01147nam a2200157   450000100060000010000410000610100080004720000990005530000560015433005960021046101040080660600210091060600300093170000180096185200100097917812  a20010921u           y0pory50      ba  aeng  aFalse accountsewhy do company statements often offer a true and fair view of virtual reality?  aNúmero temático "Illegal markets and practices"  aThis 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.  vV.9,n.2dJuin - Aout 2001pp.117-135tEuropean Journal on Criminal Policy and ResearchcNetherlands  aCRIME ORGANIZADO  aCRIMINALIDADE ECONÓMICA  aPASSASbNikos  jP.275