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Corruption and the curse of over-quantification

Hendi Yogi Prabowo (Department of Accounting, Faculty of Business and Economics, Islamic University of Indonesia, Sleman, Indonesia)

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 27 September 2022

Issue publication date: 1 December 2023

283

Abstract

Purpose

The primary purpose of this exploratory paper is to propose a novel analytical framework for examining corruption from a behavioral perspective by highlighting multiple issues associated with quantification culture.

Design/methodology/approach

This paper is part of the author’s exploratory study into the complex corruption phenomenon in Indonesia from a variety of viewpoints to obtain a better understanding of its nature and dynamics. By building on previous literature on quantification culture, audit culture and the corruption phenomenon, this paper explores the different issues related to overreliance on numbers and how they may have led to increased corruption, particularly in Indonesia. Using the Fraud Decision Scale framework, this paper also demonstrates how the quantification culture affects the cost-benefit analysis of corruption offenders. To develop the best anticorruption strategy and lay the groundwork for future anticorruption studies, this paper presents a fresh perspective on how to analyze and evaluate the corruption issue.

Findings

The author established that despite the benefits that quantification practices – such as indicators, scores, ratings and rankings – bring to societies and organizations, there is evidence that these practices can have unfavorable effects when used excessively or incorrectly. One of the adverse effects of quantification practices is over-quantification, which manifests as various inappropriate behaviors, including an excessive desire to acquire riches and material belongings. Additionally, the worship of ranks and status derived from quantitative evaluation processes has led many people to prioritize short-term objectives above long-term improvements. Eventually, these will cause organizations to lose productivity and make them susceptible to fraud and corruption. Future studies are needed to determine the most effective approach for mitigating over-quantification issues. In this exploratory paper, the author proposes balancing quantitative practices with qualitative knowledge to gradually alter people’s behavior by broadening their perspectives in perceiving various phenomena in the world, not only by describing and explaining them but also by comprehending their underlying meanings.

Research limitations/implications

This exploratory study is self-funded and relies primarily on documentary analysis to explore the corruption phenomenon in Indonesia. Future studies will benefit from in-depth interviews with former corruption offenders and investigators.

Practical implications

This exploratory paper contributes to the development of a sound corruption prevention approach by presenting a novel analytical framework for examining various behavioral problems linked with quantification culture that may lead to the escalation of corruption.

Originality/value

This study emphasizes the significance of understanding the structure and dynamics of quantification culture and their negative behavioral impacts on people to comprehend the corruption phenomenon better.

Keywords

Acknowledgements

The author would like to acknowledge colleagues from the Association of Certified Fraud Examiners (ACFE) Indonesia Chapter and the Corruption Eradication Commission (KPK) for their valuable insights into various aspects of fraud and corruption in Indonesia.

Citation

Prabowo, H.Y. (2023), "Corruption and the curse of over-quantification", Journal of Financial Crime, Vol. 30 No. 6, pp. 1629-1652. https://doi.org/10.1108/JFC-08-2022-0179

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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