文章基本信息

标题：Exploring employee misconduct in the workplace:individual, organizational, and opportunity factors
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作者：Brian Davis ; David Read ; Sandra Powell 等
期刊名称：Journal of Academic and Business Ethics
印刷版ISSN：1941-336X
电子版ISSN：1941-336X
出版年度：2014
卷号：8
出版社：Academic and Business Research Institute
摘要：This article examines several sets of factors that can contribute to ethical misconduct in the workplace: individual factors, organizational factors, and opportunity factors. Following a brief introduction of these sets of factors, an illustrative case is presented to demonstrate the model in evaluating ethical misconduct. The case focuses on the events leading up to the conviction and sentencing of Ellen Cooke, former national treasurer of the U.S. Episcopal Church. Using her position of trust within the organization, Cooke diverted 2.2 million dollars of church funds for her personal use over a five year period. This occurred during a period of staff cuts and consolidation at the national church level. Cooke used budget shortfalls and staff cuts to consolidate her control over church finances. She systematically dismissed subordinates who were trained to uncover financial irregularities within the Church. Readers are invited to examine this case by considering individual factors, organizational factors, and opportunity factors that contributed to an especially heinous breach of trust.
关键词：Financial Controls; Trust; Embezzlement; Audits; Church Finances