Journal of Accounting and Management Vision

Journal of Accounting and Management Vision

Corruption prevention approaches are essential to establishing a healthy and transparent government

Document Type : Original Article

Authors
larestan
Abstract
Corruption is part of the set of issues that organizations inevitably experience in their lifetime. This set of issues refers to problems that are mainly rooted outside the organization but affect the effects of those organizations. These problems are considered as challenges that are always faced by managers, which are naturally very difficult to control due to the lack of control of the organization over the causes of their emergence. Corruption refers to behavior in which a person acts outside the formal framework of a government role due to the realization of personal interests and the achievement of greater well-being or a better position. Corruption is a behavior that is due to ambition. Personal habits represent a deviation from the normal way of performing one's duties and are manifested in the form of violating laws and regulations and committing acts such as bribery, embezzlement and partying and the like.
There are different classifications for the phenomenon of corruption, some experts divide corruption into accidental and intentional categories, some into individual and group corruption, some into macro and micro corruption, and others into political, administrative, electoral corruption, Divide financial and legal.
Experts also divide corruption into three groups: black, gray, and white. Black corruption means acts that are hated by the masses and political elites, and the perpetrators must be punished and punished. Gray corruption is synonymous with what most political elites hate; But the masses are indifferent to it.
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