THE MODERATING EFFECT OF ORGANISATIONAL COMMITMENT ON END-USER TRAINING, AND RE-ENGINEERING PROCESS AS PROCUREMENT FRAUD PREVENTION

Authors

  • Hanif Yusuf Seputro Department of Accounting, University of Trunojoyo, Madura, Indonesia
  • Nizarul Alim Department of Accounting, University of Trunojoyo, Madura, Indonesia
  • Tarjo Department of Accounting, University of Trunojoyo, Madura, Indonesia

Keywords:

Organizational Commitment, End-user Training, Re-engineering Process, Fraud Prevention

Abstract

Purpose: This study determines the moderating effect of organizational commitment on end-user training, and the re-engineering process as means to prevent the fraud risks, in the context of e-procurement.

Design/methodology/approach: We conducted a survey in the regional government in Blitar Regency, using purposive sampling as its technique.

Findings: The study suggests that an organizational commitment was able to moderate the relationships between the end-user training and the re-engineering e-procurement and fraud prevention.

Originality: This study considers the importance of points grounded in the idea of organizational commitment as underpinning stands for conceptualising the end-user training, and the re-engineering process as means to prevent the fraud risks.

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Published

2021-06-10

How to Cite

Seputro, H. Y. ., Alim , N. ., & Tarjo. (2021). THE MODERATING EFFECT OF ORGANISATIONAL COMMITMENT ON END-USER TRAINING, AND RE-ENGINEERING PROCESS AS PROCUREMENT FRAUD PREVENTION . Review of Business, Accounting, & Finance , 1(3), 249-265. Retrieved from https://fortunepublishing.org/index.php/rbaf/article/view/27