This study aims to provide theoretical and empirical insights concerning how macro-level characteristics influence micro-psychological characteristics, in perpetrating fraudulent behaviours. This is because many fraud studies have mainly been focussed on the solo psychological aspects of the offender, rather than the social environments. This study also makes clear that fraudulent behaviours are different from delinquencies.
This research is focussed on the big bureaucratic scandals, occurring in Indonesia. The authors chose Indonesia because it places one of the corrupt countries in The Association of Southeast Asian Nations countries. To achieve the goals, the authors used the ethnographic approach by conducting an exclusive interview with 30 elite executives from the Government of Indonesia.
This study finds a deeper understanding of the root causes of fraud committed by individuals and co-offenders, in which micro-psychological, situational, sociological and criminological aspects are linked together.
This study contains provocative findings that can stimulate a critical understanding of the psychological aetiology of an individual’s intention to perpetrate partial fraud or to co-offend.
