People Innovation Excellence

Critiques and new paradigm: Criminal theories in fraud studies, WRONG?

Pada tanggal 4 October 2020, seorang Faculty Member Prodi Magister Akuntansi: Achmad Maulidi, PhD (Cand) memberikan paparan pada event webinar Financial Crime Review. Suatu event yang diselenggarakan komunitas akuntan internasional dengan spesialisasi kejahatan keuangan. Tema yang dipaparkan adalah “Critiques and new paradigm: Criminal theories in fraud studies, WRONG?”.

Secara ringkas esensi diskusi dapat diberikan sebagai berikut

Fraud happening in organisation is unique as a crime. It costs organisations and governments billions in monetary terms and also has a large effect on its victims. Understanding the antecedents and causation of fraud is therefore crucial, as this will allow steps to manage the occurrence of fraud. This discussion proposes a critique that problematises the use of dispositional factors or individual personality traits as the causal factors of fraud in the organisation. Scholars who have research interests with fraud issues should not directly adapt the underlying reasoning used in criminological and sociological domains. As such the discussion in the video challenges the theories that currently underpin the prevention strategies providing an alternative formulation. Thus, it provides the grounds for developing better prevention strategies.

Selengkapnya pembaca dapat melihat pada tautan: https://www.youtube.com/watch?v=vowTXpI4x-k&t=31s.


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