Disentangling anti-corruption agencies and accounting for their ineffectiveness
| DOI | https://doi.org/10.1108/JFC-01-2018-0016 |
| Date | 07 January 2019 |
| Published date | 07 January 2019 |
| Pages | 22-35 |
| Author | Maria Krambia-Kapardis |
| Subject Matter | Accounting & Finance,Financial risk/company failure,Financial crime |
Disentangling anti-corruption
agencies and accounting for
their ineffectiveness
Maria Krambia-Kapardis
Faculty of Management and Economics, Cyprus University of Technology,
Lemesos, Cyprus
Abstract
Purpose –The purpose of this paper is to provide an adequate account of anti-corruption agency (ACA)
ineffectiveness and propose the kind of ACA that wouldhold the promise of success. The paper draws on
legitimacytheory, legal process and the notion of integrity of purpose.
Design/methodology/approach –This paper contextualizes the establishment and proliferation of ACAs;
explores different ways of conceptualizing them; examines the broad range of factors that have underpinned
ACA ineffectiveness and utilizes both legitimacy theory and the notion of the integrity of purpose.
Findings –The one-ACA-model-fits-all approach in corruption-control has been an abysmal failure.
Disentanglingthe reasons for ACA ineffectiveness reveals various endogenous and exogenous factors.It also
emphasizes the crucial importance of integrating both legitimacy theory and integrity of purpose in a
revampedACA concept that meets the corruption-control challenge.
Practical implications –It is possible to design and implement an effective ACA by avoidingvarious
factors thathave been shown to seriously undermine corruptioncontrol efforts by also drawing on legitimacy
theory,legal process and integrity of purpose.
Social implications –Corruption in both the publicand private sectors cannot be controlled in isolation
from other socio-economic problems. An effective ACA is one that fosters integrity and is considered
legitimateby its stakeholders.
Originality/value –While there have beensome articles the past two decades discussing the effectiveness
of ACAs in particular countries, this is the first paper to account for the overall ACA ineffectiveness also
using legitimacytheory, legal process and integrity of purpose to revamp the ACA concept.
Keywords Effectiveness, Legitimacy theory, Integrity, Anti-corruption agencies
Paper type General review
Introduction
Corruption is a very ancient and global phenomenon (Bosman, 2012) and the carcinogenic
nature of corruption is well-expressed in the 2004 United Nations Convention against
Corruption (UNCAC) that came into effect in December 2005. It states on Page 3 of the
“preface”that:
Corruption is an insidious plague that has a wide range of corrosive effects on societies. It undermines
democracy and the rule of law, leads to violations of human rights, distorts markets, erodes the
quality of life and allows organized crime, terrorism and other threats to human security to flourish.
This evil phenomenon is found in all countries—big and small, rich and poor—but it is in the
developing world that its effects are most destructive.
The catastrophic consequences of corruption are well documented (Kaufmann, 2009;Krambia-
Kapardis, 2016, pp. 30-32; Tanzi, 1998, pp. 582-583; Transparency International’s2016
Corruption Perception Index report). The fact that corruption has existed since time
JFC
26,1
22
Journalof Financial Crime
Vol.26 No. 1, 2019
pp. 22-35
© Emerald Publishing Limited
1359-0790
DOI 10.1108/JFC-01-2018-0016
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