BEHAVIORAL ACCOUNTING

Both Sides of the Coin: Motives for Corruption

Among Public Officials and Business Employees

-SALMA FIDA HAKIMA (C1I016003)

- MOCHAMMAD SALMAN AL FARISI (C1I016026)
-EMIR SURYA (C1I017004)
-WINNY FARADILLA (C1I017030)
 ABSTRACT
O The aim of this study is to better understand
why public officials and business employees
engage in corruption. Insight into individual-
level explanations for corruption was
obtained with the aid of a self-report survey.
 INTRODUCTION
O The most widely used indicator of the level of a
country’s public sector corruption is the Corruption
Perceptions Index, annually published by the
nongovernmental organization Transparency
International. According to this index, the public
sector of the Netherlands is one of the least corrupt
countries.
 Defining and Conceptualizing
Corruption
O This is a rather broad definition that includes
a wide array of unethical and criminal acts,
such as conflicts of interest, forgery, and
embezzlement. To make progress in the
explanation of corruption, research should
focus on a rather narrow form of corruption in
a limited context.
 The Empirical Study of Corruption

O The empirical study of corruption is

challenging, no matter whether the actions of
business employees, public officials, or both
form the object of the study. Per definition,
per- petrators of crimes try to cover up their
involvement and are generally unwilling to
provide evidence.
 METHOD
Procedure and Respondense
Questionnaire

Worked at Public Sector Worked at Private Sector

(202) (200)

Managemet Position 21% 31%

Frequency of professional
public–private interactions:
- Monthly 18%
- Weekly 40% 60%
- Daily 42% 39%
 METHOD
Measure
Two versions of the questionnaire were developed, one for the
private sector, the active side of corrupt transactions in this
study, and one for the public sector, the passive side. Both
versions were kept as similar as possible.
METHOD
Variable
 METHOD
Analysis
To estimate the degree of relationship between corruptionproneness and
the proposed motives, point-biserial correlation coefficients were
calculated, which is the value of Pearson’s product moment correlation
when one of the variables is dichotomous and the other variables are
measured on a ratio or interval scale (Kornbrot 2005). Next, binary logistic
regression analyses were performed to test which of the proposed motives
explained respondents’ proneness to corruption, and whether the effects of
the motives depended upon the respondents’ sector and side in the corrupt
transactions.
Result
Binary logistic regression analyses were performed to examine
which of the motives were best able to explain corruption
proneness. Three models were tested: the first consists of
background factors, the second adds motives, and the third
subsequently adds social desirability bias. The first model consisted
of the background factors gender, age, and education level and the
sector respondents were employed in. As shown in Table 2, of the
background factors only gender explained respondents’ proneness
to corruption; females were less prone to corruption than males.
 Discussion

This study aimed at gaining better understanding of

why, at an individual level, business employees and
public officials engage in corrupt transactions. The
findings show that all proposed motives were
related to self-reports of corruption proneness.
THANK YOU