Details

Autor(en) / Beteiligte

• Irizarry-Guzman, Carlos E

Titel

An application of the theory of differential association to the commission of management fraud: A study with MBA students in a private university in Puerto Rico

Ort / Verlag

ProQuest Dissertations & Theses

Erscheinungsjahr

1999

Link zum Volltext

• ProQuest

Quelle

ProQuest Dissertations & Theses A&I

Beschreibungen/Notizen

• This paper explains a research for the application of the theory of differential association to the commission of management fraud. Management fraud occurs when individuals who occupy managerial positions in an organization intentionally misrepresent the financial position of the organization with the purpose of receiving some benefit themselves, like promotions, bonuses, salary increases or professional recognition, or to benefit the organization in transactions with third parties. The theory of differential association was developed by Edwin H. Sutherland. In this theory, Sutherland states that crime is a product of a social process in which interactions with deviant behavior patterns play an important role and that individuals learn criminal behavior the same way they learn any other behavior. According to Sutherland, definitions favorable and unfavorable to criminal behavior are learned through interaction with other individuals or reference groups. The purpose of this research was to analyze if the theory proposed by Sutherland could be used as an explanation for the commission of management fraud. The results of this research demonstrate that the theory of differential association can be used as a possible explanation for the commission of management fraud.