Date of Conferral
8-2-2024
Date of Award
August 2024
Degree
Doctor of Business Administration (D.B.A.)
School
Business Administration
Advisor
Brenda Jack
Abstract
Inadequate strategies to detect and prevent occupational fraud may adversely affect nonprofit organizations. Nonprofit leaders are concerned about occupational fraud because it increases the risk of organizational failure. Guided by the fraud triangle theory, the purpose of this qualitative single-case study was to explore techniques some nonprofit organizational leaders used to detect and prevent occupational fraud. The participants for this study were three senior leaders in a nonprofit organization located in the central part of the U.S. state of Alabama who successfully implemented strategies for detecting and preventing occupational fraud. Data were collected through semistructured interviews and a review of organizational documents. Through thematic analysis, four themes were identified: accountability, communication, empowerment, and trust. Senior leaders could implement the strategies identified in this study to detect and minimize the risk of workplace fraud. A recommendation for senior management in nonprofit organizations is to engage in continuous antifraud training for staff and volunteers. The implication for positive social change includes the potential for nonprofit leaders to reduce losses due to occupational fraud, which may lead to improved economic, education, health, and social initiatives. Nonprofit organizational leaders can potentially create jobs to strengthen the economy and provide vital community services through these initiatives.
Recommended Citation
Henderson, Pamela Denise, "Organizational Leaders' Strategies to Detect and Prevent Occupational Fraud" (2024). Walden Dissertations and Doctoral Studies. 16034.
https://scholarworks.waldenu.edu/dissertations/16034
