| “圈子文化”与职务舞弊行为研究——基于组织差序氛围的考察 |
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| 引用本文：于洪鉴1，陈邑早2.“圈子文化”与职务舞弊行为研究——基于组织差序氛围的考察[J].财经理论与实践,2025,(5):97-104 |
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| 中文摘要:从“圈子文化”视角切入，采用情境模拟调查研究法实证考察“圈子文化”如何影响职务舞弊行为。结果表明：“圈子文化”的形成对于行为人的职务舞弊倾向具有正向影响，组织差序氛围越浓厚，行为人实施职务舞弊的倾向性越强。进一步，源于理性认知机制与感性情绪机制的渗透作用，验证了认知合理化、舞弊负性情绪在组织差序氛围与行为人职务舞弊二者之间发挥着链式中介效应。这表明职务舞弊行为是外部因素与心理因素的综合产物，因此，应打破“圈子文化”乱象，以填补职务舞弊治理的“短板效应”。 |
| 中文关键词:圈子文化 组织差序氛围 职务舞弊 认知机制 情绪机制 |
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| Research on “Circle Culture” and Occupational Fraud Behavior: An Investigation Based on Organization Differential Atmosphere |
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| Abstract:This article starts from the perspective of “circle culture” and uses the situational simulation research method to empirically investigate how “circle culture” affects occupational fraud behavior. The results show that the formation of “circle culture” has a positive impact on the occupational fraud tendency, that is, the stronger the organization differential atmosphere is, the stronger the perpetrator’s tendency to commit fraud will be. Furthermore, due to the infiltration effect of rational cognitive and perceptual emotion mechanism, cognitive rationalization and fraudulent negative emotions simultaneously play chain mediating effect between the organization differential atmosphere and the occupational fraud. The research conclusions of this article not only show that occupational fraud is a comprehensive product of external and psychological factors, but also provide reasonable empirical evidence for breaking the chaos of “circle culture”. In addition, it also provides enlightenment for filling the “short-board effect” of occupational fraud governance. |
| keywords:circle culture organization differential atmosphere occupational fraud cognitive mechanism emotional mechanism |
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