A Comment on Koerber and Neck's (2006) “Religion in the Workplace: Implications for Financial Fraud and Organizational Decision Making”

Abstract

Koerber and Neck (2006) have argued that the adoption of religion in the workplace can create an environment that leads to a greater possibility of financial fraud. This logic flows from the proposition that a culture embedded in religion allows the fraud triangle to develop by creating a greater opportunity for fraud to occur. Koerber and Neck have raised some interesting points. However, in the following commentary, I challenge their proposition that religion in the workplace will increase an organizations overall susceptibility to fraud. I base this proposition on two key elements of the fraud triangle: pressure and rationalization. In the following commentary, I propose that, by examining the entire fraud triangle—not just one element of the fraud triangle—organizations embedded in religion may have an overall minimized risk of financial fraud.