01307nam a2200205 4500 17812 17812 20010921u y0pory50 ba eng False accounts why do company statements often offer a true and fair view of virtual reality? 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. V.9,n.2 Juin - Aout 2001 p.117-135 European Journal on Criminal Policy and Research Netherlands CRIME ORGANIZADO CRIMINALIDADE ECONÓMICA PASSAS Nikos P.275 0 P__275_000000000000000 2021-12-17 21141 DGRSP DGRSP P.275 2021-12-17 0 AP