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Strategies to Reduce Occupational Fraud in Small Restaurants

机译：减少小餐馆职业欺诈的策略

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摘要

Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in establishing methodological triangulation. Using Yin's 5-step process, data were coded and analyzed to identify emergent themes. The primary emergent themes obtained from data analysis revealed that owner monitoring, analytical procedures, and segregation of duties are effective strategies to minimize employee fraud. Participants revealed that the implementation of these strategies may reduce organizational losses associated to fraud. The findings of this study may contribute to social change by reducing fraud activities, business failures, unemployment level, and criminality rate while promoting trust between community members and their institutions.
机译：职业欺诈是一种日益增长的商业风险，与大企业相比，小企业造成的财务损失更大。由于职业欺诈，企业主损失了大约5％的收入。这个多案例研究的目的是探索一些小餐馆的企业主用来减少职业欺诈的策略。欺诈三角理论是本研究的概念框架。来自波多黎各的三名小餐馆老板参加了面对面的半结构化访谈，以揭示他们成功地减少欺诈的成功策略。数据收集过程还包括有助于建立方法三角剖分的商业文档和研究人员观察。使用Yin的5个步骤，对数据进行了编码和分析，以识别新出现的主题。从数据分析中得出的主要新兴主题表明，所有者监控，分析程序和职责分工是使员工欺诈最小化的有效策略。与会者透露，实施这些策略可以减少与欺诈相关的组织损失。这项研究的结果可能通过减少欺诈活动，企业倒闭，失业水平和犯罪率，同时促进社区成员及其机构之间的信任来促进社会变革。

著录项

  • 作者

    Ortiz García, Angel.;

  • 作者单位

    Walden University.;

  • 授予单位 Walden University.;
  • 学科 Accounting.
  • 学位 D.B.A.
  • 年度 2018
  • 页码 128 p.
  • 总页数 128
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 建筑科学;
  • 关键词

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