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Growing Science » Tags cloud » Perceived behavior control

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1.

Effect of attitudes, subjective norms and behavioral controls on the intention and corrupt behavior in public procurement: Fraud triangle and the planned behavior in management accounting Pages 331-338 PDF Download PDF

Authors: Zulaikha Zulaikha, Paulus T. Basuki Hadiprajitno, Abdul Rohman, Rr. Sri Handayani

doi 10.5267/j.ac.2020.11.020

๐Ÿ”‘ Keywords: Corruptive attitudes, Subjective norms, Perceived behavior control, Intentions to corruption, Corruptive behavior

Abstract:
This study explores the values that develop in society which are social constructs that are thought to be related to attitudes, norms, and controlling individual behavior in society and in turn can foster intentions and behavior to corrupt. This research was conducted empirically by involving 265 respondents from accountants, stakeholders, civil servants and inspectors in Central Java, Indonesia who were analyzed by Structural Equation Modeling (SEM) with AMOS analysis tools. The theoretical test results confirm the fraud triangle and the theory of planned behavior to study the opportunity and financial process factors and the rationalization factor which emphasizes the moral psychological aspects. In practical terms, these findings underline the need for tiered supervision in the implementation of goods and services procurement projects in the public sector, improve the quality of reporting and accounting systems, and improve individual integrity to carry out work. Also, it is necessary to increase the remuneration of employees and provide competitive pricing for the private sector involved in procurement projects to minimize intentions for corruption and corrupt behavior by improving the quality of life of the individuals involved in supervision, auditing and reporting.
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Journal: AC | Year: 2021 | Volume: 7 | Issue: 2 | Views: 3064

 
2.

Influence of electricity availability on the intention to invest in residential real estate in Akure Nigeria: Mediating roles of perceived behavioral control and attitude Pages 1-8 PDF Download PDF

Authors: A. Adepoju, H. Babalola

doi 10.5267/j.jfs.2022.8.001

๐Ÿ”‘ Keywords: Residential real estate, Theory of Planned Behavior, Attitude, Perceived behavior control, Intention, Electricity availability, Variance-based Structural Equation Model

Abstract:
Globally, factors influencing the residential real estate market are of great importance. This study examines the influence of theory of planned behavior constructs as well as introduces uninterrupted electricity supply as electricity availability construct in place of the locational attributes on intention to invest in residential real estate. In addition to the mediation effects of attitude and perceived behavioral control on the relationships between electricity availability and intention to invest in real estate property. The data for this study were obtained from the residents of government-reserved areas in Akure, Ondo State, Nigeria. Based on random sampling techniques, a total of 132 questionnaires were useful for this study. The results established the indirect-only mediation and the no-effect non-mediation for both paths via attitude and perceived behavioral control respectively. Among other results, the study concluded that attitude is a reliable antecedent of behavioral intention in making a decision to invest in residential real estate in the study area.
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Journal: JFS | Year: 2022 | Volume: 2 | Issue: 1 | Views: 1082

 

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