Employee fraud, defined as the misuse of organizational resources for personal financial gain, has long been a serious issue in public organizations, risking deteriorated performance outcomes. Although previous public administration research has discussed organizational cheating related to organizational performance, we need to inquire further about employee fraudulent behaviors across public organizations and other scenarios that cause those behaviors. This study focuses on whether performance outcomes affect employee fraud in the context of high‐stakes performance management. To test this relationship, this study links data from performance evaluation and integrity assessment for South Korean government corporations. A regression discontinuity design (RDD) was employed to estimate the impact of performance shortfalls on employee fraud. The results show that employees in poor‐performing public corporations are more likely to abuse operating expenses, benefit allowance, and project expenses than employees in relatively high‐performing organizations.

中文翻译：

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低绩效信号对公共组织员工欺诈的影响：来自绩效薪酬背景的证据


员工欺诈被定义为滥用组织资源谋取个人经济利益，长期以来一直是公共组织中的一个严重问题，可能导致绩效结果恶化。尽管之前的公共管理研究已经讨论了与组织绩效相关的组织作弊，但我们需要进一步询问公共组织中的员工欺诈行为以及导致这些行为的其他场景。本研究的重点是在高风险绩效管理的背景下，绩效结果是否会影响员工欺诈。为了检验这种关系，本研究将韩国政府企业绩效评估和诚信评估的数据联系起来。采用断点回归设计（RDD）来估计绩效缺陷对员工欺诈的影响。结果表明，与绩效相对较高的组织中的员工相比，绩效不佳的公共公司的员工更有可能滥用运营费用、福利津贴和项目费用。