Theory X Environment
People who are buying clothes or having their shirts laundered on their expense accounts are doing so because they're in a Theory X environment. They can't find enjoyment during office hours, so they resort to this behaviour.
The Flaws of Theory X
The typical response of a Theory X company to this behaviour is to hire more people to write regulations and check the resulting paperwork. However, this approach is costly and ineffective.
Building a Theory Y Company
The real solution is to repeal the regulations, fire the checkers, and start building a Theory Y company. In a Theory Y environment, employees are motivated by more than just extrinsic rewards like expense accounts. They are motivated by intrinsic factors such as autonomy, mastery, and purpose.
By creating a Theory Y environment, you can eliminate the need for cheating and create a culture of honesty and accountability.