| 000 | 01307nam a2200205 4500 | ||
|---|---|---|---|
| 001 | 17812 | ||
| 090 | _a17812 | ||
| 100 | _a20010921u y0pory50 ba | ||
| 101 | _aeng | ||
| 200 |
_aFalse accounts _ewhy do company statements often offer a true and fair view of virtual reality? |
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| 300 | _aNúmero temático "Illegal markets and practices" | ||
| 330 | _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. | ||
| 461 |
_vV.9,n.2 _dJuin - Aout 2001 _pp.117-135 _tEuropean Journal on Criminal Policy and Research _cNetherlands |
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| 606 |
_aCRIME ORGANIZADO _91200 |
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| 606 |
_aCRIMINALIDADE ECONÓMICA _98736 |
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| 700 |
_aPASSAS _bNikos _916540 |
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| 852 | _jP.275 | ||