Workplace theft in SMEs: evidence from the mobile telephone sector in Nigeria

Yekini, Kemi C. and Ohalehi, P. and Oguchi, I. and Abiola, O. (2017) Workplace theft in SMEs: evidence from the mobile telephone sector in Nigeria. Australasian Journal of Islamic Finance and Business . ISSN 2206-4397 (In Press)

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Abstract

Purpose - This study investigates employee fraud within small enterprises in the Nigerian mobile phone sector. It also seeks to understand the key factors that motivate employees to engage in fraudulent behaviours against their employers, and the consequences of these fraudulent behaviours on small businesses (SMEs) in Nigeria.

Design/methodology/approach - The empirical study involves the use of quantitative research. Data was collected through structured questionnaires from 159 business owners, sales representatives, cashiers and suppliers. Frequency distribution, Percentages, Pearson correlation, and multiple regression analysis were used to analyse the collected data.

Findings - The findings from this research shows a significant relationship between personal and organisational factors and employee theft. Particularly, organisational factors made the strongest positive contribution to employee theft. The research also revealed that employee theft had significant effects on employers but less significance on employees. In addition, the research revealed that many businesses did not have preventive measures against employee theft in their firms.

Originality/Value – This study shows the relationship between different factors that could cause an employee to engage in fraudulent behaviours, particularly in SMEs in Nigeria.

Item Type: Article
Keywords: Employee fraud; Employee theft; Fraud; Occupational fraud; Workplace theft; SME
Schools/Departments: University of Nottingham, UK > Faculty of Social Sciences > Nottingham University Business School
Related URLs:
Depositing User: Eprints, Support
Date Deposited: 21 Dec 2017 11:43
Last Modified: 23 Dec 2017 12:12
URI: http://eprints.nottingham.ac.uk/id/eprint/48842

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