IDEAS home Printed from https://ideas.repec.org/p/hal/journl/hal-03335947.html
   My bibliography  Save this paper

Gestion de la fraude : vers un triptyque Responsabilisation des acteurs-Autonomie-Sanction. Cas d'application au sein du secteur des assurances complémentaires santé

Author

Listed:
  • Nicolas Dufour Docteur En Gestion
  • Emmanuel Laffort

    (CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour)

Abstract

La fraude est un objet d'étude conjoncturel alors qu'elle devrait faire l'objet d'une attention continue et soutenue. Elle est étudiée lorsqu'elle fait parler d'elle puis tombe dans un certain oubli malgré des initiatives ponctuelles. Malheureusement, ces initiatives sont souvent normatives et peuvent laisser croire que les organisations sont raisonnablement prémunies dès lors qu'elles suivent les schémas prescrits.. En nous fondant sur une étude de cas concernant les entreprises proposant des assurances complémentaires santé, nous suggérons que la fraude est également un enjeu d'appropriation centré autour des enjeux de responsabilisation des acteurs, d'autonomie et de poids de la sanction.

Suggested Citation

  • Nicolas Dufour Docteur En Gestion & Emmanuel Laffort, 2016. "Gestion de la fraude : vers un triptyque Responsabilisation des acteurs-Autonomie-Sanction. Cas d'application au sein du secteur des assurances complémentaires santé," Post-Print hal-03335947, HAL.
    • Handle: RePEc:hal:journl:hal-03335947
    Note: View the original document on HAL open archive server: https://hal.science/hal-03335947
    as

    Download full text from publisher

    File URL: https://hal.science/hal-03335947/document
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. repec:dau:papers:123456789/14669 is not listed on IDEAS
    2. Pierre Fleckinger & Thierry Lafay & Constance Monnier, 2013. "Rémunération des dirigeants et risque de fraude d'entreprise," Revue économique, Presses de Sciences-Po, vol. 64(3), pages 457-467.
    3. Jérémy Morales & Samuel Sponem, 2009. "Rationaliser, dominer, discipliner. Une revue des recherches critiques en contrôle de gestion," Post-Print halshs-00461678, HAL.
    4. Pierre Fleckinger & Thierry Lafay & Constance Monnier, 2013. "Rémunération des dirigeants et risque de fraude d'entreprise," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01953007, HAL.
    5. repec:dau:papers:123456789/9865 is not listed on IDEAS
    6. Gaelle Dechamp & Hervé Goy & Amaury Grimand & François-Xavier de Vaujany, 2006. "Management stratégique et dynamiques d'appropriation des outils de gestion : proposition d'une grille de lecture," Post-Print halshs-00675773, HAL.
    7. Power, Michael, 2009. "The risk management of nothing," Accounting, Organizations and Society, Elsevier, vol. 34(6-7), pages 849-855, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nicolas Dufour & Emmanuel Laffort, 2016. "De la fraude en question à la question de la fraude. Un complément de revue de littérature," Post-Print hal-03335921, HAL.
    2. Béatrice Boulu-Reshef & Constance Monnier-Schlumberger, 2019. "Lutte contre les cartels : comment dissuader les têtes brûlées ?," Revue économique, Presses de Sciences-Po, vol. 70(6), pages 1187-1199.
    3. Nicolas Dufour & Emmanuel Laffort, 2018. "La fraude est-elle gérable ? Application au cas des assurances complémentaires santé," Post-Print hal-03335959, HAL.
    4. Guénin-Paracini, Henri & Malsch, Bertrand & Paillé, Anne Marché, 2014. "Fear and risk in the audit process," Accounting, Organizations and Society, Elsevier, vol. 39(4), pages 264-288.
    5. Sylvie Héroux & Mélanie Roussy, 2020. "Three cases of compliance with governance regulation: an organizational learning perspective," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 24(2), pages 449-479, June.
    6. Fischer, Michael Daniel & Ferlie, Ewan, 2013. "Resisting hybridisation between modes of clinical risk management: Contradiction, contest, and the production of intractable conflict," Accounting, Organizations and Society, Elsevier, vol. 38(1), pages 30-49.
    7. Elisabetta Mafrolla & Felice Matozza, 2014. "Risk management and firm size: a survey of Italian private companies," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2014(3), pages 87-108.
    8. Slapničar, Sergeja & Axelsen, Micheal & Bongiovanni, Ivano & Stockdale, David, 2023. "A pathway model to five lines of accountability in cybersecurity governance," International Journal of Accounting Information Systems, Elsevier, vol. 51(C).
    9. Leen Paape & Roland F. Spekl�, 2012. "The Adoption and Design of Enterprise Risk Management Practices: An Empirical Study," European Accounting Review, Taylor & Francis Journals, vol. 21(3), pages 533-564, January.
    10. Vicky Arnold, 2018. "The changing technological environment and the future of behavioural research in accounting," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(2), pages 315-339, June.
    11. Brian Shapiro & Michael Naughton, 2015. "The Expression of Espoused Humanizing Values in Organizational Practice: A Conceptual Framework and Case Study," Journal of Business Ethics, Springer, vol. 126(1), pages 65-81, January.
    12. Baud, Céline & Lallemand-Stempak, Nathalie, 2024. "Quantitative technologies and reflexivity: The role of tools and their layouts in the case of credit risk management," Accounting, Organizations and Society, Elsevier, vol. 112(C).
    13. Carlin Dowling & W. Robert Knechel & Robyn Moroney, 2018. "Public Oversight of Audit Firms: The Slippery Slope of Enforcing Regulation," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 353-380, September.
    14. Elizabeth Sheedy & Dominic S. B. Canestrari‐Soh, 2023. "Does executive accountability enhance risk management and risk culture?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 4093-4124, December.
    15. Clotilde Coron, 2018. "Quels effets des mesures d’égalité professionnelle, en fonction de leur difficulté d’appropriation ? Une étude de cas," Post-Print halshs-01963120, HAL.
    16. Ena Pecina & Danijela Miloš Sprčić & Ivana Dvorski Lacković, 2022. "Qualitative Analysis of Enterprise Risk Management Systems in the Largest European Electric Power Companies," Energies, MDPI, vol. 15(15), pages 1-19, July.
    17. Anthony Asher & Tracy Wilcox, 2022. "Virtue and Risk Culture in Finance," Journal of Business Ethics, Springer, vol. 179(1), pages 223-236, August.
    18. Alexis Catanzaro & Christine Teyssier, 2021. "Export promotion programs, export capabilities, and risk management practices of internationalized SMEs," Small Business Economics, Springer, vol. 57(3), pages 1479-1503, October.
    19. Anisoara Apetri & Camelia Mihalciuc & Oana Iuliana Mihai, 2015. "The Legal Framework For The Implementation Of Ifrs And Their Implications In The Banking System From Romania," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 279-288.
    20. Ch V V S N V Prasad, 2021. "Benefits of Enterprise Risk Management: A Systematic Review of Literature," GATR Journals jfbr181, Global Academy of Training and Research (GATR) Enterprise.

    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:hal:journl:hal-03335947. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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.