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Purpose: This chapter aims to study the organizational challenges that arise from a hybrid character of organizations. Using a taxonomy of hybridization, based on the societal triangle, we provide a more comprehensive understanding of challenges that different archetypes of hybrid organizations face. This research focuses on enterprises providing private goods. Methodology/Approach: First, a taxonomy of hybridity is introduced based on the societal triangle of state, market, and society. Based on a literature search, we selected 75 articles to determine the main organizational challenges for the four hybrid archetypes. The organizational challenges are clustered in five themes: mission and balancing divergent goals, leadership, hiring and employee involvement, accounting and financial issues, and future outlook. The themes are discussed with 17 case organizations including social-oriented enterprises (SEs), as well as profit-driven enterprises that have moved toward different levels of hybridity. Findings: Our findings emphasize that different kinds of hybrid organizations face different kinds of challenges but also handle them differently. For SEs, the main challenges are related to financial value creation and future outlook, while for profit-oriented enterprises, the main struggles are related to leadership, employee involvement, and balancing divergent goals. Research Limitations/Implications (if applicable): This study is of an explorative nature, focusing on four hybrid archetypes and using broadly defined themes. Future research could involve all hybrid archetypes and define the challenges more succinctly. Originality/Value of Paper: Hybrid enterprises are usually classified according to typologies based on at least two different ways of thinking (“logics”). This paper uses a taxonomy based on the societal triangle which brings analytical clarity when defining hybridity and identifying challenges. Next to that we discuss organizational challenges with 17 organizations from different hybrid archetypes. The results show that depending on the archetype, organizations face different challenges and also handle these challenges differently.

Cressey’s Fraud Triangle has been referenced in 8,584 studies and academic papers [1] and is a stalwart of training courses for accounting and audit practitioners and fraud investigators. The Fraud Triangle has endured for three decades in the academic and practitioner worlds. This study aims to explore the origins of Cressey’s Fraud Triangle and challenge its practical value to a fraud investigator.

This study has developed from analysis of a targeted literature review carried out as part of a wider study into occupational fraud and corruption.

Cressey’s name is intrinsically linked to the Fraud Triangle, although he never used the expression during his lifetime. Two of the three motivational factors identified by Cressey (1953) were developed from the earlier work of Svend Riemer (1941), who it is suggested should have equal billing with Donald Cressey for the concepts that led to the creation of the Fraud Triangle.

The paper illustrates the limitations of Cressey’s Fraud Triangle for practitioners.

Many academics and researchers have either misunderstood Cressey’s role in the development of the Fraud Triangle or been unaware of its true origins. Although the pioneering work of Riemer is referenced in a 2014 study on the Fraud Triangle by Alexander Schuchter and Michael Levi, to the best of the authors’ knowledge, this paper is the first to identify the influence of Riemer on Cressey’s thinking and the development of the Fraud Triangle.

This chapter addresses the research question of whether multinational enterprise (MNE) lobbying can contribute to sustainable development.

It presents the results of two case studies, from different perspectives, whose results strengthen and complement each other. Both studies use interviews as their main source of data within triangulation, and both adopt iterative processes for their analyses: one uses data coding, the other takes a narrative approach.

The findings suggest that whilst companies see both costs and opportunities in environmental regulations, this is not perceived by their policy-making counterparts. Furthermore, company-internal communication suggests that lobbying and corporate social responsibility (CSR) are not joined up, which leads to mixed (external) messages sent from the company to policy-makers and the public.

The chapter focuses on one industry (automobiles) in one host country setting (EU).

Policy-makers, as well as companies that want to contribute to sustainability, could usefully adopt the concept of internalising external costs as a minimum proxy for sustainability. Companies that wish to promote sustainable development, or even wish to act in a consistent manner, might usefully examine their assumptions about the political process. This is particularly the case with MNEs as they operate in numerous jurisdictions.

The chapter integrates the MNE literature and the literature on international business (IB)–government interactions. The findings underline the importance of addressing both environmental issues and the relationships between policy-makers and MNEs, an area that can be further developed by extending the scope of the study to other industries in further research.

The purpose of this paper is to present research work on systemic and cybernetic knowingness: relating according to classical and original concepts: “(a)symmetry” and “subtleness”. There is an entire project focused on contemporary complexity versus the information‐knowledge dynamics.

The starting point is related to the denominations: “perverse effects” and “asymmetric conflicts”. The paper supports innovative (a)symmetric approaches on human beings, ITC and community: shrinking the gap between humanist and technologist perspectives; promoting an anthropocentric perspective with stimuli from the real world expressed by (old and new) ideas regarding the (re)construction of a world/e‐world balance through/within the triad: production, intelligence and morality; and illustrating a positive e‐world response by sketching innovative, synergy‐based, experimental ITC models, considering metaphors linked to the idea of an open definition of subtleness.

The paper finds a shrinking gap between our world and our e‐world, able to integrate biased perspectives and realising a composition of (a)symmetric matter within information/knowledge economy/society. Based on semantic transfer, there is a promising path to a creative partnership between humanists and technologists within the interactive modelling: connectedness‐communication versus incursion‐anticipation. From a knowledge engineering perspective, a solution can be reached more effectively by: a Wienerian view on the information and knowledge as (a)symmetric concepts/constructs – and a dually Göedelian view on the observability and controllability of a subtle entity/system toward a wisdom and/or consciousness society.

This paper provides information and knowledge on “information‐knowledge dynamics” research.

This paper aims to propose the application of the Crime Triangle of Routine Activity Theory to fraud events as a complement to the universally accepted Fraud Triangle.

The application of the Crime Triangle is illustrated using scenarios of asset misappropriations by type of perpetrator: external perpetrator, employee, management and the board and its governing bodies.

The Crime Triangle complements the Fraud Triangle’s perpetrator-centric focus by examining the environment where fraud occurs and the relevant parties that play their role in preventing fraud or not playing their role, and thus, allowing the occurrence of fraud. Applying both triangles to a fraud event provides a comprehensive view of the fraud event.

The scenarios are limited to asset misappropriations with one perpetrator. Future research can apply both triangles to different types of fraud and cases where perpetrators collude to commit fraud.

This paper maps the Crime Triangle to the Fraud Triangle to provide forensic accounting practitioners and researchers with a comprehensive perspective of a fraud event. This comprehensive perspective of fraud is the starting point to designing fraud risk management strategies that address both the perpetrator and the environment where the fraud event occurs.

This paper is the first to propose the application of the established Crime Triangle environmental criminology theory as a complement to the Fraud Triangle to obtain a comprehensive perspective of a fraud event.

Fraud omnipresent in the media, the corporate world and the academic literature has attracted a great deal of research interest. Fraud and its various types and forms have been characterized as significant contributing factors to the development of severe financial crises. Recurrent financial crimes in both the private and the public sectors remind us that fraud and its negative consequences paralyze economic entities all over the world. Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper aims to examine the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud.

Having identified the fraud theory developed so far, we provide a theoretical framework for international fraud triangle.

Understanding the multidimensional nature of fraud is key to prevent and detect it. This paper examines the dominant fraud triangle model framework and its variants developed in the accounting literature to provide the etiology of fraud. Drawing on theoretical insights and useful criticism of the fraud triangle, this paper proposes an international fraud triangle model framework to help auditors, managers, regulators and academics in understanding fraud holistically in the private and public sector in a global context. The authors finally provide an overview of fraud in the Greek Context.

This paper proposes an international fraud triangle model framework.

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

The purpose of this paper is to treat disinformation and misinformation (intentionally deceptive and unintentionally inaccurate misleading information, respectively) as a socio-cultural technology-enabled epidemic in digital news, propagated via social media.

The proposed disinformation and misinformation triangle is a conceptual model that identifies the three minimal causal factors occurring simultaneously to facilitate the spread of the epidemic at the societal level.

Following the epidemiological disease triangle model, the three interacting causal factors are translated into the digital news context: the virulent pathogens are falsifications, clickbait, satirical “fakes” and other deceptive or misleading news content; the susceptible hosts are information-overloaded, time-pressed news readers lacking media literacy skills; and the conducive environments are polluted poorly regulated social media platforms that propagate and encourage the spread of various “fakes.”

The three types of interventions – automation, education and regulation – are proposed as a set of holistic measures to reveal, and potentially control, predict and prevent further proliferation of the epidemic. Partial automated solutions with natural language processing, machine learning and various automated detection techniques are currently available, as exemplified here briefly. Automated solutions assist (but not replace) human judgments about whether news is truthful and credible. Information literacy efforts require further in-depth understanding of the phenomenon and interdisciplinary collaboration outside of the traditional library and information science, incorporating media studies, journalism, interpersonal psychology and communication perspectives.

The purpose of this study is to examine the existing literature on the fraud triangle. The fraud triangle framework, popularized by Donald Cressey and W. Steve Albrecht, has been used to explain financial crimes since the 1940s. The theory includes that workplace financial crime and fraud occurs only when an offender has sufficient opportunity, pressure and rationalization to commit the crime. The fraud triangle has been empirically applied to the array of criminal behaviors and specific financial crimes and offenders internationally to determine if all three elements are necessary for the crimes to occur.

This systematic review summarized 33 empirical studies that have applied all three components of the fraud triangle to study financially criminal behavior committed by both corporations and individuals. The review included published and non-published papers and manuscripts from a variety of sources internationally.

Of the 33 studies included, 32 found support for at least one element of the fraud triangle and 27 found support for all three elements. Overall, these studies have shown that the fraud triangle has generally received support across different subjects, industries and countries.

This research only examined papers using the “fraud triangle” term.

This paper systematically reviewed different types of studies internationally, concluding that the fraud triangle is largely valid internationally as an explanation for financial crimes.