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Managers’ Corruption Prevention Efforts in Small and Medium‐Sized Enterprises: An Exploration of Determinants
Author(s) -
Werner Anna,
Rabl Tanja,
Best Henning
Publication year - 2018
Publication title -
european management review
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.784
H-Index - 32
eISSN - 1740-4762
pISSN - 1740-4754
DOI - 10.1111/emre.12165
Subject(s) - business , language change , theory of planned behavior , moral obligation , norm (philosophy) , marketing , proactivity , public relations , control (management) , psychology , social psychology , economics , management , political science , law , art , literature
Based on an extension of the theory of planned behavior, this paper examines the determinants of managers’ corruption prevention efforts in small and medium‐sized enterprises (SMEs). For this, we collected survey data from 339 managers in German SMEs and conducted five supplementary in‐depth interviews. Our quantitative findings show that the SMEs’ managers’ moral obligation, subjective norm, self‐efficacy, perceived controllability, and perceived threat of employees’ corrupt behavior are positively related to managers’ intention to apply corruption prevention measures in their SME. This intention in turn is positively related to the application of such measures as is the managers’ perceived controllability. The supplementary qualitative analysis mostly supports these results. Based on our findings, we identify starting points to reach a higher sensitization of managers in SMEs to corruption prevention.