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The conception of organisational fraud: the need for rejuvenation of fraud theory

The conception of organisational fraud: the need for rejuvenation of fraud theory This paper aims to challenge some of the underlying concepts about causation of fraud and in doing so enriches knowledge and insight into the management of fraud.Design/methodology/approachThis study is a part of fieldwork carried out in Indonesia.FindingsOrganisational fraud is an exceptional type of crime. Hence, the underlying antecedents and consequences of fraud in organisation are distinct from other crimes, especially violent crimes. The underlying logic in criminological and sociological theories and literature cannot fully explain the causal factors of fraud in the organisation. This leads to a theoretical discussion about the reconstruction of the fraud theory. Implications and suggestions for further studies are discussed in this study.Originality/valueThis study provides a new understanding of fraud and its antecedents and consequences. In doing so, it examines the long-standing debate in criminology and sociology about the theories concerning crime causation, as these areas provide the underlying logic of fraud theory. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Financial Crime Emerald Publishing

The conception of organisational fraud: the need for rejuvenation of fraud theory

Maulidi, Ach; Ansell, Jake
Journal of Financial Crime , Volume 28 (3): 13 – Aug 5, 2021
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Publisher
Emerald Publishing
Copyright
© Emerald Publishing Limited
ISSN
1359-0790
eISSN
1359-0790
DOI
10.1108/jfc-09-2020-0180
Publisher site
See Article on Publisher Site

Abstract

This paper aims to challenge some of the underlying concepts about causation of fraud and in doing so enriches knowledge and insight into the management of fraud.Design/methodology/approachThis study is a part of fieldwork carried out in Indonesia.FindingsOrganisational fraud is an exceptional type of crime. Hence, the underlying antecedents and consequences of fraud in organisation are distinct from other crimes, especially violent crimes. The underlying logic in criminological and sociological theories and literature cannot fully explain the causal factors of fraud in the organisation. This leads to a theoretical discussion about the reconstruction of the fraud theory. Implications and suggestions for further studies are discussed in this study.Originality/valueThis study provides a new understanding of fraud and its antecedents and consequences. In doing so, it examines the long-standing debate in criminology and sociology about the theories concerning crime causation, as these areas provide the underlying logic of fraud theory.

Journal

Journal of Financial Crime – Emerald Publishing

Published: Aug 5, 2021

Keywords: Fraud; Crime causation; Fraud causation; The concept of fraud

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