Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(7), 379-386 | DOI: 10.11118/actaun201260070379

Application of the theory of planned behavior to fraudulent returning

Radoslav Škapa
Katedra podnikového hospodářství, Ekonomicko-správní fakulta, Masarykova univerzita, Lipová 41a, 602 00 Brno, Česká republika

Proper return policy provides an additional value for customers and therefore it can be a beneficial instrument in business strategy of a company. However, its efficiency is harmed due to the return fraud that increases the total cost for reprocessing of returned products. The article contributes to the discussion of factors that stimulate and discourage the return fraud in the retail by suggesting a model, which is proposed on the basis of the theory of planned behavior. Path analysis was conducted with the data of 207 respondents to test the validity of the model.

Keywords: return fraud, return policy, behavior, modeling, path analysis

Received: August 23, 2012; Published: July 2, 2013  Show citation

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Škapa, R. (2012). Application of the theory of planned behavior to fraudulent returning. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 60(7), 379-386. doi: 10.11118/actaun201260070379
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