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La criminalité financière existerait-elle sans la manipulation des connaissances comptables ?

Author

Listed:
  • Frédéric Compin

    (CNAM - Conservatoire National des Arts et Métiers [CNAM])

Abstract

La manipulation des connaissances comptables estelle intimement liée aux opérations de criminalité financière ? En d'autres termes, le développement des opérations de fausses factures, factures fictives, blanchiment de capitaux et noircissement de capitaux serait-il possible sans le recours aux connaissances comptables ? La comptabilité a joué un rôle central dans le développement des échanges. En qualité de système d'information, la comptabilité est le langage des affaires dont la mission est de dire la vérité. Cette quête de vérité nécessite que soit d'une part mises en évidence les techniques rhétoriques de manipulation des comptes et d'autre part que puissent être analysées les raisons d'une déviance normative de la part des délinquants en cols blancs.

Suggested Citation

  • Frédéric Compin, 2005. "La criminalité financière existerait-elle sans la manipulation des connaissances comptables ?," Post-Print halshs-00581180, HAL.
    • Handle: RePEc:hal:journl:halshs-00581180
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00581180
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