Cognitive rationalization in occupational fraud: structure exploration and scale development

نویسندگان

چکیده

The structure and measurement of occupational fraud rationalization as one the motivations for fraudulent behavior has been a major obstacle in theoretical research practical problems. In order to answer fundamental question, “What does cognitive involve?,” this paper explored scale development internal psychological factors rationalization. Several methods were used purpose, such data collection, interviews, review & verification, project purification, structural reliability validity test. results showed that, based on structure, presented second-order three-dimensional first-order eight-dimensional factors. Further, formal containing 27 items related metric was constructed measure terms variable correlations, empirically tested criterion from perspective personality traits. result revealed significant positive (negative) correlation between Machiavellian traits (empathy traits) rationalization, respectively. conclusion, provides an attempt address challenges expanding application moral disengagement theory field laying some groundwork subsequent development.

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ژورنال

عنوان ژورنال: Frontiers in Psychology

سال: 2023

ISSN: ['1664-1078']

DOI: https://doi.org/10.3389/fpsyg.2023.1112127