Czasopismo
2018
|
t. 19, z. 1, cz. 2 Determination of Organizational Effectiveness vs. Humanistic Management
|
85--95
Tytuł artykułu
Autorzy
Warianty tytułu
Języki publikacji
Abstrakty
The system of ethical principles protects enterprises against the spread of various types of pathology, including fraud which is a manifestation of dishonesty that generates various costs for enterprise but also a threat for its further functioning in the market. The scale and types of fraud have not been fully investigated due to the fact that many unethical actions have not been identified or reported to the relevant authorities. The aim of this study is to present the scale of fraud committed in enterprises in selected European and Asian countries on the basis of Association of Certified Fraud Examiners reports and to point out that the problem of fraud is present in enterprises and it is important for micro and macro development.(original abstract)
Słowa kluczowe
Czasopismo
Rocznik
Strony
85--95
Opis fizyczny
Twórcy
autor
- University of Łódź, Poland
autor
- University of Łódź, Poland
Bibliografia
- Act on freedom of economic activity of July 2, 2004 (Dz. U. 2004, Vol. 173 item 1807).
- Accounting Act of Sept. 29, 1994 (Dz.U. 1994, Vol. 121 item 591).
- Badanie Przestępczości Gospodarczej w Polsce 2016. Wyniki i kluczowe wnioski (2016), PwC, Warszawa.
- Gasparski W. (1999), Europejskie standardy etyki biznesu, "Studia Europejskie", Centrum Europejskie Uniwersytetu Warszawskiego, Warszawa.
- Klimek J. (2014), Etyka biznesu. Teoretyczne założenia, praktyka zastosowań, Difin, Warszawa.
- Lail B., MacGregor J., Marcum J., Stuebs M. (2017), Virtuous Professionalism in Accountants to Avoid Fraud and to Restore Financial Reporting, "Journal of Business Ethics", 140(4), pp. 690-691.
- Kopka J. (2013), O koniecznej tożsamości etyki biznesu i etyki ogólnej [in:] Ł. Sułkowski, G. Ignatowski (ed.), Etyka w służbie biznesu, "Studia i Monografie", No. 44, Społeczna Akademia Nauk, Łódź.
- Mele D., Rosanas J.M., Fontrodona J. (2017), Ethics in Finance and Accounting: Editorial Introduction, "Journal of Business Ethics", 140(4).
- Report to the Nation on Occupational Fraud and Abuse. Global Fraud Study, ACFE: 2010.
- Report to the Nation on Occupational Fraud and Abuse. Global Fraud Study, ACFE: 2012.
- Report to the Nation on Occupational Fraud and Abuse. Global Fraud Study, ACFE: 2014.
- Report to the Nation on Occupational Fraud and Abuse. Global Fraud Study, ACFE: 2016.
- Report to the Nation on Occupational Fraud and Abuse. Western Europe Edition, ACFE:2016.
- Report to the Nation on Occupational Fraud and Abuse. Eastern Europe And Western / Central Asia Edition, ACFE:2016.
- Perri F.S. (2011), White-Collar Criminals: The 'Kinder, Gentler' Offender, "Journal of Investigative Psychology and Offender Profiling", Vol. 8.
- Sutherland E.H. (1973), On analyzing Crime, The University of Chicago, Chicago.
- Soltani B. (2014), The anatomy of corporate fraud: A comparative analysis of high profile American and European corporate scandals, "Journal of Business Ethics", 120(2).
- Wiśniewska J. (2014), Etyka w rachunkowości jako niezbędny element zrównoważonego rozwoju przedsiębiorstwa i bezpieczeństwa obrotu gospodarczego [in:] Rachunkowość na rzecz zrównoważonego rozwoju. Gospodarka - etyka - środowisko,
- https://www.transparency.org/news/feature/corruption_perceptions_index_2016, access: 10.12.2017.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171519507