Date of Award

1-1-2013

Language

English

Document Type

Dissertation

Degree Name

Doctor of Philosophy (PhD)

College/School/Department

Department of Educational Policy and Leadership

Content Description

1 online resource (vii, 144 pages) : illustrations

Dissertation/Thesis Chair

Kathryn Schiller

Committee Members

Raymond O'Connell, Alan P Wagner

Keywords

Fraud Prevention, HLM, Legislation, Neutralization (Rationalization), Public School Districts, White Collar Crime, Teachers, Fraud, Public schools, Education

Subject Categories

Business Administration, Management, and Operations | Educational Administration and Supervision | Sociology

Abstract

Prompted by frequent media reports of school fraud and a lack of relevant K-12 literature, this research study was designed to investigate current fraud prevention practices in public school districts in New York State. Using a "fraud triangle" model, an analysis of existing legislation and professional practice guidelines reveals that an integral element is being overlooked in current fraud prevention efforts, namely employee attitudes (more formally rationalization).

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