Transparency and E-government in electronic public procurement as sustainable development

J Hochstetter, F Vásquez, M Diéguez, A Bustamante… - Sustainability, 2023 - mdpi.com
The transparency of electronic procedures has become an important strategy to reduce
corruption within state organizations and thus promote the sustainable and efficient …

Lights on the shadows of public procurement: Transparency as an antidote to corruption

M Bauhr, Á Czibik, J de Fine Licht, M Fazekas - Governance, 2020 - Wiley Online Library
The increased focus on marketizing mechanisms and contracting‐out operations following
the New Public Management reform agenda has sparked a debate on whether the close …

Internal control implementation in higher education institutions: determinants, obstacles and contributions toward governance practices and fraud mitigation

H Sofyani, H Abu Hasan, Z Saleh - Journal of Financial Crime, 2022 - emerald.com
Purpose This study aims to investigate internal control (IC) implementation in higher
education institutions (HEIs). This study also explores determinants, obstacles and …

Pentingkah Nilai Religiusitas dan Budaya Organisasi untuk Mengurangi Kecurangan?

D Urumsah, AP Wicaksono… - Jurnal Akuntansi …, 2018 - jamal.ub.ac.id
Pentingkah Nilai Religiusitas dan Budaya Organisasi untuk Mengurangi Kecurangan?
Penelitian ini berusaha untuk menginvestigasi urgensi religiusitas dan budaya organisasi …

What roles does accounting play in the fight against corruption? Insights from a systematic literature review

E Anessi-Pessina, C Langella, M Sicilia - Accounting Forum, 2024 - Taylor & Francis
The fight against corruption has become a priority for both international organizations and
national governments worldwide. To fight corruption, several strategies have been …

Efektivitas probity audit dalam mencegah kecurangan pengadaan barang dan jasa

MS Ramadhan, J Arifin - Jurnal Akuntansi Multiparadigma, 2019 - jamal.ub.ac.id
Efektivitas Probity Audit dalam Mencegah Kecurangan Pengadaan Barang dan Jasa. Studi
ini berupaya meneliti efektivitas penerapan probity audit dalam pencegahan kecurangan …

Does internal control contribute to quality management in higher education institutions? Indonesia's adoption experience of the COSO integrated framework

H Sofyani, H Abu Hasan, Z Saleh - The TQM Journal, 2023 - emerald.com
Purpose This study investigates internal control implementation contribution to quality
management at higher education institutions (HEIs). Design/methodology/approach This …

The implementation of E-procurement system: Indonesia evidence

AP Wicaksono, D Urumsah… - SHS Web of Conferences, 2017 - shs-conferences.org
Indonesia has implemented e-procurement system to struggle fraud in the procurement
process. The purpose of this research is to examine e-procurement in a relationship for …

The effects of conflict of interest on procurement function performance in state corporation of Tanzania

YA Masoud - African Journal of Applied Research, 2022 - ajol.info
Purpose: The purpose of this study was to examine the influence of conflict of interest on the
performance of the procurement function. The study's objectives were to determine the effect …

Information integration, procurement internal controls, material and purchasing procedure standardization and procurement performance in humanitarian …

M Muhwezi, H Mutebi, SS Mayanja… - … Logistics and Supply …, 2023 - emerald.com
Purpose Procuring relief products and services is a challenging process for humanitarian
organizations (HOs), yet it accounts for approximately 65% of relief operations' costs …