Organisational fraud: a discussion on the theoretical perspectives and dimensions

Abstract

Purpose

The purpose of this paper discusses literature on organisational fraud in terms of organisational behaviours that lead to fraudulent actions. The discussion includes organisational perspectives and weaknesses that can be obtained from the organisation fraud dimensions of leadership structure, control system and organisational culture.

Design/methodology/approach

The paper explores theoretical explanations in terms of the causality of organisational fraud by comparing its different levels. The core organisational fraud triangle (Free, Macintosh and Stein, 2007) approach was initially conceptualised on different factors that caused organisational levels of fraud.

Findings

Different factors, such as the collusion and normalisation of fraud, enabled organisational levels of fraud.

Originality/value

The paper presents an extension of the original framework.

Citation

Zahari, A.I., Said, J. and Arshad, R. (2020), "Organisational fraud: a discussion on the theoretical perspectives and dimensions", Journal of Financial Crime, Vol. 27 No. 1, pp. 283-293. https://doi.org/10.1108/JFC-04-2019-0040