Salary Over-Invoicing: How Much Is Really Going to the Employee's Pocket?

Salary over-invoicing is a common practice in many countries; hence the underline reasoning behind such deviant work is yet to be explored. Depending on the twenty dyadic interviews from ten employer-employee dyads, this study has explored the causal relationships of such deviant work ethics and relative market forces under constrains of institutional regulation. The results of the face-to-face interviews revealed that the market forces influenced both the employers and employees to make their bounded rational choice, intrinsically and extrinsically to engage both parties in a dyadic deviant work behavior. Moreover, the deviant behaviors are influenced more and become more dominant by the relative future orientation of the individuals and institutional policy of the host country. As such, this study simultaneously contributes on organizational ethics literature and employee’s deviant work behavior literature from the perspective of rational choice theory.