Accounting and Financial Management
Our PhD students
- Role Title: PhD student
- Address: Richmond Building Portland Street Portsmouth PO1 3DE
- Telephone: TBC
- Email: email@example.com
- Department: Accounting and Financial Management
- Faculty: Portsmouth Business School
Nationality: Nigerian - Director of studies: Professor Lisa Jack - Year of graduation: February 2017
Lean management is an integrated system that emphasises the elimination of process waste and the continuous improvement of operations for the optimization of the benefits derived therein (Shah and Ward, 2007). Fraud is a generic term that embraces all the deceptive and multifarious means which human ingenuity can devise to gain an undue advantage over another by false representation (Beasley, 1996). Also, most fraud scenarios share three common factors; a perceived pressure, a perceived opportunity and a way to rationalise that the fraud was acceptable. Consequently, identifying a potential opportunity, and exploiting the weaknesses in the control procedures is commonly how frauds are perpetuated generally and most especially in an organizational framework (O’Gara, 2004; Wells, 2007; Coderre, 2009).
Therefore, this research proposes a study that examines and investigates the lean philosophy and management practices; with particular focus on its culture and tools such as visual management, and how it may potential control or eliminate opportunities for fraud and fraud costs, within lean practicing organizations in the Nigeria Business environment.