Determinants of occupational fraud occurrence in manufacturing companies in Kenya: moderated by macroeconomic factors

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dc.contributor.authorOguya, J. A.
dc.date.accessioned2024-10-15T07:53:16Z
dc.date.available2024-10-15T07:53:16Z
dc.date.issued2024
dc.descriptionFull - text thesis
dc.description.abstractFraud is a global issue that is pervasive in the manufacturing business. This is despite the fact that the manufacturing industry is critical for any country's economic development because it generates a significant portion of the world's GDP. The goal of this study was to establish the determinants of occupational fraud occurrence in manufacturing companies in Kenya, moderated by macroeconomic factors. The study's specific objectives were to assess the effect of employee attributes on occupational fraud occurrence in manufacturing companies in Kenya; to investigate the effect of firm attributes on occupational fraud occurrence in manufacturing companies in Kenya; to examine the effect of CEO attributes on occupational fraud occurrence in manufacturing companies in Kenya; and finally, to assess the moderating effect of macroeconomic factors on determinants of occupational fraud occurrence in manufacturing companies in Kenya. The study was based on the fraud diamond theory and rational choice theory, all of which describe the three key reasons why individuals commit fraud: pressure, opportunity, and rationalization. In the technique concentrating on positivist philosophy, an explanatory research design method was used. The research population was acquired using probability sampling. The target population consists of 1328 manufacturing enterprises that have registered with the Kenya Association of Manufacturers (KAM). The study used stratified random sampling. To capture the whole sample and collect thorough data, semi-structured questionnaires were delivered to employees via business level survey (enterprise survey). Descriptive statistics were used, as well as component analysis to decrease variables and ordinal regression analysis. The research may be useful to managers in Kenya's manufacturing industry. The study found that employees in financial or procurement roles have increased opportunities to manipulate transactions for personal gain due to their specialized roles and that companies with sound governance structures are better positioned to detect and prevent fraud through effective oversight. In addition, the study found that aligning CEO incentives with the company's long-term success rather than short-term financial gains the temptation for fraudulent activities. The study found that at 5% level of significance and 95% level of confidence, employee attributes, firm attribute, and CEO attributes were significant on occupational fraud occurrence. Finally, the study concluded that macro-economic were significant on moderating on determinants of occupational fraud occurrence in manufacturing companies in Kenya. Keywords: occupational fraud, manufacturing sector in Kenya, macroeconomic factors
dc.identifier.citationOguya, J. A. (2024). Determinants of occupational fraud occurrence in manufacturing companies in Kenya: Moderated by macroeconomic factors [Strathmore University]. http://hdl.handle.net/11071/15571
dc.identifier.urihttp://hdl.handle.net/11071/15571
dc.language.isoen
dc.publisherStrathmore University
dc.titleDeterminants of occupational fraud occurrence in manufacturing companies in Kenya: moderated by macroeconomic factors
dc.typeThesis
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