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External Fraud Risk Management seen from Luhmann’s Systemic Perspective and a Tentative Reading of Healthcare Insurance Companies’ Measures through this Perspective

Author

Listed:
  • Emmanuel Laffort

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

  • Nicolas Dufour

    (PSB - Paris School of Business - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université)

Abstract

This research explores the contribution of Niklas Luhmann's radical systemic sociology to External Fraud Risk Management. To do this, we use two Luhmannian distinctions — between risk and danger, and between confidence and trust — to verify their (in)validity based on two empirical studies on Healthcare Insurance Companies (HIC) to reduce the risk of external fraud. This study concludes that the Luhmannian framework is relevant for external fraud management issues.

Suggested Citation

  • Emmanuel Laffort & Nicolas Dufour, 2020. "External Fraud Risk Management seen from Luhmann’s Systemic Perspective and a Tentative Reading of Healthcare Insurance Companies’ Measures through this Perspective," Post-Print hal-03336033, HAL.
    • Handle: RePEc:hal:journl:hal-03336033
    DOI: 10.3917/resg.138.0263
    Note: View the original document on HAL open archive server: https://hal.science/hal-03336033
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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