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The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects

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  • Sikka, Prem
  • Lehman, Glen

Abstract

Corruption in government procurement programs is a perennial problem. The paper by Dean Neu, Jeff Everett and Abu Shiraz Rahaman emphasises the value of internal controls in government departments in constraining individuals and promoting ethical conduct. In response, this paper argues that good internal controls in government departments, though highly desirable, are unlikely to make a significant dent in corrupt practices to secure government contracts. A major reason for this is the supply of corruption by corporations keen to secure lucrative contracts. Within the spirit of contemporary capitalism, they have an insatiable appetite for profits and have shown willingness to engage in corrupt practices to secure government departments. The issues are illustrated with the aid of two case studies. It is argued that the supply-side of corruption severely limits the possibilities of preventing corruption in government procurement.

Suggested Citation

  • Sikka, Prem & Lehman, Glen, 2015. "The supply-side of corruption and limits to preventing corruption within government procurement and constructing ethical subjects," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 62-70.
  • Handle: RePEc:eee:crpeac:v:28:y:2015:i:c:p:62-70
    DOI: 10.1016/j.cpa.2015.01.008
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    References listed on IDEAS

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    1. Neu, Dean & Everett, Jeff & Rahaman, Abu Shiraz, 2015. "Preventing corruption within government procurement: Constructing the disciplined and ethical subject," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 28(C), pages 49-61.
    2. Eve Chiapello & Luc Boltanski, 2005. "The New Spirit of Capitalism," Post-Print hal-00678024, HAL.
    3. Eve Chiapello & Luc Boltanski, 2005. "The New Spirit of Capitalism," Post-Print hal-00680089, HAL.
    4. Prem Sikka, 2008. "Enterprise culture and accountancy firms: new masters of the universe," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 268-295, February.
    5. Sikka, Prem & Willmott, Hugh, 2010. "The dark side of transfer pricing: Its role in tax avoidance and wealth retentiveness," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(4), pages 342-356.
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    Cited by:

    1. Zuzana Novotná & Petra Šánová & Adriana Laputková, 2016. "Evaluation of the Quality of Governance in African Countries using Aggregate Indicators," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 682-687.
    2. Jeppesen, Kim K., 2019. "The role of auditing in the fight against corruption," The British Accounting Review, Elsevier, vol. 51(5).
    3. Sankay Oboh, Collins, 2020. "The Influence Of Perceived System Of Justice, Magnitude Of Consequences And Social Consensus On Ethical Decision-Making Among Professional Accountants In Nigeria," International Journal of Accounting and Finance (IJAF), The Institute of Chartered Accountants of Nigeria (ICAN), vol. 9(2), pages 46-73, September.
    4. Nedra Baklouti & Younes Boujelbene, 2018. "Moderation of the Relationship Between Size of Government and Corruption by Democracy," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 9(4), pages 1210-1223, December.
    5. Sikka, Prem & Stittle, John, 2019. "Debunking the myth of shareholder ownership of companies: Some implications for corporate governance and financial reporting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 63(C).
    6. Ferry, Laurence & Zakaria, Zamzulaila & Zakaria, Zarina & Slack, Richard, 2018. "Framing public governance in Malaysia: Rhetorical appeals through accrual accounting," Accounting forum, Elsevier, vol. 42(2), pages 170-183.
    7. Adams, Dawda & Ullah, Subhan & Akhtar, Pervaiz & Adams, Kweku & Saidi, Samir, 2019. "The role of country-level institutional factors in escaping the natural resource curse: Insights from Ghana," Resources Policy, Elsevier, vol. 61(C), pages 433-440.

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