La diffusion de la fraude en entreprise : le cas de la collusion tacite

Jacquinot, Philippe; Pellissier-Tanon, Arnaud; Strtak, Stéphane

doi:10.3917/geco.104.0085

Cited by 5 publications

(3 citation statements)

References 9 publications

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“…They explain it as a climate that can lead both leaders and subordinates to become involved in fraudulent activities due to tacit collusion between actors. Still according to Jacquinot et al (2011), in addition to addiction, imitation is another factor used by the authors to explain this case of generalized fraud. Indeed, the subordinates imitated their leaders who defrauded to do so in their turn.…”

Section: The Fraud Costsmentioning

confidence: 99%

“…To reduce fraud in financial statements, which include detection and prevention, Gupta and Gill (2012) propose the use of predictive and exploration techniques of data used in the literature. Jacquinot et al (2011) believe that in a business, the top leaders must be role models. If they have deviant behavior, there is a high probability that the phenomenon will spread to several levels of the organization.…”

Section: The Fraud Costsmentioning

confidence: 99%

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Accounting Function as Management Performance Tool in Organizations

Ugoani¹

2020

BMER

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Accounting function aims at providing accurate and sufficient accounting information to facilitate proper financial reporting and management performance. Accounting information is usually in the form of periodic or annual financial statements which are products of costing, financial and management accounting prepared for the benefit of a number of external interest groups. Accounting has its roots in the stewardship approach and as a management performance tool to guide the agent and the principal over the exact status of the going concern. Accounting function also involves financial statement analysis, interpreting the accounts by computing and evaluating ratios which relate pairs of financial information or items with one another. This analysis of ratios can be cross-sectional comparing the results of one company with another or trend. In doing so close attention is usually paid to profitability ratio to help keep pace with effective management performance. The exploratory research design was adopted for the study and result showed positive correlation between accounting function and management performance. The study was not exhaustive, therefore, further study should examine the relationship between audit failure and business failure as a matter of finding a solution to the problem. It was recommended that management should always carefully study audit reports to enhance decision making and management performance.

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Section: The Fraud Costsmentioning

confidence: 99%

Section: The Fraud Costsmentioning

confidence: 99%

Accounting Function as Management Performance Tool in Organizations

Ugoani¹

2020

BMER

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Section: The Fraud Costsmentioning

confidence: 99%

Untitled

2020

BMER

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Fraude et intérêt social : la problématique de l'abus de biens sociaux

Pereira¹

2013

Annales Des Mines - Gérer Et Comprendre

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Parmi les fraudes commises par les dirigeants au sein des entreprises figure une particularité du système répressif français, l’abus de biens sociaux. Cette infraction, qui constitue un abus de confiance spécifique aux sociétés commerciales, vise à protéger l’intérêt social. Or, l’intérêt social n’a pas été défini par la loi. S’agit-il de l’intérêt des actionnaires de la société, de l’intérêt de la société commerciale en général ou de celui de l’entreprise qui en est la victime ? En droit, l’intérêt social est confondu avec celui de la société commerciale qui est dotée de la personnalité morale. Cette vision met en évidence le fait que les intérêts à protéger dépassent ceux des actionnaires, ce qui rejoint certaines analyses et critiques récentes de la théorie de l’agence. Toutefois, la prise en compte de l’intérêt social en matière d’abus de biens sociaux est susceptible de dépasser le concept même de la personne morale, pour prendre en considération l’intérêt de l’entreprise, et de ses parties prenantes.

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La diffusion de la fraude en entreprise : le cas de la collusion tacite

Cited by 5 publications

References 9 publications

Accounting Function as Management Performance Tool in Organizations

Accounting Function as Management Performance Tool in Organizations

Untitled

Fraude et intérêt social : la problématique de l'abus de biens sociaux

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