P.275
Analítico de Periódico
PASSAS, Nikos
False accounts : why do company statements often offer a true and fair view of virtual reality?
European Journal on Criminal Policy and Research, Netherlands, V.9,n.2(Juin - Aout 2001), p.117-135
Número temático "Illegal markets and practices"
CRIME ORGANIZADO, CRIMINALIDADE ECONÓMICA
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.