EXPLORING THE CONDITIONS AFFECTING FRAUDULENT PRACTICES IN NIGERIAN PUBLIC SECTOR

Abstract

This paper aims to explore the conditions affecting fraudulent practices among Nigerian public sector employees. Using the fraud diamond theory, researchers conducted 16 in-depth interviews with respondents from four related functional disciplines. The researchers explored factors that influence public employees to engage in fraudulent practices in the Nigerian public sector. The researchers used qualitative thematic data analysis for the study. By using the lens of fraud diamond theory, the study reveals several salient points. First, perceived pressure arises from both financial and non-financial factors: the desire to accumulate huge wealth, high expectations from the community, and poor remuneration of the public service. Second, the opportunity for fraudulent activities to occur exists through poor control mechanisms and a lack of discipline against the perpetrators. Third, perpetrators were able to rationalize their wrongdoing because they felt a lack of patriotism for their country and an absence of ethics. Lastly, the study sheds light on the capability of the perpetrator when they can influence public decisions and have the intellectual aptitude. The findings of this study have practical implications for anti-graft agencies like Assets Mamagemant Corporation of Nigeia, the Economic and Financial Crime Commission, and the Independent Corrupt Practices Commission. The originality of this study is that it is one of the very few studies of the Nigerian public service. Fraud in Nigeria is a major problem, and this study goes some way toward explaining it.