سمت عرضه و فساد اداری و محدودیت برای جلوگیری از فساد در تدارکات دولت و ساخت موضوعات اخلاقی
|کد مقاله||سال انتشار||مقاله انگلیسی||ترجمه فارسی||تعداد کلمات|
|44065||2015||9 صفحه PDF||سفارش دهید||7000 کلمه|
Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)
Journal : Critical Perspectives on Accounting, Volume 28, May 2015, Pages 62–70
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.