bryman and Bell, (2011, p128).
Voluntary and informed participants.自愿和知情的参与者。
The participants of the study would be required to voluntary participate in the study and would be given all the necessary information to make them aware of the research at hand. This view is emphasized by Leedy and Ormorod (2015), that participants must be informed of the nature of the study, and have a choice to participate or not and be allowed to pull out if need be.
Right to privacy- confidentiality
This research will also keep the nature and quality of individual participants’ performance strictly confidential (Leedy and Ormorod (2015). As the research will come across some sensitive government information and issues that are in court or will be in court soon, the right to privacy of the concerned individuals would be of utmost importance.
The findings of this research will be reported honestly without fabrication or misrepresentation for the appropriate authorities to determine the possible cause of action.
PROJECT PLAN AND REQUIRED SKILLS
To come up with appropriate results for the study, the research will be carried out in six months period starting from April 2019 to September 2019. The proposed period and activities are as highlighted in the chart below.
Successful achievement of the proposed research will rely on the researcher attaining interview skills, development of research questionnaire skill, analytical reviews techniques and learning the reference guidelines.
This proposal is to determine the major causes of fraud and corruption in the public sector. The results will be shared with appropriate government officials to determine a course of action.
In assessing the impact of fraud and corruption all ethical considerations would be regarded to provide a fair picture of the situation and to an argument the current views held by other researchers.
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