Analysis of employee and management fraud in Tanzania

Author:Omari Zuberi, Siasa Issa Mzenzi
Position:Department of Accounting, University of Dar es Salaam Business School, University of Dar es Salaam, Dar es Salaam, Tanzania

Purpose The study aims to explore specific motivations, rationalizations and opportunities that are involved in the occurrences of both employee and management fraud in the context of an emerging African country, Tanzania. It builds and extends from the fraud triangle theory. Design/methodology/approach A survey was developed and administered to 114 participants who had witnessed, had examined or had been involved in fraud resolutions. The participants included... (see full summary)

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