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Strategies to Reduce Occupational Fraud in Small Restaurants.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Strategies to Reduce Occupational Fraud in Small Restaurants./
Author:	Ortiz Garcia, Angel.
Description:	1 online resource (128 pages)
Notes:	Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.
Subject:	Accounting. -
Online resource:	click for full text (PQDT)
ISBN:	9780355891805

Strategies to Reduce Occupational Fraud in Small Restaurants.
Ortiz Garcia, Angel.

Strategies to Reduce Occupational Fraud in Small Restaurants. - 1 online resource (128 pages)

Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.

Thesis (D.B.A.)--Walden University, 2018.

Includes bibliographical references

Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in establishing methodological triangulation. Using Yin's 5-step process, data were coded and analyzed to identify emergent themes. The primary emergent themes obtained from data analysis revealed that owner monitoring, analytical procedures, and segregation of duties are effective strategies to minimize employee fraud. Participants revealed that the implementation of these strategies may reduce organizational losses associated to fraud. The findings of this study may contribute to social change by reducing fraud activities, business failures, unemployment level, and criminality rate while promoting trust between community members and their institutions.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2018

Mode of access: World Wide Web

ISBN: 9780355891805Subjects--Topical Terms:

561166
Accounting.
Index Terms--Genre/Form:

554714
Electronic books.

Strategies to Reduce Occupational Fraud in Small Restaurants.
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245 1 0 $a Strategies to Reduce Occupational Fraud in Small Restaurants.
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300 $a 1 online resource (128 pages)
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500 $a Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.
500 $a Adviser: Deborah Nattress.
502 $a Thesis (D.B.A.)--Walden University, 2018.
504 $a Includes bibliographical references
520 $a Occupational fraud is a growing business risk that is causing greater financial losses in small businesses than large businesses. Business owners lose approximately 5% of their revenues due to occupational fraud. The purpose of this multiple case study was to explore the strategies used by some business owners of small restaurants to reduce occupational fraud. The fraud triangle theory was the conceptual framework for this study. Three small restaurant owners from Puerto Rico participated in face-to-face, semistructured interviews to reveal their successful strategies to minimize fraud. The data collection process also included business documents and researcher observations that assisted in establishing methodological triangulation. Using Yin's 5-step process, data were coded and analyzed to identify emergent themes. The primary emergent themes obtained from data analysis revealed that owner monitoring, analytical procedures, and segregation of duties are effective strategies to minimize employee fraud. Participants revealed that the implementation of these strategies may reduce organizational losses associated to fraud. The findings of this study may contribute to social change by reducing fraud activities, business failures, unemployment level, and criminality rate while promoting trust between community members and their institutions.
533 $a Electronic reproduction. $b Ann Arbor, Mich. : $c ProQuest, $d 2018
538 $a Mode of access: World Wide Web
650 4 $a Accounting. $3 561166
655 7 $a Electronic books. $2 local $3 554714
690 $a 0272
710 2 $a ProQuest Information and Learning Co. $3 1178819
710 2 $a Walden University. $b Business Administration. $3 1148537
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