ACCOUNTING FRAUDS. CAN THESE BE UNDERSTOOD?
Supp/2008 , p545..552
Author(s):
Ion IMBRESCU
Keywords:
Underground economy, financial frauds, accounting frauds, cases of frauds, motivation of fraudulent behaviour
Abstract:
Economic activities contribute to evolution, at least at the material level, of human society. But, as any other human activity, economic activity is not characterised only by the positive aspects, but also by negative ones, like the aspects related to the underground economy. Not only greed can explain the incentive to underground economic activities, but even other causes, related to the specificity of every economic area. Because there is not any economic field that is not touched by the shadow of underground economy, accounting cannot escape this phenomenon. We try in this paper to present some underground aspects in the specific field of accounting, especially related to the frauds, because any analysis of these aspects can contribute to the improvement of the characteristics of the field, and to improve the methods of prevention of this kind of behaviour.
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