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Article
Publication date: 26 October 2020

Khairul Saidah Abas Azmi and Rozaimah Zainudin

This paper aims to investigate how money in politics contributes to corruption in Malaysia.

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Abstract

Purpose

This paper aims to investigate how money in politics contributes to corruption in Malaysia.

Design/methodology/approach

This study used in-depth semi-structured interviews to collect primary data. The interviews were conducted with two elite groups comprising seven politicians and seven corporate leaders. Data were then analysed using a thematic analysis approach.

Findings

The findings indicate how money in politics contributes to corruption in Malaysia. Various types of corruption in the country are identified, namely political donation, bribery and money politics. This study also provides evidence of the underlying factors driving money politics.

Practical implications

This paper offers valuable insights to policymakers and enforcement agencies for vigorous prosecution or appropriate sanction against the perpetrators. Especially on the weak regulation of political finance in Malaysia, this paper provides insights into how the weakness is used to manufacture corruption.

Originality/value

This paper provides evidence of how money politics cultivate corrupt activities, which are relatively sensitive and controversial by nature. The rarely obtained views from the elite groups provide a significant value to research.

Details

Journal of Financial Crime, vol. 28 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 20 December 2023

Shuwen Li, Zarina Zakaria and Khairul Saidah Abas Azmi

This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.

Abstract

Purpose

This study aims to explore the conflicting issues of carbon accounting and trading practices in China through the lens of agonistic democracy.

Design/methodology/approach

Based on a framework of three interrelated levels, this study explores emitting entity carbon accounting debates and discussions in mitigating climate change. Interview data were collected from 20 emitting entity participants and external auditors.

Findings

This study identifies irreconcilable conflicts between emitting entities and the government in carbon accounting and trading activities. Under the strong influence of government power, emitting entities portray themselves as “responsible” and “legitimate” state-owned enterprises. This study further identifies possible democratic spaces and reveals the potential for agonistic discourse and a fallacy of “consensus” and monologues in institutional space. If the emitting entity and government can overcome their participation challenges, this would significantly facilitate vibrant and agonistic discourse in carbon activities and pave the way for democratic spaces.

Originality/value

This study demonstrates the potential and limitations of applying agonistic democracy and the significance of participation in institutional spaces in government-led carbon accounting and trading issues. It enriches prior research on promoting democratic participation in carbon accounting from the agonistic democracy perspective.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 23 June 2020

Shehu Umar Sa'id and Khairul Saidah Abas Azmi

This paper aims to explore the challenges faced in combating fraudulent practices in the Nigerian public sector.

Abstract

Purpose

This paper aims to explore the challenges faced in combating fraudulent practices in the Nigerian public sector.

Design/methodology/approach

This paper is essentially the result of primary data of in-depth semi-structured interviews. An in-depth interview was conducted with 14 respondents comprises (4) auditors, (4) accountants, (2) legal practitioners, (2) staff of the Economic and Financial Crime Commission (EFCC) and (2) staff of the Federal Inland Revenue Service. The interviews data collected were analyzed using a thematic analysis approach.

Findings

This study found that among the challenges to combat fraudulent practices in the Nigerian public sector is first the prevalence of Godfatherism in the Nigerian public sector. Godfatherism offers selective judgment, lack of agencies autonomous and the party system which remains a challenge. Second, the issue of political immunity undermines public governance which illustrates an exemption of punishment, constitutional protections and the political environment are some major challenges faced in preventing fraud in the Nigerian public sector.

Practical implications

This study, therefore, offers an important platform to Nigerian anti-graft bodies such as the “EFFC,” “Independent Corrupt Practices Commission” (ICPC) and “Code of Conduct Bureau” (CCB). Thus, it perhaps eases the way of combating fraudulent practices in Nigeria.

Originality/value

This paper is original and unique in its form and has value to anti-graft bodies and practitioners in the Nigerian public sector, private sector other African economies and academics.

Details

Journal of Financial Crime, vol. 29 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Content available
Article
Publication date: 8 February 2022

Reza Monem

994

Abstract

Details

Accounting Research Journal, vol. 35 no. 1
Type: Research Article
ISSN: 1030-9616

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