TY - JOUR
T1 - Tip of the Iceberg? An International Investigation of Fraud in Community Sport
AU - Kihl, Lisa A.
AU - Misener, Katie E.
AU - Cuskelly, Graham
AU - Wicker, Pamela
N1 - Publisher Copyright:
© 2020 Sport Management Association of Australia and New Zealand
PY - 2021
Y1 - 2021
N2 - This study examines the nature and incidences of occupational fraud in community sport organisations (CSOs) as reported in media coverage from Australia, Canada, Germany, and the United States from 2008−2018. Using the fraud diamond framework, the main indicators for fraud occurring in CSO’s included: incentive (i.e., personal financial struggles, supporting lavish lifestyles, addictions, and mental health issues); opportunity (i.e., access to organisational accounts, insufficient financial control mechanisms, vacancy in key positions, singular role responsibilities, and perceived trustworthiness of club leaders), rationalisation (i.e., denial of responsibility, good intentions, and self-justification), and capability (i.e., educated professionals and learned advantage). The findings showed that individuals who committed various forms of occupational fraud typically held the trusted volunteer positions of treasurer or president. The research offers a new understanding of the global nature of fraud and its risk indicators within the CSO context, and begins to identify how CSOs might be susceptible to fraud, thereby articulating a future research agenda to explore fraud vulnerability in CSOs. In practice, this study offers important insights for antifraud strategies and training in the community sport sector.
AB - This study examines the nature and incidences of occupational fraud in community sport organisations (CSOs) as reported in media coverage from Australia, Canada, Germany, and the United States from 2008−2018. Using the fraud diamond framework, the main indicators for fraud occurring in CSO’s included: incentive (i.e., personal financial struggles, supporting lavish lifestyles, addictions, and mental health issues); opportunity (i.e., access to organisational accounts, insufficient financial control mechanisms, vacancy in key positions, singular role responsibilities, and perceived trustworthiness of club leaders), rationalisation (i.e., denial of responsibility, good intentions, and self-justification), and capability (i.e., educated professionals and learned advantage). The findings showed that individuals who committed various forms of occupational fraud typically held the trusted volunteer positions of treasurer or president. The research offers a new understanding of the global nature of fraud and its risk indicators within the CSO context, and begins to identify how CSOs might be susceptible to fraud, thereby articulating a future research agenda to explore fraud vulnerability in CSOs. In practice, this study offers important insights for antifraud strategies and training in the community sport sector.
KW - Corruption
KW - Embezzlement
KW - Fraud
KW - Governance
KW - Sport club
KW - Theft
KW - Volunteers
UR - http://www.scopus.com/inward/record.url?scp=85091688181&partnerID=8YFLogxK
UR - http://www.scopus.com/inward/citedby.url?scp=85091688181&partnerID=8YFLogxK
U2 - 10.1016/j.smr.2020.06.001
DO - 10.1016/j.smr.2020.06.001
M3 - Article
AN - SCOPUS:85091688181
SN - 1441-3523
VL - 24
SP - 24
EP - 45
JO - Sport Management Review
JF - Sport Management Review
IS - 1
ER -