The Escalation of Systemic Risk: How Unrealistic KPIs and Organizational Misreporting Drive Moral Disengagement & Breeds Tolerance for Fraud

This conceptual paper proposes a model in which aggressive Key Performance Indicators (“KPI”) and engaging in Low-Stakes Organizational Misreporting (“L-SOM”) results in Moral Disengagement (“MD”), which in turn leads to Tolerance for Fraud (“TF”) via. Aggressive KPIs promote short-term goal achieve...

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Bibliographic Details

Main Author:	Yau, Yann Chuan
Format:	Article
Language:	en en
Published:	INTI International University 2025
Subjects:	H Social Sciences (General) HD28 Management. Industrial Management HV Social pathology. Social and public welfare
Online Access:	http://eprints.intimal.edu.my/2235/2/787 http://eprints.intimal.edu.my/2235/3/jobss2025_28.pdf http://eprints.intimal.edu.my/2235/ http://ipublishing.intimal.edu.my/jobss.html
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