How managers respond to fraud, waste and mismanagement: ethics management survey in Uganda and Kenya

Ethics management remains a grey area, especially in how developing countries organise and manage their public finances and administrative activities. This paper draws on a descriptive statistical analysis to explore managers’ perceptions of whether appropriate procedures and sanctions exist against fraud or wrongdoing and whether organisational mechanisms and management of human resources promote ethical conduct in Uganda and Kenya. It explores the central tendencies of Ugandan (N = 122) and Kenyan (N = 104) managers’ perceptions of ethics management in their own organisations. The findings show that despite critical challenges, there is progress towards improving ethics management conditions through the drafting of specific anti-fraud policies and guidelines, the promotion of ethical conduct, and the higher individual propensities to report observed fraud by managers.