الفسادالإداري والمالي في المؤسسات والمصالح الحكومية من منظور النوع الاجتماعي دراسة ميدانية تحليلية في مؤسسات مختارة لمحافظة لحج

الباحثة:ريمامحمد حيدرة بدور

الاشـراف:د. فضل عبدالله يحيى الربيعي

2023م

ملخص الدراسة

يُعد الفساد الإداري والمالي ظاهرة عالمية فيجميع بلدان العالم، حيث لا يوجد مجتمع خال تمامًا من هذه الظاهرة، ولا توجد حكومةلا تعاني من هذه الظاهرة، إذ تشير معظم البيانات والتقارير الصادرة من المؤسساتالإقليمية والدولية عن تزايد هذه الظاهرة على المستوى العالمي.

ويبقى هناك الفرق في مستوى الفساد وانتشارهمن مجتمع لأخر تبعًا لعدد من العوامل والأسباب والعوامل المؤدية إلى ذلك، إذ يمكنالقول بان الفساد هو جزء من الطبيعة البشرية، فجذور الشر موجودة في الإنسان، وقدتتغلب نوازع الخير عند البعض فيما تتغلب نوازع الشر عند البعض الاَخر، وهذا يتصلبطبيعة الأنشطة التي يمارسها الإنسان وثقافته والظروف المحيطة به، ومدى ما تقوم بهمؤسسات الضبط الاجتماعي، التي تحارب هذه الظاهرة، وهو الأمر الذي يحد من لنوازعالشريرة.

إن ظاهرة الفساد ليست وليدة، بل هي موجودةمنذ وجود الإنسان على ظهر هذا الكوكب، لكنها تتزايد وتتسع خصوصًا في ظل غيابالأنظمة العادلة وتخلف المجتمعات البشرية، وفي ظل غياب استقرار في المجتمعاتوانتشار حالات الفوضى.

ولما كان الفساد هو استغلال المنصب العاملغرض تحقيق مكاسب شخصية للأفراد أو الجماعات، ويظهر ذلك عبر آليات مختلفة مثل((الرشوة والعمولة والابتزاز والمحسوبية والتلاعب بعقود المشتريات الحكوميةوالخدمات الحكومية والمناقصات العامة، أو إفشاء معلومات عن تلك العقود، أوالمساعدة على غسيل الأموال وغيرها من الممارسات، التي تندرج ضمن ما عُرف بالفسادالمالي والإداري.

إن تدني دور أجهزة الدولة وغياب المعيارية قدتساعد على تفشي الفساد، حيث إن ما يجري من فساد إداري قد يتبعه بالضرورة الفسادالمالي، كما هو ملحوظ عند متابعتنا لهذه الظاهرة في مجتمع الدراسة.

والفساد سواء كان فسادًا ماليًا أو إداريًاأو قيميًا أو أخلاقيًا أو أي نوع من أنواع الفساد دون شك، فهو يعبر عن التخلفالاجتماعي والثقافي، ويلحق ضرر بأفراد الأسرة والمجتمع بصفة عامة.

ومن هذه المنطلق فأن الباحثة اختارت موضوعرسالتها العلمية بـ: (الفساد الإداري والمالي في المؤسسات الحكومية دراسة تحليلية(ميدانية)من منظور النوع الاجتماعي في مؤسسات مختارة لمحافظة لحج)، دراسة تحليليةميدانية، التي تحاول به تسليط الضوء على هذه الظاهرة، التي باتت تقلق المجتمع، ذلكمن معرفة أسبابها واَثارها وقياسها من منظور النوع الاجتماعي، لاسيما أن بلادنا قدابتلت بهذه الظاهرة، وتشير العديد من التقارير الأولية إلى أن اليمن واحدة منالبدان التي تعاني من ظاهرة الفساد.

وقد تضمنت هذه الدراسة (5) فصول متتالية،عرضت موضوع الدراسة بشكليها النظري والميداني، وهي:

 الفصل الأول: (مقاربة المنهجية والنظرية للدراسة)،والذي تتضمن في مبحثين استعرض المبحث الأول على (الإطار المنهجي)، والمبحث الثانياستعرض (المفاهيم والدراسات السابقة).

أما الفصل الثاني:(الفساد الإداري والمالي كظاهرة عالمية)، فقد شمل هذا الفصل لمحة تأريخيهعن نشؤ ظاهرة الفساد ومؤشراته على المستوى العالمي والعربي والمحلي، موضحًاالاَثار الناجمة عن الفساد.

وجاء الفصلالثالث: (الفساد الإداري والمالي)، الذي تضمن أربعة مباحث تحدث في المبحثالأول عن أنواع الفساد الإداري والمالي، والمبحث الثاني عن أسباب ومظاهر الفساد،في حين المبحث الثالث تطرق إلى اَثار الفساد والمبحث الرابع تطرق إلى طرائقوأساليب مكافحة الفساد.

في حين خصص الفصلالربع، الذي يذكر إجراءات الدراسة الميدانية، الذي تضمن مبحثين، عرض المبحثالأول خطوات (الدراسة الميدانية ومجتمع الدراسة)، والمبحث الثاني عرض خصائص عينةالدراسة.

 وانفرد الفصل الخامسبعرض وتحليل الدراسة الميدانية وفرضياتها ونتائجها الختامية، وذلك في مبحثين، عرضالمبحث الأول عرض وتحليل البيانات الإحصائية، في حين عرض المبحث الثاني الخاتمة،التي شملت الاستنتاج والمقترحات والتوصيات.

ولقد توصلت الدراسة الى مجموعة من النتائج من تحليلبيانات الدراسة عن طريق برنامج (SPSS) برنامجالرزم الإحصائية للعلوم الاجتماعية التي خلصت بعدد من النتائج والاستنتاجات التيخرجت بها الدراسة الميدانية، وبينت العوامل والأسباب التي تقف خلف ظاهرة الفسادووضع عدد من المقترحات والتوصيات، وهي على النحو الاَتي:

أولاً: الاستنتاجات العامة:

إن هناك تطورًا حضاريًا وثقافيًا في المجتمع من التدرجالوظيفي في جميع المؤسسات سواء أكانت حكومية أو خاصة، وعليه كلما زاد هذا التطورفي المؤسسات والدوائر  الحكومية زاد الفسادالمالي والإداري في المؤسسات والدوائر الحكومية في لحج وإهمال في الرقابة الماليةوالإدارية، وهناك تسيب للموظفين عن العمل وكذلك لعدم الرضى الوظيفي لبعض الموظفينفي بعض المؤسسات والدوائر الحكومية، الذي بدوره يساعد على ظهور دوافع للفسادالإداري والمالي من أجل تحسين الوضع (الاقتصادي والاجتماعي والسياسي والثقافي )،وعليه كلما استاءت الأوضاع وتدهورت في المؤسسات والدوائر الحكومية زاد الفسادالمالي والإداري انتشارًا في المؤسسات والدوائر الحكومية في مجتمع الدراسة .

لم تنجح الدولة في محاولة القضاء على الفساد الإداريوالمالي، والحاصل حاليا في المؤسسات والدوائر الحكومية بسبب المركزية في نظامالحكم.

ثانياً: نتائج الدراسةالميدانية:

1-   بحسب متغير النوع الاجتماعي، جاءت النتائج التي بينت أنهناك فرقًا بين ممارسة الفساد الإداري والمالي في المؤسسات والدوائر الحكومية، حيثظهرت من خلال العينة لبعض المؤسسات الحكومية لمحافظة لحج أن هناك فسادًا إداريًاوماليًا يمارسه الرجال والنساء في المؤسسات والدوائر الحكومية، ولكن وجد أن الرجاليمارسون الفساد أكثر من النساء.

2-   أن تدني مستوى الرواتب الوظيفية تعد أكثر العوامل التيتسهم في انتشار الفساد المالي والإداري في المؤسسات والمصالح الحكومية، وباتفاق كلمن الذكور والإناث، حيث أكد على ذلك نحو (78.6%) من الذكور، يقابلهم نحو (96.7%)من الإناث، وأن المعالجة هنا تأتي عبر إعادة النظر في رفع الأجور.

3-   يعد الوازع الديني من أهم العوامل التي تسهم في انتشارالفساد المالي والإداري في المؤسسات والمصالح الحكومية، وباتفاق كل من الذكوروالإناث، حيث أكد على ذلك    نحو (70%) منالذكور، يقابلهم نحو (93.3%) من الإناث، ومن ثم فإن الحاجة إلى رفع الوازع الدينيلدى شغالي الوظائف في مؤسسات الدولة.

4-   أن ارتفاع الأسعار تعد ثالث العوامل التي تسهم في القضاءعلى الفساد المالي والإداري في المؤسسات والمصالح الحكومية، وباتفاق كل من الذكوروالإناث، حيث أكد على ذلك نحو (47.1%) من الذكور، يقابلهم نحو (36.7%) من الإناث،الأمر الذي يجب تولي الدولة اهتمامها في مراقبة الأسعار.

5-   أن غياب التوعية والتثقيف الإعلامي بمخاطر الفساد والقضاءعليه، فقد جاءت النتائج التي تؤكد أهمية التثقيف والإعلام في مكافحة الفساد والحدمنه في المؤسسات والمصالح الحكومية، باتفاق كل من الذكور والإناث، حيث أكد على ذلكنحو (18.6%) من الذكور، يقابلهم نحو (20%) من الإناث.

6-    من جانب اَخر جاءت النتائج التي تؤكد على إيجاد فرص عمل للأفراد، بوصفها منالعوامل التي تسهم في القضاء على الفساد المالي والإداري في المؤسسات والمصالحالحكومية، وباتفاق كل من الذكور والإناث، حيث أكد على ذلك نحو (8.6%) منالذكور، يقابلهم نحو (10%) منالإناث.

ثالثاً: التوصيات والمقترحات:

ومن خلال الدراسة البحثية والعمل الميدانيلمعرفة الأسباب للفساد الإداري والمالي في المؤسسات الحكومية، فإن الباحثة وضعتعددًا من المقترحات والتوصيات، وهي كالاَتي:

         أ‌-         وضع الحلول الصحيحة لمعالجة الفساد باستخدام التقنية الحديثة والرقابةالإلكترونية، فإن هده الأجهزة لا يمكن أن تساوم كما هو معمول في جميع دول العالمباستخدام البطاقة الذكية أو ربط الشركات بمنظومة (worknet). فهذه الاَليات تعدُّنظامًا محصنًا من التزوير والفساد الإداري.

      ب‌-      أن يخصص أسبوعًا في السنة في بلادنا ويسمى أسبوع محاربة ومكافحةالفساد يشارك فيه المعنيون في إعداد برامج وانشطة يسهم بها أساتذة الجامعةوالقانونيين ورجال الدين والإعلام لتوضيح مفاهيم النزهة ورصد مكافحة الفساد فيالمؤسسات والمصالح الحكومية في الدولة من خلال أسلوب العمل ومكافأة الموظفينالمخلصين ماديًا ومعنويًا.

      ت‌-      تنمية العلاقات بين الحكومة والمنظمات الدولية والمحلية ذات العلاقةبمكافحة الفساد وترسيخ الشفافية وكشف الفساد وتقديم الفاسدين للقضاء.

      ث‌-      تعزيز الإصلاحات القضائية لضمان النزاهة والاستقلال.

       ج‌-       التفكير في إيجاد اتفاق جماعي على معيار للقيم، وأهمية أمانة ونزاهةوشفافية القيادات العليا، وإدال ذلك عبر مناهج التعليم.

       ح‌-       توعية الموظفين، ومحاسبة المقصرين والفاسدين منهم وتبسيط اجراءاتالعمل المتعلقة بمعاملات المواطنين في جميع المرافق ورفع المعوقات الإداريةتجاههم.

       خ‌-        تفعيل وتعزيز دور الجهازالمركزي للرقابة والمحاسبة وإعطاؤه الصلاحية الكاملة بالتوجه للمحاكم لتقديمالقضايا على المسؤولين المورطين في قضايا الفساد.

        د‌-        إجراء المزيد من الدراسات والبحوث عن الفساد المالي والإداري فيالمؤسسات والمصالح الحكومية عامة وفي محافظة لحج خاصة والاستفادة من نتائج تلكالدراسات على المستوى الواقع العملي.

Abstract

Administrative and financial corruption isa global phenomenon that pervades various countries of the world, since nocommunity is totally free from this phenomenon and no government is immune fromits effects. The majority of data and reports issued by regional andinternational institutions, anti-corruption monitoring, and anti-corruptionbodies and organizations indicate an increase in global corruption practices.However, the level of corruption and its spread varies from one society toanother, depending on a variety of factors, reasons, and causes that contributeto the expansion of corruption throughout the ages. it can be said thatcorruption is a part of human nature, which desires the love of possession andbrings benefits that are selfish. Perhaps this is due to the presence ofevilness which competes with goodness. The nature of man's activities andactions, his culture, and the circumstances surrounding him, as well as theextent to which religions, society's culture, systems, and social controlinstitutions are fighting this phenomenon that calls for integrity, reducingevil impulses, and combating corruption in all its forms. Corruptionis not a recent concept or a coincidental phenomenon; rather, it has existedsince man's existence on this planet, but it is increasing and expanding,particularly in light of the absence of justice systems and theunderdevelopment of human societies, as well as the lack of stability insocieties and the spread of chaos and conflicts.And since corruption is defined as the exploitation of public office or theexploitation of authorities for the purpose of achieving personal gains forindividuals or groups that invest their positions for their own benefit, and itmanifests itself in practice through various mechanisms such as bribery,commission, extortion, nepotism, manipulation of governmental procurementcontracts, governmental services, public tenders, revealing  information about those contracts, aids, ormoney laundering and other practices that fall within what is known asfinancial and administrative corruption which is the focus of this study.

The low role of official control agencies,the absence of follow-up and monitoring of the performance of stateinstitutions, or the failure to employ and designate on scientific andnormative premises may all contribute to the spread of corruption. What happensin our country in terms of administrative corruption is invariably followed byfinancial corruption, as we see when we follow up on this phenomenon in theresearch community. Corruption, whether financial, administrative, moral, ormoral corruption or any other type of corruption, without a doubt,expresses the extent to which our country is perpetuating social and culturalbackwardness, which causes great harm to family members as well as society andits development in general.From this perspective, the researcher selected the topic of her dissertation,entitled: (Administrative and financial corruption in governmentalinstitutions, which is an analytical study (field) from a gender perspective inselected establishments in Lahj governorate), To shed light on this phenomenonthat is disturbing and worrying society as well as posing a threat.

In order to understand this phenomenon froma gender perspective, the researcher sought to identify its causes, effects,and dimensions, especially because our country has been afflicted with it forsome time, as indicated by numerous preliminary reports by oversightinstitutions, international and local organizations addressing corruption, andthe central organization for accounting and monitoring, which reports thatYemen is one of the countries where corruption is widespread. This study consisted of five sequentialchapters which addressed the topic of the study   in both theoretical and field forms, theyare as follows:

 The first chapter is the methodological andtheoretical approach to the study which includes two sections, the firstsection is the methodological framework, and the second section is the concepts and previousstudies. The second chapter is the administrativeand financial corruption as a global phenomenon. This chapter included ahistorical overview of the phenomenon of corruption and its indicators at theglobal, Arab, and local levels explaining the effects of corruption. The third chapter was aboutadministrative and financial corruption and included four sections, the firstsection described the types of administrative and financial corruption, thesecond section discussed the causes and manifestations of corruption, and thethird section reviewed the effects of corruption. Chapter four was devoted to the proceduresof the field study, which included two sections, the first section offered anoverview of the steps of the field study and the study population, and thesecond section discussed the characteristic features of the study sample. Intwo sections, chapter five discusses the field study analysis, hypotheses, andconclusions. Data analysis was discussed in the first section, whileconclusions, recommendations, and suggestions were provided in the secondsection. As a result of analyzingthe data of the study using the (SPSS) statistical package for social sciences,the researcher came up with a number of results that showed the factors andreasons behind the phenomenon of corruption and put forward a number ofsuggestions and recommendations. They are as follows:

First: General Conclusions

Through career progression in various institutions, whethergovernmental or private, there is a civilized and cultural development insociety. Therefore, the more this development in governmental institutions andestablishments, the greater the financial and administrative corruption ingovernment institutions and establishments in Yemen. In addition, there is negligence in financial andadministrative oversight, and as a result of this negligence, there is aneglect of employees from work, as well as dissatisfaction with others in someinstitutions and governmental establishments, which in turn encourages theemergence and motives for administrative and financial corruption in order toimprove the economic, social, political, and cultural status. Subsequently, theworse the situation and deterioration in government institutions andestablishments, the more financial and administrative corruption spreads ingovernmental institutions and establishments in the study population.

Due to centralization of the government system, the state has notbeen able to eliminate the administrative and financial corruption in thegovernmental institutions and establishments.  

Second: The field study results

�        According to the gender variable, the results revealed that thereis a difference between the practice of administrative and financial corruptionin government institutions and establishments, as it was found through thesample of some governmental institutions in Lahj governorate thatadministrative and financial corruption is practiced by both men andwomen but men practice it more than women.

�        The low level of job salaries is the main factor that contributesto the spread of financial and administrative corruption in governmentalinstitutions and establishments, as confirmed by approximately (78.6%) ofmales, compared to approximately (96.7%) of females, and that the treatmenthere comes by reconsidering raising wages.

�        Religious faith is oneof major factors that contribute to the spread of financial and administrativecorruption in governmental institutions and establishments, as confirmed byapproximately (70%) of males and approximately (93.3%) of females.Consequently, there is a need to enhance the religious faith of those who workin governmental institution.

�        High prices are thethird factor that contributes to financial and administrative corruption ingovernmental institutions and establishments as confirmed by approximately(47.1%) of males and approximately (36.7%) of females, which must be addressed,and the state should make good efforts to control this issue.

�        The absence of public awareness and media education about thedangers of corruption and how to eliminate it. The results confirm theimportance of education and media in combating and reducing corruption ingovernment institutions and establishments, as confirmed by approximately(18.6%) of males and approximately (20%) of females.

�        On the other hand, the results confirm the creation of jobopportunities for individuals as one of the factors that contribute to theelimination of financial and administrative corruption in governmentalinstitutions and establishments, with agreement from both males and females, asconfirmed by approximately (8.6%) of males and approximately (10% of females.

Third: Recommendations and Suggestions  

Based on research study and field work, the researcher made thefollowing suggestions and recommendations to determine the causes ofadministrative and financial corruption in governmental institutions:

1-     Developing appropriate solutions to combat corruption through theuse of modern technology and electronic control, as these devices cannotbargain, as is the case in all countries around the world, through the use ofsmart cards or the linking of companies to the worknet system. These mechanismsare thought to make the system immune to fraud and administrative corruption.

2-     To allocate one week a year as the week of combating corruption,in which those involved prepare programs and activities in which academics fromuniversity professors, jurists, religious men, and the media to clarify theconcepts of integrity and monitoring combating corruption in governmentalinstitutions and establishments in the state through work style and physicaland moral rewards for loyal employees.

3-     Establishing relationships between the government andinternational and local organizations concerned with combating corruption,establishing transparency, and exposing corruption, and punishing corruptindividuals.

4-     Promoting judicial reforms for integrity and independence.

5-     Considering a collective agreement on defining a criterion forvalues, as well as the importance of senior leadership honesty, integrity, andtransparency, through educational curricula.

6-     Educating employees, punishing negligent and corrupt employees,and simplifying work procedures related to citizen transactions in allfacilities, as well as expelling administrative barriers.

7-     Activating and enhancing the role of the Central Organization forControl and Accounting and giving a complete legal power to file cases in courtagainst officials accused of corruption.

8-     Conducting additional studies and research on financial andadministrative corruption in government institutions and interests in general,and in Lahj Governorate in particular, and utilizing the results of thesestudies at the practical reality level.

Administrative and financial corruption isa global phenomenon that pervades various countries of the world،since no community is totally free from this phenomenon and no government isimmune from its effects. The majority of data and reports issued by regionaland international institutions،anti-corruption monitoring،and anti-corruption bodies and organizations indicate an increase in globalcorruption practices. However،the level of corruption and its spread varies from one society to another، depending on a variety of factors،reasons، and causes that contribute to theexpansion of corruption throughout the ages. It can be said that corruption isa part of human nature،which desires the love of possession and brings benefits that are selfish.Perhaps this is due to the presence of evilness, which competes with goodness.The nature of man's activities and actions،his culture، and the circumstances surrounding him، as well as the extent to which religions،society's culture، systems،and social control institutions are fighting this phenomenon that calls forintegrity، reducing evil impulses،and combating corruption in all its forms. Corruption is not a recent concept or acoincidental phenomenon; rather،it has existed since man's existence on this planet،but it is increasing and expanding،particularly in light of the absence of justice systems and theunderdevelopment of human societies،as well as the lack of stability in societies and the spread of chaos andconflicts.And since corruption is defined as the exploitation of public office or theexploitation of authorities for the purpose of achieving personal gains forindividuals or groups that invest their positions for their own benefit، and it manifests itself in practice through various mechanismssuch as bribery، commission، extortion،nepotism، manipulation of governmental procurementcontracts، governmental services،public tenders، revealing  information about those contracts, aids، or money laundering and other practices that fall within whatis known as financial and administrative corruption which is the focus of thisstudy.

The low role of official control agencies، the absence of follow-up and monitoring of the performance ofstate institutions، or the failure toemploy and designate on scientific and normative premises may all contribute tothe spread of corruption. What happens in our country in terms ofadministrative corruption is invariably followed by financial corruption، as we see when we follow up on this phenomenon in the researchcommunity. Corruption،whether financial، administrative، moral،or moral corruption or any other type of corruption،without a doubt، expresses the extentto which our country is perpetuating social and cultural backwardness، which causes great harm to family members as well as societyand its development in general.From this perspective،the researcher selected the topic of her dissertation،entitled: (Administrative and financial corruption in governmental institutions، which is an analytical study (field) from a gender perspectivein selected establishments in Lahj governorate)،To shed light on this phenomenon that is disturbing and worrying society aswell as posing a threat.

In order to understand this phenomenon froma gender perspective، the researcher soughtto identify its causes،effects، and dimensions،especially because our country has been afflicted with it for some time، as indicated by numerous preliminary reports by oversightinstitutions، international and local organizationsaddressing corruption،and the central organization for accounting and monitoring،which reports that Yemen is one of the countries where corruption is widespread. This study consisted of five sequential chapterswhich addressed the topic of the study  in both theoretical and field forms،they are as follows:

 The first chapter is the methodological andtheoretical approach to the study which includes two sections،the first section is the methodological framework،and the second section is the concepts and previous studies. The second chapter is the administrativeand financial corruption as a global phenomenon. This chapter included ahistorical overview of the phenomenon of corruption and its indicators at theglobal، Arab،and local levels explaining the effects of corruption. The third chapter was aboutadministrative and financial corruption and included four sections، the first section described the types of administrative andfinancial corruption، the second sectiondiscussed the causes and manifestations of corruption،and the third section reviewed the effects ofcorruption. Chapter four was devoted to the procedures of thefield study، which included two sections،the first section offered an overview of the steps of the field study and thestudy population، and the secondsection discussed the characteristic features of the study sample. In twosections، chapter five discusses the field studyanalysis، hypotheses،and conclusions. Data analysis was discussed in the first section،while conclusions، recommendations، and suggestions were provided in the second section. As a result of analyzingthe data of the study using the (SPSS) statistical package for social sciences، the researcher came up with a number of results that showed thefactors and reasons behind the phenomenon of corruption and put forward anumber of suggestions and recommendations. They are as follows:

First: General Conclusions

Through career progression in various institutions،whether governmental or private،there is a civilized and cultural development in society. Therefore، the more this development in governmental institutions andestablishments، the greater thefinancial and administrative corruption in government institutions andestablishments in Yemen. Inaddition، there is negligence in financial andadministrative oversight،and as a result of this negligence،there is a neglect of employees from work،as well as dissatisfaction with others in some institutions and governmentalestablishments، which in turnencourages the emergence and motives for administrative and financialcorruption in order to improve the economic،social، political،and cultural status. Subsequently،the worse the situation and deterioration in government institutions andestablishments، the more financialand administrative corruption spreads in governmental institutions andestablishments in the study population.

Due to centralization of the government system،the state has not been able to eliminate the administrative and financialcorruption in the governmental institutions and establishments.  

Second: The field study results

1.     According to the gender variable،the results revealed that there is a difference between the practice ofadministrative and financial corruption in government institutions andestablishments، as it was foundthrough the sample of some governmental institutions in Lahj governorate thatadministrative and financial corruption is practiced by both men andwomen but men practice it more than women.

2.     The low level of job salaries is the main factor that contributesto the spread of financial and administrative corruption in governmentalinstitutions and establishments،as confirmed by approximately (78.6%) of males،compared to approximately (96.7%) of females،and that the treatment here comes by reconsidering raising wages.

3.     Religious faith is oneof major factors that contribute to the spread of financial and administrativecorruption in governmental institutions and establishments، as confirmed by approximately (70%) of males and approximately(93.3%) of females. Consequently،there is a need to enhance the religious faith of those who work ingovernmental institution.

4.     High prices are the thirdfactor that contributes to financial and administrative corruption ingovernmental institutions and establishments as confirmed by approximately(47.1%) of males and approximately (36.7%) of females،which must be addressed،and the state should make good efforts to control this issue.

5.     The absence of public awareness and media education about thedangers of corruption and how to eliminate it. The results confirm theimportance of education and media in combating and reducing corruption ingovernment institutions and establishments،as confirmed by approximately (18.6%) of males and approximately (20%) offemales.

6.     On the other hand،the results confirm the creation of job opportunities for individuals as one ofthe factors that contribute to the elimination of financial and administrativecorruption in governmental institutions and establishments،with agreement from both males and females،as confirmed by approximately (8.6%) of males and approximately (10% of females.

Third: Recommendations and Suggestions  

Based on research study and field work،the researcher made the following suggestions and recommendations to determinethe causes of administrative and financial corruption in governmentalinstitutions:

a.      Developing appropriate solutions to combat corruption through theuse of modern technology and electronic control،as these devices cannot bargain،as is the case in all countries around the world،through the use of smart cards or the linking of companies to the worknetsystem. These mechanisms are thought to make the system immune to fraud andadministrative corruption.

b.     To allocate one week a year as the week of combating corruption، in which those involved prepare programs and activities inwhich academics from university professors،jurists، religious men،and the media to clarify the concepts of integrity and monitoring combatingcorruption in governmental institutions and establishments in the state throughwork style and physical and moral rewards for loyal employees.

c.      Establishing relationships between the government andinternational and local organizations concerned with combating corruption، establishing transparency،and exposing corruption،and punishing corrupt individuals.

d.     Promoting judicial reforms for integrity and independence.

e.      Considering a collective agreement on defining a criterion forvalues، as well as the importance of seniorleadership honesty، integrity، and transparency،through educational curricula.

f.      Educating employees،punishing negligent and corrupt employees،and simplifying work procedures related to citizen transactions in allfacilities، as well as expelling administrativebarriers.

g.     Activating and enhancing the role of the Central Organization forControl and Accounting and giving a complete legal power to file cases in courtagainst officials accused of corruption.

h.     Conducting additional studies and research on financial andadministrative corruption in government institutions and interests in general، and in Lahj Governorate in particular،and utilizing the results of these studies at the practical reality level.