Reward or fraud? A multi-theoretical look at pejotization

• Autor(a) principal: Santana, Felipe Borges de
• Data de Publicação: 2022
• Outros Autores: Pereira, Ivone Vieira
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/24079
• topic: Pejotization; Cressey's Fraud Triangle; internal and external rewards; labor relations; Pejotización; Triángulo de Fraude de Cressey; recompensas internas y externas; relaciones laborales; Triângulo da Fraude de Cressey; Recompensas internas e externas; relações trabalhistas; Pejotização; Fraudes contábeis.

Purpose: This study aimed to create an analysis of the phenomenon of pejotization from cressey's triangle theory and internal and external rewards. The general objective of this study was to verify whether pejotization can be identified as fraudulent artifice from the Cressey Triangle and to theories of rewards. Methodology: The methodology used follows the precepts of a research with a qualitative approach, in data collection used the technique of structured questionnaires and in the data analysis the Bardinian technique of content analysis was appropriated. Results: With this study, the results obtained answer that the participants diagnosed the existence of pejotization and fit into this reality. And the linearity of the hypothesis follows in the assertiveness of the answers where the group that did not realize rewards is the same group that considers pejotization as a fraud to labor rights, and the other group did not consider pejotization as fraud, because they prioritized the rewards granted, in order to maximize their own interests. Contributions: The research manages to contribute assertively to the Triangle of fraud in terms of the characterization of pejotization as fraud, adjunct to the fulfillment of vertices. But in the case of the theory of internal and external rewards, and that the characterization of pejotization as fraud is parallel to the proportionality given by the subjects to these rewards, because if the financial benefits are more relevant than morals for these employees, the moral self-concept weighs more to the rewards, ignoring the presence of fraud.