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Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting

机译：态度，主观规范和行为控制对公共采购意图和腐败行为的影响：欺诈三角和管理会计中的计划行为

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This study explores the values that develop in society which are social constructs that are thought to be related to attitudes, norms, and controlling individual behavior in society and in turn can foster intentions and behavior to corrupt. This research was conducted empirically by involving 265 respondents from accountants, stakeholders, civil servants and inspectors in Central Java, Indonesia who were analyzed by Structural Equation Modeling (SEM) with AMOS analysis tools. The theoretical test results confirm the fraud triangle and the theory of planned behavior to study the opportunity and financial process factors and the rationalization factor which emphasizes the moral psychological aspects. In practical terms, these findings underline the need for tiered supervision in the implementation of goods and services procurement projects in the public sector, improve the quality of reporting and accounting systems, and improve individual integrity to carry out work. Also, it is necessary to increase the remuneration of employees and provide competitive pricing for the private sector involved in procurement projects to minimize intentions for corruption and corrupt behavior by improving the quality of life of the individuals involved in supervision, auditing and reporting.
机译：本研究探讨了社会中发展的价值观，这些价值观是被认为与社会中的态度，规范和控制个人行为有关的社会构建体，又可以促进腐败的意图和行为。通过涉及由AMOS分析工具的结构方程模型（SEM）分析的印度尼西亚中爪哇省的会计师，利益攸关方，公务员和检查员的265名受访者，经验凭经验进行了主导。理论测试结果证实了欺诈三角和计划行为理论，以研究机会和财务过程因素和强调道德心理方面的合理化因素。实际上，这些调查结果强调了在公共部门的商品和服务采购项目实施中，提高报告和会计制度的质量，提高个人诚信，以提高个人诚信开展工作。此外，有必要增加雇员的薪酬，为采购项目中涉及的私营部门提供竞争性定价，以最大限度地减少腐败和腐败行为的意图，通过提高参与监督，审计和报告的个人的生活质量。

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