One area of concern for retailers is the impact of employee theft on retailing profit margins and operations. It is possible that the application of the theory of planned behavior (TPB) to the employee theft could shine some light on the problem and possibly offer some assistance to retailers. The purpose of this paper is to apply TPB to this phenomenon.
A model and series of propositions are developed. The propositions are open to empirical verification and can form the basis for a research stream on retail employee theft.
The model incorporates certain individual difference factors that are likely to influence intentions to engage in retail theft. The model proposes that variables such as organizational commitment and an employee's moral norm are likely to have an impact on retail theft.
The propositions stemming from the model have to be tested empirically. The model incorporates certain individual difference factors that are likely to influence intentions to engage in retail theft. There are additional individual and external factors that will have direct and indirect on the variables in the proposed model.
Before efforts can be undertaken to stem employee theft, retail managers need to understand the phenomenon. The application of the TPB to this phenomenon is a step in that direction. It can provide insights to retail management on the nature of employee theft and who is likely to engage in it. In addition, information can be obtained for use in human resources efforts such as pre‐employment screening.
Prior work on retail employee theft has not applied the TPB in an effort to understand the phenomenon. This is an initial effort to do so.
