Mapa Conceitual da Fraude: Configuração Teórica e Empírica dos Estudos Internacionais e Oportunidades de Pesquisas Futuras

  • Lucas Martins Dias Maragno Universidade Federal de Santa Catarina
  • José Alonso Borba Universidade Federal de Santa Catarina

Resumo

Objetivo: Explicar o fenômeno da fraude pela construção de um mapa conceitual e sintetizar os diversos tipos de fraudes.

Método: O estudo realizou uma revisão de literatura, por meio nos trabalhos teóricos e uma síntese de pesquisa, referente aos trabalhos empíricos.

Resultados: A revisão de literatura construída permitiu identificar que a Teoria do Triângulo da Fraude teve sua origem a partir do crime de colarinho branco. Os elementos da teoria (oportunidade, motivação e racionalização) evoluíram desde 1950 e recentemente são criticados, pois descobertas têm sido feitas que modificam o entendimento dos motivos ex ante. Principalmente, demonstram evidências de que o elemento racionalização (a parte cognitiva) é limitado e ainda não está claro na literatura. Além disso o trabalho traz as revistas e autores mais profícuos da temática das fraudes.

Contribuições: As evidências desta pesquisa demonstram a interdisciplinaridade do tema e apontam oportunidades de pesquisas. Este trabalho contribui, também, para as pesquisas de prevenção e detecção da fraude, pelo entendimento dos motivos que levam indivíduos a tais atos criminosos ou desvios de conduta.

Biografia do Autor

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Mestre em Contabilidade - Universidade Federal de Santa Catarina
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Doutor em Controladoria e Contabilidade - Universidade de São Paulo

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Publicado
2017-12-07
Como Citar
MARAGNO, Lucas Martins Dias; BORBA, José Alonso. Mapa Conceitual da Fraude: Configuração Teórica e Empírica dos Estudos Internacionais e Oportunidades de Pesquisas Futuras. Revista de Educação e Pesquisa em Contabilidade (REPeC), [S.l.], v. 11, dez. 2017. ISSN 1981-8610. Disponível em: <http://repec.org.br/index.php/repec/article/view/1665>. Acesso em: 20 set. 2018. doi: https://doi.org/10.17524/repec.v11i0.1665.

Palavras-chave

Fraude; Mapa Conceitual; Revisão de literatura; Síntese de Pesquisa

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