1.1 lý thuyết/khuôn khổ khái niệmXem xét các tài liệu liên quan đến nghiên cứu này được chia thành một số phần chính như: Thái độ và hành vi, đạo Đức, kẻ trộm tiền mặt, kẻ trộm lần, và kẻ trộm của hàng tồn kho và dữ liệu, phong cách lãnh đạo, và nguy cơ phá sản.1.1.1. Thái độ và hành viEmployees engaged in theft and deviant behavior typically driven to do so by attitudes and behavior patterns, which manifested by internal and external factors. The practice itself is any unauthorized appropriation of company property by employees for their own personal use or inappropriate sale to another (Rittenburg, 2006; Wells, 2003). The review of personal, internal, and external factors that could be related to employee theft would contain voluminous references taken from the disciplines of social psychology, sociology, and criminology. The factors of attitude, which can motivate employees to steal, can be a combination of environmental, personal, and organizational. Specifically, Wells (2001) stated, researchers concluded the most common reason of employee theft had little to do with opportunity, but more with personal motivation of the dissatisfy employee. The dissatisfy employee may have certain reasons for rationalizing employee theft as being an additional perk. The research will be indicated that employees do feel justified in stealing company property when they perceive unfairness or inadequacy on the job. A contributor to the attitude of theft by employees is the notion that individuals are predisposed to a psychological pattern to steal. However, support for the “bad apple” theory is greatly outweighed by other research. Seemingly, decent individuals (Association of Certified Fraud Examiners, 2006) generally attribute the motivation of employee theft to personal issues such as gambling, alcoholism, or lifestyle enhancement. Individuals engaged in employee theft for maintenance of personal issues are different from those engaged for reasons of ease or convenience. For example, the sustaining of personal status, feeding a habit, or seeking a thrill from theft activity will continue until there is a compelling reason to cease, desist, or suspend the activity, such as potential detection. Typically, the median length is approximately 18 months from inception to detection (Association of Certified Fraud Examiners, 2006). The literature also indicated that studies of social behavior patterns have found a direct relationship between employee theft and the employee’s excessive lifestyle spending. Individuals that have excessive gambling problems, consistent alcohol and drug tendencies, terminal family illness, and extramarital involvement (Kramer & Buckhoff, 2005) support the social behavior patterns, furthermore. For example, scholars indicated that the amount of alcohol consumed per week could be a key when determining the extent of employee theft.
đang được dịch, vui lòng đợi..