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

Autores

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

DOI:

https://doi.org/10.17524/repec.v11i0.1665

Palavras-chave:

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

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

Lucas Martins Dias Maragno, Universidade Federal de Santa Catarina

Mestre em Contabilidade - Universidade Federal de Santa Catarina

José Alonso Borba, Universidade Federal de Santa Catarina

Doutor em Controladoria e Contabilidade - Universidade de São Paulo

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Publicado

07-12-2017

Como Citar

Maragno, L. M. D., & Borba, J. A. (2017). Mapa Conceitual da Fraude: Configuração Teórica e Empírica dos Estudos Internacionais e Oportunidades de Pesquisas Futuras. Revista De Educação E Pesquisa Em Contabilidade (REPeC), 11. https://doi.org/10.17524/repec.v11i0.1665