People Innovation Excellence

“How to differentiate fraud and other crimes?”

Pada suatu diskusi UK criminological clubs pada tanggal 24 September 2020, Ach. Maulidi seorang Faculty Member Magister Akuntansi BINUS University memberikan paparan mengenai “the differences between fraud and other crime” inti sari diskusi dapat diberikan sebagai berikut:

The presenter explained the differences between fraud and other crime. He perceived this discussion is to avoid the overlooked reasoning behind the generalised usage of dispositional variables as the predictors of unlawful acts or crime. As he argued, there is not sufficient evidence to suggest that mental disorder or psychopathic personality has a direct trigger of an individual’s decision to perpetrate fraud. Since it is, by its nature, difficult to be observed. Whether a person is psychopath or not, they must have been “trusted” to access organisational assets or/and have “capability” of how to identify the opportunity, how to exploit it, and how to get away without being detected. Importantly, personality traits have an impact on specific behaviours only indirectly by influencing some of the factors that are more closely linked to the behaviour in question. So, the effect of dispositional factors, e.g. psychopathic personality on an individual’s intent to commit fraud, may be minor compared to various situational factors within the work environment.

diskusi selengkapnya dapat dilihat pada link berikut: https://www.youtube.com/watch?v=P19JB3wpoFs


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