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Employee Behavior, HR Practices, and the Risk of Asset Mismanagement: An Organizational Culture Perspective

Year: 2025

Type: article

Abstract: Asset mismanagement continues to undermine institutional performance across both public and private organizations, resulting in significant financial losses, inefficiencies, and reputational harm.While previous research often emphasizes technical solutions such as enterprise systems and audit mechanisms, this paper argues that employee behavior and human resource (HR) practices, mediated by organizational culture, are central determinants of asset governance outcomes.Drawing upon global evidence, the paper highlights how weak HR systems, inadequate ethical training, and dysfunctional workplace cultures create environments conducive to fraud, negligence, and underutilization of resources.The proposed conceptual framework links employee behavior and HR practices to asset mismanagement risks through the mediating influence of organizational culture.By situating the analysis within governance, organizational behavior, and sustainability literatures, this paper advances a holistic perspective and outlines implications for theory, policy, and practice.

Source: International Journal of Academic Research in Economics and Management Sciences

DOI: 10.6007/ijarems/v14-i3/26625

Authors: Susiani ., Anita Rusianti, Ali Syahbana, Nurhidayah Yahya, Nor Balkish Binti Zakaria

Institutions: Universiti Teknologi MARA System, Universiti Teknologi MARA

Language: English

Topic: Ethics in Business and Education

Subfield: Information Systems and Management

Field: Decision Sciences

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: diamond

Funder: Universiti Teknologi MARA