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This study aims to develop and validate the scale of the Behavioral Regulation for the behavior of the Financial Statement Fraudster, from the perspective of the Organismic Integration Theory (OIT).

To achieve the objective of this article, an exploratory and quantitative study was developed. The instrument developed followed all the steps recommended by Koufteros (1999) and MacKenzie et al. (2011), from the elaboration of the constructs based on the theory to the factorial validation of reliability.

The tests applied reveal that the instrument has statistical validity and can be applied to models that seek to explain the individual motivations for committing accounting fraud.

We did not develop a mathematical model. As a suggestion for future studies, it is recommended to focus on developing a mathematical model relating the motivations to commit accounting fraud with variables capable of measuring the quality of governance or related to performance. In addition, study factors that may moderate these relationships.

The validated instrument can be used by auditors and gatekeepers to detect the risk of fraudulent behavior.

The instrument validated here may be useful to researchers who wish to test the motivations for committing fraud in structural models.

There is little research on accounting fraud on how to define theoretical constructs (as far as the literature review has reached, to the best of the authors’ knowledge, none has been identified). In addition, few studies have been identified that suggest the OIT as an adequate theoretical lens to illuminate the phenomenon of accounting fraud.

This paper aims to conduct a review on disruptive business models. Considering that competition among companies will not only happen through new products, services or technologies but also through innovative business models, the disruptive business models arise to replace the existing business models, adapting the organizational structures to the products and services offered and emphasizing the proposition of unique value.

The literature on this topic was revised, allowing the obtaining of the state of the art and the construction of a research agenda. The analyzed literature was obtained from systematic searches by the term disruptive business model in some databases. For the analysis of the data, the content analysis strategy was used through categorizations in the material exploration phase, and, later, for the processing of the results, the authors made use of inference and interpretation regarding the content analyzed.

The collected literature made it possible to obtain a set of data formed by different views of authors on disruptive business models, which was analyzed and categorized to make new inferences and interpretations.

Considering that the literature on the disruptive process of business models is emerging and addressing an important phenomenon in the market that lacks the theoretical basis to sustain it, this paper contributes by presenting a consolidated examination on this subject, thus deepening the theoretical analyzes on this topic and reducing this lack in the literature. This study also presents a research agenda, which clarifies the disruptive business model gap and reveals some opportunities for future empirical researches.

This paper aims to elaborate a set of characteristics that conceptualize and qualify a disruptive business model.

The literature on disruptive business models will be analyzed using the latent semantic analysis (LSA) technique, complemented by content analysis, to obtain a more precise qualification and conceptualization regarding disruptive business models.

The results found described concepts already described in the theory. However, such findings, highlighted by the LSA, bring new perspectives to the analysis of the disruptive business models, little discussed in the literature and which reveal important considerations to be made on this subject.

It should be noted, about the technique used, a limitation on the choice of the number of singular values. For this to be a problem in the open literature, the authors tried to work not just with the cost-benefit ratio given the addition of each new dimension in the analysis, as well as a criterion of saturation of the terms presented.

The presentation of this set of characteristics can be used as a validation tool to identify if a business is or is not a disruptive business model by managers.

The originality of this paper is the achievement of a consolidated set of characteristics that conceptualize and qualify the disruptive business models by conducting an in-depth analysis of the literature on disruptive business models through the LSA technique, considering the difficulty of obtaining precise concepts on this subject in the literature.