Quality of internal control procedures : antecedents and moderating effect on organisational justice and employee fraud

Purpose – This study aims to bring together theoretical concepts from the organizational justice, internal control and fraud literature to develop two distinct models relating to employee fraud and the quality of internal control procedures (ICP), respectively.

Design/methodology/approach – Survey data from 64 Australian firms were used to develop the two models. The first model was tested using a logistic regression analysis, and the second model was tested using a multiple regression analysis.

Findings – The first model reveals that the quality of ICP has a moderating effect on the relationship between perceptions of organizational justice and employee fraud. The second model indicates that ICP quality is significantly and positively related to three key organizational factors: the corporate ethical environment, the extent of risk management training of staff, and the internal audit (IA) activity level.

Practical implications – Risk management strategies relating to employee fraud will need to pay greater attention to organizational factors that affect both perceptions of justice at the workplace and ICP quality, including fostering a more ethical and equitable work environment, increasing IA activities and staff training in risk management.

Originality/value – Using the fraud triangle framework, this study extends previous literature by providing empirical evidence on the role of organizational justice and ICP regarding employee fraud.

Organisational innovation

Adela McMurray, Peter O'Neill, John Buckeridge and Julie Wolfram-Cox identify challenges and blockages to skills acquisition in the technical professions.

Email correspondence : a qualitative data collection tool for organisational researchers

This paper proposes a novel method for qualitative data collection in organisational research, that of email correspondence. This approach involves written communication between the researcher and each respondent, as a conversational dialogue is constructed. An overview of this method of engaging vvith respondents is provided. The author then discusses how email correspondence was used in two studies of middle managers, outlining both the benefits and challenges experienced. Lessons learned for future use of the method are also considered. Email correspondence proved a valuable tool in revealing respondents' workplace experiences, and this method provides opportunity for organisational researchers seeking to explore employees' personal reflections.

CSR orientation and organisational performance in the Australian retail industry

This paper aims to contribute to current business ethics literature by conceptualising the relationship between organisational culture, corporate strategy, and target stakeholders and the formation of a CSR orientation. The paper will further explore whether corporate social responsibility policies and practices will result in an overall improved positional advantage for the firm and, as a consequence, positively enhance organisational performance. These relationships will be examined within the context of the retail industry in Australia, focusing on the food, clothing and textiles, and footwear sectors.

Organisational security requirements : an agile approach to ubiquitous information security

This paper proposes to address the need for more innovation in organisational information security by adding a security requirement engineering focus. Based on the belief that any heavyweight security requirements process in organisational security will be doomed to fail, we developed a security requirement approach with three dimensions. The use of a simple security requirements process in the first dimension has been augmented by an agile security approach. However, introducing this second dimension of agile security does provide support for, but does not necessarily stimulate, innovation. A third dimension is, therefore, needed to ensure there is a proper focus in the organisation's efforts to identify potential new innovations in their security. To create this focus three common shortcomings in organisational information security have been identified. The resulting security approach that addresses these shortcomings is called Ubiquitous Information Security. This paper will demonstrate the potential of this new approach by briefly discussing its possible application in two areas: Ubiquitous Identity Management and Ubiquitous Wireless Security.

New work ethics? The corporate athlete's back end index and organisational performance

Drawing on Michel Foucault’s later genealogies of the Self the paper will illustrate particular dimensions of the increasingly powerful individualizing and normalizing processes shaping the lifeworlds of worker-citizens in a globalizing risk society. Processes that require those who wish to be positively identified as professional, entrepreneurial, resilient, effective, athletic to do particular sorts of work on themselves. Here the paper argues that we can identify the emergence of what we call New Work Ethics. We illustrate this more general argument via an analysis of the ways in which a large Information Technology (IT) organization seeks to produce—via a workplace health and fitness program—employees who imagine themselves as embodying the behaviours and dispositions that mark the person as a corporate athlete. Knowledge of the Self in these terms can, it is promised, enhance the performance of the Self, and the organization.