Expert Perceptions on Anti-bribery and Corruption Policies in Sports Governing Bodies: Implications for Ethical Climate Theory
通过对17名法务会计和反腐败专家的访谈，分析体育管理机构反贿赂和反腐败政策的优缺点，探讨如何通过加强内部控制减少财务腐败并改善伦理气候。
Abstract Anti-bribery and corruption in sport governing bodies is a little explored area in academic literature. This paper addresses the gap in the literature through expert perceptions on the current state of anti-bribery and corruption policies in international and national sport governing bodies as seen through an ethical climate theory lens. Thus, this paper addresses the question of how and why enhancing anti-bribery and corruption in sport internal controls can mitigate financial corruption and improve ethical climates. Semi-structured interviews were undertaken with 17 forensic accountants and anticorruption experts to garner their opinion on strengths and weaknesses of current policies in sport governing bodies and ascertain the link between anticorruption, accounting controls, and ethical climates. The transcripts were analysed using thematic analysis and the results showed a consistency of opinion with regards to the policy improvements required for a robust anti-bribery and corruption programme within sport governing bodies, with multiple implications for ethical organisational climates.