IDEAS home Printed from https://ideas.repec.org/h/elg/eechap/20458_13.html
   My bibliography  Save this book chapter

Fraud, management control systems, and personal ethics

In: Research Handbook on Accounting and Ethics

Author

Listed:
  • Bernard Leca
  • Aziza Laguecir

Abstract

Current perspectives on fraud have both deterministic approaches, considering fraud as determined either by a personal situation (the fraud triangle) or by a social construction, and related pressures. This chapter suggests a less deterministic approach, pointing to the role of personal ethics. Looking at the relationship between fraud, Management Control Systems (hereinafter MCSs) and personal ethics across levels, we examine existing research and identify potential avenues of research. We focus in particular on the way MCSs may shape personal ethics and situations where personal ethics may interact with MCSs without being shaped by them. We also call for more research on the ethical dimensions of MCSs and their role in fraud tolerance or prevention.

Suggested Citation

  • Bernard Leca & Aziza Laguecir, 2023. "Fraud, management control systems, and personal ethics," Chapters, in: Marion Brivot & Charles H. Cho (ed.), Research Handbook on Accounting and Ethics, chapter 13, pages 191-203, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20458_13
    as

    Download full text from publisher

    File URL: https://www.elgaronline.com/view/edcoll/9781800881020/9781800881020.00022.xml
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:elg:eechap:20458_13. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Darrel McCalla (email available below). General contact details of provider: http://www.e-elgar.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.