Modelo preditivo de fraude ocupacional nas organizações privadas

Detalhes bibliográficos
Autor(a) principal: Santos, Renato de Almeida dos
Data de Publicação: 2016
Tipo de documento: Tese
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
Texto Completo: https://tede2.pucsp.br/handle/handle/18875
Resumo: Fraud is a complex phenomenon and often systemic in its nature, being, therefore, difficult to strive against it. The studies and researches are in the field of enterprise studies, the base to identify the causes of defrauders’ behaviour. The aim of the thesis is the elaboration of a predictive model of frauds in private enterprises. The methodology—multiple case studies—structured the qualitative analysis of secondary data provided by S2 Consultoria, a Brazilian company. The fifteen interviews, purposefully selected, were carried out during the processes of verification of fraud in ten enterprises in Brazil, and all interviewees confessed practicing fraud in the enterprises where they worked. The research showed the influence of the contingencies surrounding the defrauders and individual differences related to the elements that motivated them to act as such. If individuals commit fraud by the influence of these contingencies, as varied as they can be, then there is an encouraging prognostic: It is possible not only to prevent it, in the sense of increasing the efficacy of the proceedings to deal with fraud, but there is also the possibility of a relative prediction concerning the formation of the agent. The model— named “pentagon of fraud”—is a proposal whose aim is to present preventive strategies
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spelling Amorim, Maria Cristina Sancheshttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4407651A6Santos, Renato de Almeida dos2016-08-16T17:43:37Z2016-03-08Santos, Renato de Almeida dos. Modelo preditivo de fraude ocupacional nas organizações privadas. 2016. 205 f. Tese (Doutorado em Administração) - Programa de Estudos Pós-Graduados em Administração, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.https://tede2.pucsp.br/handle/handle/18875Fraud is a complex phenomenon and often systemic in its nature, being, therefore, difficult to strive against it. The studies and researches are in the field of enterprise studies, the base to identify the causes of defrauders’ behaviour. The aim of the thesis is the elaboration of a predictive model of frauds in private enterprises. The methodology—multiple case studies—structured the qualitative analysis of secondary data provided by S2 Consultoria, a Brazilian company. The fifteen interviews, purposefully selected, were carried out during the processes of verification of fraud in ten enterprises in Brazil, and all interviewees confessed practicing fraud in the enterprises where they worked. The research showed the influence of the contingencies surrounding the defrauders and individual differences related to the elements that motivated them to act as such. If individuals commit fraud by the influence of these contingencies, as varied as they can be, then there is an encouraging prognostic: It is possible not only to prevent it, in the sense of increasing the efficacy of the proceedings to deal with fraud, but there is also the possibility of a relative prediction concerning the formation of the agent. The model— named “pentagon of fraud”—is a proposal whose aim is to present preventive strategiesA fraude é um fenômeno complexo e muitas vezes, de natureza sistêmica, por isso mesmo, difícil de combater. Os estudos e pesquisas estão no campo dos estudos organizacionais, base para a identificação das causas das condutas dos fraudadores. O objetivo da tese é a elaboração de um modelo preditivo de fraudes nas organizações privadas. A metodologia — estudo de casos múltiplos — estruturou a análise qualitativa dos dados secundários cedidos pela empresa S2 Consultoria. As quinze entrevistas, selecionadas intencionalmente, foram realizadas durante processos de apuração de fraude em dez empresas situadas no Brasil e todos os entrevistados confessaram ter praticado fraude nas organizações nas quais trabalhavam. A pesquisa mostrou a influência das contingências dos fraudadores e diferenças individuais quanto aos elementos motivadores. Se indivíduos cometem fraudes por influência dessas contingências, por mais variadas que estas sejam, então há um prenúncio alentador: é possível não só prevenir, no sentido de aumentar a eficácia dos procedimentos para lidar com a fraude, mas também há a possibilidade de relativa predição quanto à formação do agente. O modelo denominado pentágono da fraude é uma proposta cujo objetivo é apresentar estratégias preventivasapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/38281/Renato%20de%20Almeida%20dos%20Santos.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em AdministraçãoPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisFraudeCorrupçãoÉtica nas organizaçõesFraudCorruptionEthics in organizationsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAOModelo preditivo de fraude ocupacional nas organizações privadasPredictive model of occupational fraud in private enterprisesTeseinfo:eu-repo/semantics/doctoralThesisinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPTEXTRenato de Almeida dos Santos.pdf.txtRenato de Almeida dos Santos.pdf.txtExtracted texttext/plain328843https://repositorio.pucsp.br/xmlui/bitstream/handle/18875/4/Renato%20de%20Almeida%20dos%20Santos.pdf.txtac10cb9dffe941ec35ed6a619772082aMD54ORIGINALRenato de Almeida dos Santos.pdfRenato de Almeida dos Santos.pdfapplication/pdf36244282https://repositorio.pucsp.br/xmlui/bitstream/handle/18875/2/Renato%20de%20Almeida%20dos%20Santos.pdfdb9f08256b98689b3806497ff133a082MD52LICENSElicense.txtlicense.txttext/plain; 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dc.title.por.fl_str_mv Modelo preditivo de fraude ocupacional nas organizações privadas
dc.title.alternative.eng.fl_str_mv Predictive model of occupational fraud in private enterprises
title Modelo preditivo de fraude ocupacional nas organizações privadas
spellingShingle Modelo preditivo de fraude ocupacional nas organizações privadas
Santos, Renato de Almeida dos
Fraude
Corrupção
Ética nas organizações
Fraud
Corruption
Ethics in organizations
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
title_short Modelo preditivo de fraude ocupacional nas organizações privadas
title_full Modelo preditivo de fraude ocupacional nas organizações privadas
title_fullStr Modelo preditivo de fraude ocupacional nas organizações privadas
title_full_unstemmed Modelo preditivo de fraude ocupacional nas organizações privadas
title_sort Modelo preditivo de fraude ocupacional nas organizações privadas
author Santos, Renato de Almeida dos
author_facet Santos, Renato de Almeida dos
author_role author
dc.contributor.advisor1.fl_str_mv Amorim, Maria Cristina Sanches
dc.contributor.authorLattes.fl_str_mv http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4407651A6
dc.contributor.author.fl_str_mv Santos, Renato de Almeida dos
contributor_str_mv Amorim, Maria Cristina Sanches
dc.subject.por.fl_str_mv Fraude
Corrupção
Ética nas organizações
topic Fraude
Corrupção
Ética nas organizações
Fraud
Corruption
Ethics in organizations
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
dc.subject.eng.fl_str_mv Fraud
Corruption
Ethics in organizations
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO
description Fraud is a complex phenomenon and often systemic in its nature, being, therefore, difficult to strive against it. The studies and researches are in the field of enterprise studies, the base to identify the causes of defrauders’ behaviour. The aim of the thesis is the elaboration of a predictive model of frauds in private enterprises. The methodology—multiple case studies—structured the qualitative analysis of secondary data provided by S2 Consultoria, a Brazilian company. The fifteen interviews, purposefully selected, were carried out during the processes of verification of fraud in ten enterprises in Brazil, and all interviewees confessed practicing fraud in the enterprises where they worked. The research showed the influence of the contingencies surrounding the defrauders and individual differences related to the elements that motivated them to act as such. If individuals commit fraud by the influence of these contingencies, as varied as they can be, then there is an encouraging prognostic: It is possible not only to prevent it, in the sense of increasing the efficacy of the proceedings to deal with fraud, but there is also the possibility of a relative prediction concerning the formation of the agent. The model— named “pentagon of fraud”—is a proposal whose aim is to present preventive strategies
publishDate 2016
dc.date.accessioned.fl_str_mv 2016-08-16T17:43:37Z
dc.date.issued.fl_str_mv 2016-03-08
dc.type.driver.fl_str_mv Tese
info:eu-repo/semantics/doctoralThesis
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
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dc.identifier.citation.fl_str_mv Santos, Renato de Almeida dos. Modelo preditivo de fraude ocupacional nas organizações privadas. 2016. 205 f. Tese (Doutorado em Administração) - Programa de Estudos Pós-Graduados em Administração, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.
dc.identifier.uri.fl_str_mv https://tede2.pucsp.br/handle/handle/18875
identifier_str_mv Santos, Renato de Almeida dos. Modelo preditivo de fraude ocupacional nas organizações privadas. 2016. 205 f. Tese (Doutorado em Administração) - Programa de Estudos Pós-Graduados em Administração, Pontifícia Universidade Católica de São Paulo, São Paulo, 2016.
url https://tede2.pucsp.br/handle/handle/18875
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dc.publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
dc.publisher.program.fl_str_mv Programa de Estudos Pós-Graduados em Administração
dc.publisher.initials.fl_str_mv PUC-SP
dc.publisher.country.fl_str_mv Brasil
dc.publisher.department.fl_str_mv Faculdade de Economia, Administração, Contábeis e Atuariais
publisher.none.fl_str_mv Pontifícia Universidade Católica de São Paulo
dc.source.none.fl_str_mv reponame:Biblioteca Digital de Teses e Dissertações da PUC_SP
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