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- Title
Understanding Fraud in the Not-For-Profit Sector: A Stakeholder Perspective for Charities.
- Authors
Uygur, Saffet A.; Napier, Christopher J.
- Abstract
The theorisation of fraud has largely been developed in the for-profit sector, and the paper extends this to the not-for-profit sector. Motivated by social control theory, we adopt a qualitative approach to assess the views of key charity stakeholders (social control agents) of charities registered with the Charity Commission for England and Wales about fraud. We find that stakeholders, especially donors and beneficiaries, are often reluctant to label 'fraud' as a threat to the sector. This reflects 'trusting indifference', a value embedded in the sector that brings more harm than good to the sector in terms of wrongdoing, by hampering effective social control. Adapting existing theories of fraud to charities, we propose a 'fraud tower' with three layers: the social layer (trusting indifference), organisational layer (opportunity), and individual layer (fraudsters-opportunity seekers).
- Subjects
FRAUD; NONPROFIT sector; CHARITIES; SOCIAL control; CHARITABLE uses, trusts, &; foundations
- Publication
Journal of Business Ethics, 2024, Vol 190, Issue 3, p569
- ISSN
0167-4544
- Publication type
Article
- DOI
10.1007/s10551-023-05373-5