PACIS 2021 Proceedings

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Following the COVID-19 pandemic, organisations globally have realised the need to be more resilient than ever before against operational and fraud risks. While numerous studies have highlighted the role of Information and Communication Technology (ICT) in enabling supply chain resilience against operational risks, very few studies have explored ICT roles in mitigating fraud risks. This research-in-progress offers a new perspective by linking the ICT-based capabilities with the antecedents of supply chain fraud. We argue that ICTs would not be able to mitigate supply chain fraud. Instead, they need to be organised into three essential capabilities, which include 1) tracking and tracing capability to improve supply chain monitoring, 2) information processing capability to moderate the impact of transaction complexity and 3) supply chain integration capability to foster firm ties. This study offers a modest contribution to research and practice related to the roles of ICT in mitigating supply chain fraud.



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