An Institutional Theory Perspective on Corruption: The Case of a Developing Democracy. (February 2014)

• Record Type: Journal Article
• Authors: Pillay, Soma; Kluvers, Ron
• Is Part Of: Financial accountability & management. Volume 30:Number 1(2014:Feb.)
• Page Start: 95
• Page End: 119
• Publication Date: 2014-02
• Subjects: Finance, Public -- Accounting -- Periodicals; Accounting -- Periodicals; Managerial accounting -- Periodicals; Public administration -- Periodicals; 658.159
• DOI: 10.1111/faam.12029
• Languages: English
• ISSNs: 0267-4424

Abstract

<abstract abstract-type="main"> <title>Abstract</title> <p>The purpose of this paper is to use quantitative data to describe corruption in the SANPS, and use Luo's (<xref ref-type="link" rid="faam12029-bib-0018">2005</xref>) institutional theory to gain insights into how corruption develops and remains entrenched despite the introduction of anti‐corruption legislation. A total of 1, 500 questionnaires were distributed to public servants in nine provinces, but predominantly in Kwa Zulu Natal and Gauteng. There were 702 returned giving a response rate of 47%. We conclude that the findings discussed in this paper lend support for Luo's theoretical model being able to provide insight into the development of corruption, its consequences and possible remedies.</p> </abstract>