Contenu principal de l'article
We investigate the extent to which quality Performance using interactive use of performance measurement systems (PMS) decrease corruption through employee voice and self-efficacy. We study the Indonesian Police Department, in particular, in the Province of Lampung, and analyse data using smartPLS. The results show that interactive use of PMS is able to reduce corrupt behaviour through self-efficacy. However, individual voice is unable to bridge the relationship between Quality Performance using interactive use of performance measurement systems and an individual’s corrupt behaviour. This study contributes to the development of management accounting studies and laws in combating corruption in context.