False accounts : why do company statements often offer a true and fair view of virtual reality?
In: European Journal on Criminal Policy and Research. Netherlands. V.9,n.2 (Juin - Aout 2001) , p.117-135Idioma: Inglês.Assunto: CRIME ORGANIZADO | CRIMINALIDADE ECONÓMICA Localização e Cota : P.275 Resumo: This article draws attention to the systematic and organised criminal acts committed by legitimate enterprises and professionals, focusing on accounting fraud. Firstly, the extent and consequences of "false accounting" are considered, then a theoretical framework is outlined which focuses on structural issues commonly found in financial scandals around the world. The article points to the importance of strains and pressures perpetrators are subject to, the rationalisations they use, the organisational culture and anomie. The author concludes with an outline of the policy implications.| Item type | Current location | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|
| Analíticos de Periódicos | Biblioteca da Direção-Geral de Reinserção e Serviços Prisionais | P.275 (Browse shelf) | Available |
Número temático "Illegal markets and practices"
This article draws attention to the systematic and organised criminal acts committed by legitimate enterprises and professionals, focusing on accounting fraud. Firstly, the extent and consequences of "false accounting" are considered, then a theoretical framework is outlined which focuses on structural issues commonly found in financial scandals around the world. The article points to the importance of strains and pressures perpetrators are subject to, the rationalisations they use, the organisational culture and anomie. The author concludes with an outline of the policy implications.
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