Integration of Accountability and Fraud Diamond Theories as a Framework to Predict Fraud in the General Education Sector: A Case Study of Zambia

Authors

  • Paul Bernandicto Ngosa School of Humanities and Social Sciences, the University of Zambia, Lusaka, Zambia
  • Jason Mwanza Department of Finance, Ministry of Religious Affairs and National Guidance, Lusaka, Zambia.

DOI:

https://doi.org/10.31695/IJASRE.2021.34065

Keywords:

Integration, Theory of Accountability, Fraud Diamond Theory, General Education Sector, Zambia

Abstract

Purpose: The purpose of this paper is to present a critical review of the contributions of more than one theory to fraud research (which is often referred to as “theoretical triangulation or integration” or “theoretical pluralism) in a public organization,”, with a particular focus on the manner in which chosen variables from a given theory could be employed to develop research assumptions.

Design/methodology/approach:  The authors conduct an analysis of how to employ theoretical integration and methodological monism in fraud research. To this end, they use three theories for illustrative purposes.

Findings: The authors argue that using theories with varying epistemological notions that are captured by appropriate research methods enables one to explore and account for different layers of theoretical concepts pertaining to fraud in organizations.

Originality/value: The paper contributes to the thinking about the interaction between theory applications by demonstrating that theoretical integration is more meaningful than single theories in order to provide deeper understandings of fraud phenomena.

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Published

2021-08-31

How to Cite

Paul Bernandicto Ngosa, & Jason Mwanza. (2021). Integration of Accountability and Fraud Diamond Theories as a Framework to Predict Fraud in the General Education Sector: A Case Study of Zambia. International Journal of Advances in Scientific Research and Engineering (IJASRE), ISSN:2454-8006, 7(8), 127–143. https://doi.org/10.31695/IJASRE.2021.34065

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