What is it about?
SMEs are seen as the engine of growth in developing countries but the sustainability of these businesses are hampered by fraud. In this paper, the determinants, the impacts and coping mechanisms on fraud in Ghanaian SMEs are examined.
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Why is it important?
Our results show that although several fraud variables impact negatively the growth of the SME sector, it is only accounting fraud which is significant. We also found that stealing, fake currency issued for the payment of goods or service and non-payment of goods or service account for almost 83% of fraud cases experienced by SMEs.
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This page is a summary of: Impact of fraud on Ghanaian SMEs and coping mechanisms, Journal of Financial Crime, March 2018, Emerald,
DOI: 10.1108/jfc-05-2017-0050.
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