Sikka, P and Lehman, G (2015) The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects. Critical Perspectives on Accounting, 28. pp. 62-70. DOI https://doi.org/10.1016/j.cpa.2015.01.008
Sikka, P and Lehman, G (2015) The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects. Critical Perspectives on Accounting, 28. pp. 62-70. DOI https://doi.org/10.1016/j.cpa.2015.01.008
Sikka, P and Lehman, G (2015) The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects. Critical Perspectives on Accounting, 28. pp. 62-70. DOI https://doi.org/10.1016/j.cpa.2015.01.008
Abstract
Corruption in government procurement programs is a perennial problem. The paper by Dean Neu, Jeff Everett and Abu Shiraz Rahaman emphasises the value of internal controls in government departments in constraining individuals and promoting ethical conduct. In response, this paper argues that good internal controls in government departments, though highly desirable, are unlikely to make a significant dent in corrupt practices to secure government contracts. A major reason for this is the supply of corruption by corporations keen to secure lucrative contracts. Within the spirit of contemporary capitalism, they have an insatiable appetite for profits and have shown willingness to engage in corrupt practices to secure government departments. The issues are illustrated with the aid of two case studies. It is argued that the supply-side of corruption severely limits the possibilities of preventing corruption in government procurement.
Item Type: | Article |
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Uncontrolled Keywords: | Corruption; Government procurement; Internal controls |
Subjects: | H Social Sciences > HJ Public Finance |
Divisions: | Faculty of Social Sciences Faculty of Social Sciences > Essex Business School |
SWORD Depositor: | Unnamed user with email elements@essex.ac.uk |
Depositing User: | Unnamed user with email elements@essex.ac.uk |
Date Deposited: | 14 Apr 2015 15:39 |
Last Modified: | 05 Dec 2024 16:50 |
URI: | http://repository.essex.ac.uk/id/eprint/13528 |
Available files
Filename: 1-s2.0-S1045235415000192-main.pdf