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CORPORATE FRAUD HANDBOOK

Exhibit 1.4

Hollinger-Clark Production Deviance

Items

Almost Daily

About Once a Week

4 to 12 Times a Year

1 to 3 Times a Year

Total

Retail Sector (N = 3,567) Take a long lunch or break without approval Come to work late or leave early Use sick leave when not sick Do slow or sloppy work Work under the influence of alcohol or drugs

6.9 0.9 0.1 0.3 0.5

13.3 3.4 0.1 1.5 0.8

15.5 10.8 3.5 4.1 1.6

20.3 17.2 13.4 9.8 4.6

56 32.3 17.1 15.7 7.5

Combined Phase I and Phase II Production Deviance Items and Percentage of Reported Involvement, by Sector

Involvement

Source: Adapted from Richard C. Hollinger and John P. Clark, Theft by Employees (Lexington, KY: Lexington Books, 1983), p. 45.

13.5

17.4

17.8

57.2

3.5

9.6

14.9

29

0.2

5.7

26.9

32.8

0.8

4.1

5.9

11

0.3

0.6

2.2

3.2

Total involved in production deviance

65.4

9

19.4

13.8

44.1

0.2

9.6

28.6

38.4

1.3

5.7

5

12.5

1.3

3.1

7.3

12.8

Hospital Sector (N = 4,111) Take a long lunch or break without approval Come to work late or leave early Use sick leave when not sick Do slow or sloppy work

Work under the influence of alcohol or drugs

8.5 1 0 0.2 0.1

Total involved in production deviance

Manufacturing Sector (N = 1,497) Take a long lunch or break without approval Come to work late or leave early Use sick leave when not sick Do slow or sloppy work Work under the influence of alcohol or drugs

Total involved in production deviance

18 1.9 0 0.5 1.1

82.2

23.5

22

8.5

69.2

72

Hollinger and Clark presented the employees with a list of eight major concerns, from personal health, to education issues, to financial problems. “Being concerned about fi- nances and being under financial pressure are not necessarily the same. However, if a re- spondent considered his or her finances as one of the most important issues, that concern could be partially due to ‘unsharable [sic] economic problems,’ or it could also be that current realities are not matching one’s financial aspirations regardless of the income presently being realized.”38

The study concluded that “in each industry, the results are significant, with higher theft individuals more likely to be concerned about their finances, particularly those who ranked finances as the first or second most important issue.”39 The researchers were un- able to confirm any connection between community pressures and the level of theft.

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