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Concomitant Debacle of Fraud Incidences in the Nigeria Public Sector: Understanding the power of Fraud Triangle Theory

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  • Rabi’u Abdullahi
  • Noorhayati Mansor

Abstract

Detecting and preventing fraud is not an easy task, especially in the Nigerian public sector because it requires comprehensive knowledge about the nature of fraud, how it can be perpetrated and obscured by the fraudsters. Consequently, this study was, conducted with the primary aim to examine the significance relationships between the elements of FTT and fraud incidences towards combating the fraud outrages in the Nigerian public sectors. It was found that various factors are linked to the fraud perpetration in the public sector such as greediness of the high-profile government officials and poor standard of living for the lower rank officers. Equally, it is suggested that the Nigerian government should establish Salary Scale Reform (SSR) to increase the civil servants’ salary and provides fringe benefits to improve employees’ standard of living. Additionally, the Nigerian government should initiate a training scheme such as workshop, seminar and conference to enhance the employees’ moral behaviour and understand the negative impact of fraud on their behaviour and Nigerian economy. The study will immensely help Nigerian government and anti-graft bodies to understand why and how the public servants commit fraud so as to apply an appropriate control measure to combat the menace. From the academic perspective, this study stems to bridge the gap of insufficient study in relation to the application of FTT toward curtailing the broad range of possible causes of fraudulent activities.

Suggested Citation

  • Rabi’u Abdullahi & Noorhayati Mansor, 2015. "Concomitant Debacle of Fraud Incidences in the Nigeria Public Sector: Understanding the power of Fraud Triangle Theory," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(9), pages 241-255, September.
    • Handle: RePEc:hur:ijarbs:v:5:y:2015:i:9:p:241-255
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    References listed on IDEAS

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    3. Dickson Mukoro & Ogijo Yamusa & Samuel Faboyede, 2013. "The Role Of Forensic Accountants In Fraud Detection And National Security In Nigeria," Manager Journal, Faculty of Business and Administration, University of Bucharest, vol. 17(1), pages 90-106, May.
    4. Patrick Kelly & Carol A. Hartley, 2010. "Casino gambling and workplace fraud: a cautionary tale for managers," Management Research Review, Emerald Group Publishing Limited, vol. 33(3), pages 224-239, March.
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    Cited by:

    1. Olajire Aremu Odunlade & Folajimi Festus Adegbie & Oluwatoyosi Tolulope Olurin, 2022. "Information Technology and Public Sector Fraud in Nigeria," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 6(10), pages 01-04, October.
    2. Rabi’u Abdullahi & Noorhayati Mansor, 2015. "Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(4), pages 38-45, October.
    3. Madzivire E.T & Nyamwanza L & Mushonga W & Takachicha M. T & Mulonda D, 2020. "An Investigation on the Effectiveness of Forensic Audit as a Tool for Fraud Detection and Prevention," Journal of Accounting, Business and Finance Research, Scientific Publishing Institute, vol. 10(2), pages 49-67.
    4. SAFTA (PLESA) Ioana Lavinia & SABAU (POPA) Andrada Ioana & BORLEA Sorin Nicolae, 2022. "Selecting Indicators Of Predicting Fraud Risk. Case Study For Romanian Business Environment," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 74(4), pages 75-90, December.

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