Days of post-pandemic future: re-imagining corruption practices in a world that won’t stop changing
| DOI | https://doi.org/10.1108/JFC-10-2021-0219 |
| Published date | 29 October 2021 |
| Date | 29 October 2021 |
| Pages | 541-563 |
| Subject Matter | Accounting & finance,Financial risk/company failure,Financial crime |
| Author | Hendi Yogi Prabowo |
Days of post-pandemic future:
re-imagining corruption practices
in a world that won’t stop
changing
Hendi Yogi Prabowo
Department of Accounting, Faculty of Business and Economics, Center for
Forensic Accounting Studies, Islamic University of Indonesia, Sleman, Indonesia
Abstract
Purpose –The purpose of this paper is to propose a new analytical framework in examining corruption
from the social ontologyperspective by using the Schatzkian practice theoryto assess the interconnectedness
among socialpractices constituting the social reality.
Design/methodology/approach –This exploratory paper is part of the author’s study to assess the
complex corruptionphenomenon in Indonesia from multiple perspectivesto gain a better understanding of its
nature and dynamics. By drawing from the existingliterature on the Schatzkian practice theory, the COVID-
19 pandemic and the corruption phenomenon, this study investigates the potential changes of the new
constellation of practice-arrangement bundles within the social reality and how such changes may alter
corruption practices in the future. Furthermore, this study also uses publicly available reportsfrom several
national and international agencies to explore possible future scenarios from the interconnectedness of
corruption, anti-corruption and pandemic practices. This paper constructs a new analytical framework for
assessing the corruptionphenomenon and designing the most appropriate anti-corruptionstrategy from such
an exploration.The framework also serves as a referencefor future anti-corruption research.
Findings –The author establishes that all social phenomena are constructed by an interconnected, dynamic and
ever-changing constellation of practice-arrangement bundles within the social reality. As a largely social phenomenon
(at least in Indonesia), corruption is also constructed by webs of practice-arrangement bundles.For decades, corruption
practices in Indonesia have always been interconnected with anti-corruption practices in ways that changes in one
group of practices will drive changes in the others. With the adoption of the pandemic practices centereda roundsocial
distancing, social restriction and social safety net, corruption practices appear to transform to adapt to the new
environment. Therefore, future anti-corruption research should aim to examine the structure and dynamics of
corruption, anti-corruption and pandemic practices to highlight changes or potential changes within the three groups
of practices to determine the most appropriate intervention measures and anti-corruption strategy.
Research limitations/implications –This exploratory study is self-funded and relies primarily on
documentaryanalysis to explore the corruption phenomenonin Indonesia. Future studies will benefit fromin-
depth interviewswith former corruption offendersand corruption investigators.
Practical implications –This exploratory paper contributes to developing a sound corruption
prevention strategy by proposing a new analytical framework for assessing various social practices,
particularlythose associated with corruption andthe COVID-19 pandemic.
The author would like to acknowledge the contribution of Suhernita for her endless support in the
writing of this paper. The author would also like to thank the reviewers and editors of this journal for
their assistance in the publication of this paper.
Funding. The author declares that he does not receive any research grants to fund this project.
Conflict of interest. The author declares that he has no conflict of interest.
Ethical approval. This article does not contain any studies with human participants or animals
performed by the author.
Informed consent. No human subjects were involved in this study.
Days of post-
pandemic
future
541
Journalof Financial Crime
Vol.29 No. 2, 2022
pp. 541-563
© Emerald Publishing Limited
1359-0790
DOI 10.1108/JFC-10-2021-0219
The current issue and full text archive of this journal is available on Emerald Insight at:
https://www.emerald.com/insight/1359-0790.htm
Originality/value –This paper highlights the importance of understanding the structure,
interconnectednessand dynamics of social practices, particularlyassociated with the COVID-19 pandemic,to
better understandthe corruption phenomenon.
Keywords Corruption, Indonesia, COVID-19, Ontology, Schatzki, Practice
Paper type Research paper
Introduction
People’s way of life hasvastly been changed by the emergence of the 2019 novel coronavirus
(2019-nCoV), especially the way they interact and socialize with one another (Jaja et al.,
2020). Initially detected in Wuhan, China, in December 2019, the viral infection has rapidly
spread globally, affecting nearly all nations across the world (Sun et al., 2020). The World
Health Organization(WHO) later named this disease COVID-19 (Sun et al., 2020).
As the fourth most populous country, Indonesia has been severely affected by the
pandemic (Djalanteet al.,2020).According to the WHO Coronavirus (COVID-19) Dashboard,
as of September 2021, there were approximately 4.2 million confirmed cases and over
141,000 recorded deaths (World Health Organization, 2021). The impacts of the pandemic
extend beyond health problems as it also drivesa range of other problems centered around,
among others, economic fluctuation. For example, Sinamo and Hanggraeni (2021) study
revealed that Indonesian firms have been reluctant to invest during the COVID-19
pandemic. The study also concluded that the demand shock has primarily influenced the
economic fluctuationdue to the pandemic (Sinamo and Hanggraeni, 2021).
In response to the COVID-19 pandemic, governments have responded by using various
measures such as social distancing, respiratory hygiene, activity restrictions and complete
lockdowns in some regions (Dryhurst et al.,2020). These measures aim primarily to
minimize the number of people infected by the disease, which may cause health service
facilities to be overwhelmed by a suddenincrease of COVID-19 cases (Dryhurst et al.,2020).
Just as in many other countries, counter-pandemic measures have been deployed by the
Indonesian Government with varying degrees of success. Measures to controlthe spread of
COVID-19 in Indonesia are centered around social distancing, social restriction and the
social safety net (Roziqin et al.,2021). The government has also rolled out a nationwide
vaccination programto support the existing counter pandemic measures.
Despite all the counter pandemic measures used, many believe the Indonesian
Government is not doing enough in responding to the pandemic (Roziqin et al., 2021). For
example, Kusumaningrum et al. (2021) viewed the government’s decision regarding the
country’s progression to the “new normal”as premature, putting many citizens at high risk
of COVID-19. On the other hand, the country’s struggle withCOVID-19 has been made even
more difficult with the problem of rampaging corruption. Multiple cases of COVID-19 relief
funds corruption have emerged sincethe beginning of the pandemic due to various factors,
such as lack of controls and monitoring. Mietzner (2020) attributed the pervasiveness of
corruption in Indonesia to decades of democratic decline. Indonesia’s long struggle with
corruption has greatly diminished its ability to appropriately respond to the pandemic
(Mietzner, 2020). At the time of writing, no one knows just how long the pandemic will last
or if the world will ever returnto its pre-pandemic condition.
By taking the social ontology perspective, this paper offers a foresight to the post-
pandemic future by looking intoelements of our social practices and how such practices will
evolve in the future. Social ontology itself generally represents the study of the nature of
social reality (Tuomela, 2013). It examines “the nature and basic structure of social life and
social phenomena”(Schatzki, 2005, p. 465). Within this perspective, this paper uses the
JFC
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