The Role of Leadership Style in Asset Misappropriation: An Ethnography Study
Keywords:
asset misappropriation; forensic accounting; organizational culture; social learning; leadership style
Abstract
This study is an ethnography study conducted in a private con-struction company in the oil and gas sector. The study aims to uncover the socio-cultural reasons behind employee asset misappropriation in an organization. Asset misappropriation is a scheme of occupation-al fraud that often occurs repeatedly. ACFE in 2022 stated that this scheme consistently ranks first, with the number of cases up to 86 %. The main question of this research is how leadership style can shape or-ganizational culture and become one of the triggers for the emergence of acts of asset misappropriation in an organization. Furthermore, this study concludes that leaders can shape and internalize organization-al culture, and fraud as a social reality can be triggered by leadership styles. Aspects of the multi-paradigm that exist in accounting arise be-cause accounting can be combined with other sciences, one of which is forensics. Forensics is a field of science designed to aid in the process of upholding justice through the process of applying science or science. What is learned from forensic accounting not only concerns how an organization becomes a victim of fraud or how the flow of company funds can be manipulated in this way, but forensic accounting also examines the behavior of fraudsters. The purpose is that in the future, organizations can find the right way to minimize the occurrence of fraud in their environment. From this, forensic accounting has become a collection of different disciplines, such as accounting, sociology, law, culture, criminology, computer science, and psychology.
References
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Zakaria, K. M., Nawawi, A., Salin, A. S. A. P. (2016). Internal controls and fraud-empirical evidence from oil and gas company. Journal of Financial Crime. Vol. 23. Is. 4. DOI: 10.1108/JFC-04-2016-0021.
Adji, A. F. R. (2022). Revealing The Culture and Mode of Asset Misappropriation: An Ethnographic Study of A Private Contractor Company in The Oil and Gas Sector : unpublished master thesis. Semarang.
Akers, R. L. (2009). Social learning and social structure : a general theory of crime and deviance. New Brunswick. DOI: 10.4324/9781315129587.
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Association of Certified Fraud Examiners (2018). Global Study on Occupational Fraud and Abuse.
Association of Certified Fraud Examiners (2018). Report To The Nations — Global Study on Occupational Fraud and Abuse: Asia Pacific. Asia Pacific Edition.
Association of Certified Fraud Examiners (2020). 2020 Report to the Nations.
Association of Certified Fraud Examiners (2022). Occupational Fraud 2022: A Report To The Nations.
Baligh, H. H. (1994). Components of Culture: Nature, Interconnections, and Relevance to the Decisions on the Organization Structure. Management Science. Vol. 40. Is. 1. DOI: 10.1287/mnsc.40.1.14.
Bandura, A. (1976). Social Learning Theory. 1st Ed. New Jersey.
Bass, B. M. (1990). Bass & Stogdill’s Handbook of Leadership: Theory, Research, and Managerial Application. 3rd Ed. New York.
Beyer, J. M., Trice, H. M. (1987). How an organization’s rites reveal its culture. Organizational Dynamics. Vol. 15. Is. 4. DOI: 10.1016/0090-2616(87)90041-6.
Bogdan, R., Taylor, S. J. (1975). Introduction to Qualitative Research Methods: A Guidebook and Resource. New York.
Brymann, A. (2012). Social Research Methods. 4th Еd. Oxford.
Chan, A. P. C., Owusu, E. K. (2017). Corruption Forms in the Construction Industry: Literature Review. Journal of Construction Engineering and Management. Vol. 143. Is. 8. DOI: 10.1061/(ASCE)CO.1943-7862.0001353.
Chariri A. (2009). Philosophical Foundations and Qualitative Research Methods. Workshop on Quantitative and Qualitative Research Methodology, Accounting Development Laboratory (Universitas Diponegoro; Semarang, 31 Juli — 1 Agustus, 2009).
Chariri, A. (2006). The dynamics of financial reporting practice in an Indonesia insurance company: a reflection of Javanese views of an ethical social relationship : unpublished PhD thesis. Wollongong.
Chariri, A. (2019). Sociology of Accounting: Social Reconstruction of Forensic Accounting in Fraud Eradication in Indonesia. Semarang.
Chariri, A. (2020). Anti-Fraud Socio-Cultural Construction Using Local Wisdom. Sema-rang.
Chen, C. X., Sandino, T. (2012). Can Wages Buy Honesty? The Relationship Between Relative Wages and Employee Theft. Journal of Accounting Research. Vol. 50. Is. 4. DOI: 10.1111/j.1475-679X.2012.00456.x.
Cheng, B. S. (1995). Paternalistic authority and leadership: A case study of a Taiwanese CEO. Bulletin of the Institute of Ethnology Academic Sinica. Vol. 79 [in Chinese].
Culpan, R. (1991). Institutional dominance model for comparative management. Advances in International Comparative Management. Vol. 6.
Dansereau, F., Graen, G. B., Haga, W. J. (1975). A Vertical Dyad Linkeage Approach to Leadership within Formal Organizations. Organizational Behavior and Human Performance. Vol. 13. Is. 1. DOI: 10.1016/0030-5073(75)90005-7.
Davis, S. M. (1984). Managing Corporate Culture. Cambridge.
Davison, J. (2011). Barthesian perspectives on accounting communication and visual images of professional accountancy. Accounting Auditing & Accountability. Vol. 24. Is. 2. DOI: 10.1108/09513571111100708.
Dinata, R. O., Irianto, G., Mulawarman, A. D. (2018). Revealing Cultural Causes of Fraud: An Ethnographic Study in Public Company. Jurnal Economia. Vol. 14. Is. 1. DOI: 10.21831/ economia.v14i1.18453.
Feess, E., Timofeyev, Y. (2020). Behavioral red flags and loss sizes from asset misappropriation: Evidence from the us. Advances in Accounting Behavioral Research. Vol. 23. DOI: 10.1108/S1475-148820200000023004.
Ferraro, G. P., Briody, E. K. (2012). The Cultural Dimension of International Business. New York. DOI: 10.4324/9781315664415.
Finkelstein, S., Hambrick, D. C. (1996). Strategic Leadership : Top Executives and Their Effects on Organizations. Minnesota.
Gagliardi, P. (1986). The Creation and Change of Organizational Cultures: A Conceptual Framework. Organization Studies. Vol. 7. Is. 2. DOI: 10.1177/017084068600700203.
Gardner, J. W. (1990). On leadership: with a preface to the paperback edition. New York.
Gross-Schaefer, A., Trigilio, J., Negus, J., Ro, C.-S. (2000). Ethics education in the workplace: An effective tool to combat employee theft. Journal of Business Ethics. Vol. 26. Is. 2. DOI: 10.1023/A:1006038310865.
Gunduz, M., Onder, O. (2012). Fraud and Corruption Risk Assessment in Construction Industry. 2012 RICS COBRA International Research Conference (Las Vegas, Nevada, USA, 11—13.09.2012).
Hall, E. T., Hall, M. R. (1987). Hidden differences: Doing business with the Japanese. New York. URL: https://e-edu.nbu.bg/pluginfile. php/770582/mod_resource/content/1/ Edward%20and%20Mildred%20Hall%20 -%20Hidden%20Differences%201990.pdf.
Hall, E. T., Hall, M. R. (1990). Understanding Cultural Differences: Germans, French and Americans. Boston.
Havaleschka, F. (1999). Personality and leadership: A Benchmark study of success and failure. The Leadership & Organization Development Journal. Vol. 20. Is. 3. DOI: 10.1108/01437739910268398.
Hofstede, G., Hofstede, G. J., Minkov, M. (2010). Cultures and Organizations : Software of the mind. 3rd Ed. New York.
Hogan, R., Curphy, G. J., Hogan, J. (1994). What we know about leadership: Effectiveness and Personality. American Psychologist. Vol. 49. Is. 6. DOI: 10.1037/0003-066X.49.6.493.
Hogan, R., Kaiser, R. B. (2005). What We Know About Leadership. Review of General Psychology. Vol. 9. Is. 2. DOI: 10.1037/1089-2680.9.2.169.
Kaiser, R. B., Hogan, R. (2007). Chapter 10 the dark side of discretion: Leader personality and organzizational decline. DOI: 10.1016/S1479-3571(07)04009-6.
Kazemian, S., Said, J., Nia, E. H., Vakilifard, H. (2018). Examining fraud risk factors on asset misappropriation: evidence from the Iranian banking industry. Journal of Financial Crime. Vol. 26. Is. 2. DOI: 10.1108/ JFC-01-2018-0008.
Kellerman, B. (2004). Bad Leadership: What It Is, How It Happens, Why It Matters. Boston. Kennedy, J. P. (2018). Asset Misappropriation in Small Businesses. Journal of Financial Crime. Vol. 25. Is. 2. DOI: 10.1108/JFC-01-2017-0004.
Kim, W. C., Mauborgne, R. (1992). Parables of Leadership. Harvard Business Review. URL: https://hbr.org/1992/07/parables-of-leadership.
Koomson, T. A. A., Owusu, G. M. Y., Bekoe, R. A., Oquaye, M. (2020). Determinants of asset misappropriation at the workplace: the moderating role of perceived strength of internal controls. Journal of Financial Crime. Vol. 27. Is. 2. DOI: 10.1108/JFC-04-2020-0067.
Kreitner, R. (2012). Organizational Behavior. 10th Ed. New York.
Le, T. T. H., Tran, M. D. T. (2018). The effect of internal control on asset misappropriation: The case of Vietnam. Business and Economic Horizons. Vol. 14. Is. 4. DOI: 10.15208/ beh.2018.64.
Martin, J., Feldman, M. S., Hatch, M. J., Sitkin, S. B. (1983). The Uniqueness Paradox in Organizational Stories. Administrative Science Quarterly. Vol. 28. Is. 3. DOI: 10.2307/2392251.
Martin, J., Powers, M. (1983). Truth or Corporate Propaganda: The Value of a Good War Story. Organizational Symbolism.
Miller, P. (1994). Accounting as social and institutional practice: an introduction / Hopwood A., Miller P. Accounting as social and institutional practice. Cambrige. DOI: 10.2307/2076997.
Mintzberg, H. (1973). The Nature of Managerial Work. New Jersey.
Mulder, N. (1994). The Ideology of Javanese-Indonesian Leadership. Leadership on Java : Gentle Hints, Authoritarian Rule. Surrey.
Needle, D. (2004). Business in Context: An Introduction to Business and Its Environment. 4th Ed. London.
Nia, E. H., Said, J. (2015). Assessing Fraud Risk Factors of Assets Misappropriation: Evidences from Iranian Banks. Procedia Economics and Finance. Vol. 31 Is. 15. DOI: 10.1016/s2212-5671(15)01194-6.
Paine, L. S. (1994). Managing for organizational integrity. Harvard Business Review.
Ravasi, D., Schlutz, M. (2006). Responding to organizational identity threats: Exploring the role of organizational culture. Academy of Management Journal. Vol. 49. Is. 3.
Robbins, S. P. (1996). Organizational Behavior: Concepts, Controversies and Applications. Indonesian Ed. Vol. 1. Jakarta.
Schein, E. H. (2010). Organizational Culture and Leadership. 4th Ed. San Francisco.
Schultz, M. (1995). On Studying Organizational Cultures: Diagnosis and Understanding. Berlin. Singleton, T. W., Singleton, A. J. (2010). Fraud Auditing and Forensic Accounting. 4th Ed. New Jersey.
Spardley, J. P. (1979). The Ethnographic Interview. Michigan.
Stake, R. E. (2010). Qualitative Research: Studying How Things Works. New York.
Terry, G. R. (1972). Principles of Management. 6th Ed. Homewood.
Tjosvold, D., Tjosvold, M. M. (1995). Becoming Committed to Leading.
Trice, H. M., Beyer, J. M. (1984). Studying Organizational Cultures Through Rites and Ceremonials. The Academy of Management Review. Vol. 9. Is. 4. DOI: 10.2307/258488.
Vimalanathan, A. N., Kalaichelvi, S., Antony, Dr. (2017). A Study On Organizational Culture. International Journal of Research — GRANTHAALAYAH. Vol. 5. Is. 8. DOI: 10.5281/zenodo.894489.
Waldman, D. A., Ramirez, G. G., House, R. J., Puranam, P. (2017). Does leadership matter? CEO leadership attributer and profitability under conditions of perceived environmental uncertainty. Academy of Management Journal. Vol. 44. Is. 1. DOI: 10.5465/3069341.
Waldman, D. A., Yammarino, F. J. (1999). CEO charismatic leadership: levels-of-management and levels-of-analysis effects. Academy of Management Review. Vol. 24. Is. 2. DOI: 10.2307/259082.
Watkins, M. D. (2013). What Is Organizational Culture? And Why Should We Care? URL: https://hbr.org/2013/05/what-is-organizational-culture.
Wells, J. T. (2017). Corporate Fraud Handbook: Prevention and Detection. 5th Ed. DOI: 10.1002/9781119351962.app.
Westwood, R. I. (1992). Headship and Leaderhsip. Organizational Behaviour: A Southeast Asian Perspective.
Yulk, G. (2013). Leadership in Organization. 8th Ed. New Jersey.
Zakaria, K. M., Nawawi, A., Salin, A. S. A. P. (2016). Internal controls and fraud-empirical evidence from oil and gas company. Journal of Financial Crime. Vol. 23. Is. 4. DOI: 10.1108/JFC-04-2016-0021.
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Published
2022-09-29
How to Cite
Adji, A. F. R., & Chariri, A. (2022). The Role of Leadership Style in Asset Misappropriation: An Ethnography Study. Theory and Practice of Forensic Science and Criminalistics, 28(3), 28-46. Retrieved from https://khrife-journal.org/index.php/journal/article/view/530
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