Organizational factors affecting the tendency of employees to commit financial crimes

Article Type:
Research/Original Article (دارای رتبه معتبر)
Background and purpose

 The tendency of employees to commit financial crimes is affected by internal and external organizational variables, since it is not possible to identify and modify external organizational variables that are especially rooted in the macro structure of society, therefore, identifying internal organizational factors affecting the tendency of employees Financial crimes with the aim of correcting them are more important in this research. This research has been done with the aim of identifying the organizational factors affecting employees' orientation.


 The method of this research is descriptive-survey. The statistical population of Payvar and Peymani employees, which was selected using Morgan's sample size table, was 336 people. The data was collected through a questionnaire with closed questions. The validity of the research tool was calculated using the study of scientific and library sources, the views of professors and elites related to the research topic, and its reliability was calculated using Cronbach's alpha test at 0.91. Finally, the research data has been analyzed with Friedman's test and sample t-test.


 The findings indicate that the highest average of research variables affecting the tendency of employees to commit financial crimes are: organization structure variables (3.85), first rank; Duties of managers (3/69), second rank; Monitoring and control system (3/32) ranks third and organizational culture (3/15) ranks fourth.


 According to the finding of the priority of influence in the findings, it is necessary to take corrective actions from the highest priority that has the most impact in order to reduce the tendency of employees to this problem.

Supervision & Inspection, Volume:17 Issue: 66, 2024
37 to 64  
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