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Pratiques managériales frauduleuses en Algérie : diversité, ampleur et perceptions des acteurs

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  • Foued Cheriet

    (UMR MOISA - Marchés, Organisations, Institutions et Stratégies d'Acteurs - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - INRA - Institut National de la Recherche Agronomique - Montpellier SupAgro - Centre international d'études supérieures en sciences agronomiques - CIHEAM-IAMM - Centre International de Hautes Etudes Agronomiques Méditerranéennes - Institut Agronomique Méditerranéen de Montpellier - CIHEAM - Centre International de Hautes Études Agronomiques Méditerranéennes - Montpellier SupAgro - Institut national d’études supérieures agronomiques de Montpellier, Montpellier SupAgro - Institut national d’études supérieures agronomiques de Montpellier)

Abstract

This paper aims to analyze the diversity and breadth of managerial fraud practices through the involved agents perceptions'. For this, we exploited the results of two surveys of 28 private enterprises and public officials in nine different regions in Algeria. Our results showed widespread practices of corruption and commercial or tax fraud, with an institutionalization of practices, and the existence of rational process of innovation in the fraud. These fraud practices appear to be an efficient response of businesses to adapt organization to a complex administrative context, in an unstable economic environment and an abundance of public financial funds.

Suggested Citation

  • Foued Cheriet, 2017. "Pratiques managériales frauduleuses en Algérie : diversité, ampleur et perceptions des acteurs," Working Papers hal-01616618, HAL.
    • Handle: RePEc:hal:wpaper:hal-01616618
    Note: View the original document on HAL open archive server: https://hal.science/hal-01616618
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    Keywords

    enterprises firms businesses; fraud; Algérie; corruption; fraude; institution; entreprise;
    All these keywords.

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