Spiritual intelligence: narrowing the gap between the ethical and non-ethical value of public sector employees. A critical review of ethics and moral dilemmas in fraud research, published in Malaysian Accounting Review / Rozaiha Abd Majid, Nafsiah Mohamed and Zanariah Mahmud

This paper highlights the possibility that having the knowledge in spiritual intelligence could deter and ultimately eliminate fraud in the Public Sector in Malaysia. This is due to the fact that having a good internal control system does not guarantee that employees would not conduct fraud. A study...

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Bibliographic Details
Main Authors: Abd Majid, Rozaiha, Mohamed, Nafsiah, Mahmud, Zanariah
Format: Book Section
Language:en
Published: Division of Research, Industrial Linkages and Alumni, UiTM Cawangan Melaka 2011
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Online Access:https://ir.uitm.edu.my/id/eprint/77441/1/77441.pdf
https://ir.uitm.edu.my/id/eprint/77441/
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Summary:This paper highlights the possibility that having the knowledge in spiritual intelligence could deter and ultimately eliminate fraud in the Public Sector in Malaysia. This is due to the fact that having a good internal control system does not guarantee that employees would not conduct fraud. A study conducted in a local authority proved that a good internal control system may not be the effective answer to prevent fraud from occurring. It is recommended that knowledge and awareness in spiritual intelligence could improve the ethical values among employees.