Impulses of Employees in Perpetuating Fraud

Fraud examiners and forensic accountants have been mystified by the question: “Why do employees commit fraud?” This research paper provides the psychology of fraud and the factors that motivate fraudsters to commit crime. Interviews were conducted with the Employee Relations officers handling workplace disciplinary cases in a multinational manufacturing company. Majority of the fraud incidents involved stealing from the company’s inventory and other assets, thieving money and property from another employee, and violating conflict of interest resulting to purchasing fraud. Further, majority of the perpetrators’ reasons for committing fraud is the need for money for their family and because there is an opportunity to commit such fraud. Based on these findings, recommendations are made to improve internal controls and build a strong corporate culture based on ethics to minimize if not totally extinguish the opportunity for fraud

Involvement in Mission, Ministry and Community Service among Employees of Higher Education Institution

Employee involvement in the programs and activities has been an issue in many Higher Education Institutions (HEIs), thus, should be given importance. With this concern, this study was conducted to determine the extent of employee involvement in the mission, Christian ministry, and community services.   Survey questionnaires were administered to 187 University employees using purposive sampling. These workers were regular (89.8%), probationary (5.3%), and contractual (4.8%), who were single (19.3%) and married (77.5%). The descriptive results showed that the involvement of the University workers in the mission (x = 4.66), Christian ministry (4.65), and community service (4.58) were Very high, respectively.  In order to nurture students for Accountability and integrity, Committed service, and Excellence in work (ACE), the University workers are directly involved as sponsors/ advisers of small groups and Sabbath school teachers and officers. Moreover, they lead Bible reading and worship; pray with students; join Smoking, Alcohol, and Drug (SAD) free campaign with students; and help them with their immediate needs.  Workers are also involved in Christian ministries such as school teachers, small group sponsors, Week of Prayer participants, music ministry, women’s health and wellness, church officers, crusades, and independent ministries. Further, the University workers were also involved in community services such as Bayanihan in nearby and adopted barangays; work scholar adoption and sponsorship; medical missions; church, home and hospital visitations; charitable works; clean up drives; and feeding programs. Based on these results, recommendations were made to maintain and/or increase employee involvement in University-related programs and activities

Predictors of Job Satisfaction and Commitment of University Employees: Basis for Intervention

The Human Resource department in any institution would always determine how satisfied and committed the employees are in their organization. Thus, this study was conducted to examine the predictors of job satisfaction and commitment of employees in an academic institution. One hundred eighty (180) employees from academic support, general services, student services, and finance and auxiliary departments who hold managerial, professional, and support staff position were included in the study. Data from survey instruments developed by the Human Resource department were utilized to generate the results. The findings revealed that the employees have high level of job satisfaction and career commitment to their institution. Regression analysis indicates that the predictors of job satisfaction are: attracting high quality employees (β=.165), teamwork across departments (β=.356), salary and benefits of workers (β=.199). The total variance accounted for by these variables in job satisfaction is 52.9%. Further, the significant predictors of commitment are: retaining high quality employees (β=.181), years of service (β=-.110), and home and work balance (β=.149), which accounts for 14.2% of the variance in employee commitment. Based on these results, series of seminar/trainings and workshops were provided for employees.&nbsp

Relationship of Internal Audit Functions to Governance of Local Government Units

The study determined the relationship between internal audit functions and governance in Local Government Units (LGUs) in Metro Manila, Philippines. The data were gathered from 510 employees of LGUs using stratified sampling. Majority ( 359 or 70.6%) of the respondents belonged to 31-50 years old; majority of them worked in finance (181 or 35.5%) and in social service provider department (179 or 35.1%) and were managers (44 or 8.6%), supervisors (188 or 36.9%), and in clerical position (278 or 54.5%). Results of the study revealed that the internal audit functions of the Internal Audit Units of the LGUs were very good. However, the respondents perceived that the internal audit units seldom retain an independent outlook in presenting their suggestions. The overall status of governance of LGUs included in the study was very good although they sometimes spend more than what they earned. Loans from private institutions are sometimes obtained. Further results revealed that all the dimensions of governance, i.e., financial management and reporting, delivery of basic services, legal compliance, and internal government were perceived very good but the respondents were most satisfied on financial management and reporting. There was a strong positive relationship of internal audit functions to governance. The findings showed that the predictors of governance included consulting services, assurance services, and age

Evaluation of Strategic Planning in HEIs Using Contex, Input, Process, Product (CIPP) Model: Basis for an Enhanced Model

This study aimed to evaluate and improve the prevailing strategic planning process of selected Higher Education Institutions (HEIs) using the Context, Input, Process and Product (CIPP) by Daniel L. Stufflebeam in 1966. The study utilized quantitative techniques with 644 respondents composed of administrators, associates and assistants in administration, faculty and staff of selected higher education institutions (HEIs). Six HEIs were selected to represent each type of institution under the vertical typology of the Commission on Higher Education (CHED), namely: autonomous, deregulated, and regulated. In each category, two were selected to represent the group of HEIs they belong: two HEIs which were granted Autonomous Status, two HEIs that were given Deregulated Status, and two HEIs with Regulated Status. The geographical location was considered in choosing the HEIs. The evaluation results emphasize that the performance and degree of implementation of both autonomous and deregulated status are of the same range in most of the aspects that were subjected to evaluation. It is suggesting that deregulated HEIs performance is leaning towards being autonomous than of being at the lower end of the scale, except for financial capability where the capacities of deregulated HEIs is closer that of regulated HEIs. Further results revealed that universities and colleges differ in the degree of implementation on the monitoring of finance. Based on the results, a proposed program to enhance strategic planning process model was developed

Management Control System, Human Resource Management Practices, and Organizational Performance of Selected Higher Education Institutions in the Southern Asia Pacific

This study aimed to evaluate and analyze the Management Control Systems and Human Resource Management practices of selected tertiary institutions in the Southern Asia Pacific and determine their relationship to organizational performance. The respondents’ profile such as age, educational attainment, position, and length of service were also considered in the study as moderator variables. The study used the descriptive-correlational research design. Data from 483 respondents were analyzed using descriptive and inferential statistics. Results of the study showed that management control system, human resource management practices, and organizational performance of the respondent institutions were good. Management control system and human resource management practices were significantly related to organizational performance. There was no significant difference in the level of the schools’ performance when the respondents’ profile was considered. Among the dimensions of Management Control System and Human Resource Management practices that significantly predict organizational performance were relationship, operating and measurement, compensation, recruitment, reporting and evaluation, training and development, and strategic planning. The relationship was found to be the best predictor of organizational performance, learning and growth, business and pr

Stress Management, Spiritual Growth, and Workplace Well-Being Among the Employees of a Selected University in the Philippines

The well-being of employees is a key factor in determining an organization's long-term effectiveness as a direct link between productivity levels and the general health and well-being of the workforce have been shown in several studies. Employees’ well-being can play a critical role in the life of organizations; hence, it is important to periodically assess employees’ well-being. This study aimed to determine the level of the employees’ workplace well-being and to assess whether stress management and spiritual growth relate to the well-being of the employees. Using descriptive correlational design and random sampling techniques, 164 university employees participated in an online survey via the Google form. Anchored on the five components of well-being, namely positive emotions, engagement, relationships, meaning, and accomplishment (PERMA), a 23-item Workplace Well-being Scale, using a 10-point Likert response scale with eight dimensions, has been adopted in this study. Findings show that employees have very good stress management skills (M = 4.09± 0.62), a high level of spiritual growth (M = 4.14± 0.58), and a high level of workplace well-being (M = 7.78± 0.93). Further, regression analysis show that stress management (β = .393, t = 5.466, p <.001) and spiritual growth (β = .286, t = 3.984, p < .001) are statistically significant positive predictors of workplace wellbeing accounting for 33.8% (r2 change = .338, p = <.001) of the variance in the workplace wellbeing. Results are useful to further enhance workplace well-being such that the university may devise systems that foster good relationships and engagement, as well as programs for stress reduction techniques that are behavioral in nature. It would be relevant for the next study to explore the workplace experiences, challenges, and coping strategies to understand better workplace wellbeing. Keywords: workplace, well-being, coping strategies, stress managemen

The The Mediating Effect of Intellectual Capital on the Quality of Higher Education and Capital Wellness

This study aimed to determine the mediating effect of intellectual capital on the quality of higher education and financial wellness. It is a quantitative research that made use of descriptive-correlation design with 403 respondent institutions from public and private HEIs in the East Africa Community. Data were analyzed using descriptivE AND INFERENTIAL STATISTICS. Results showed that quality of higher education and intellectual capital was perceived to be high; the level of financial wellness was good, and intellectual capital partially mediated the relationship of quality higher education and financial wellness. The direct effect of quality higher education on financial wellness is 0.613 at p-value 0.05 and its indirect effect, which is the mediation effect of intellectual capital, is 0.266 (0.378 * 0.703). The total effect of quality higher education on financial wellness when mediated by intellectual capital is 0.879 (0.613+0.266). Higher Education Institutions need to create a system that will ensure the regular assessment of the quality of education that they offer and their intellectual capital to increase capital wellness