会計と凡庸なる悪
2020 年 40 巻 1-2 号 p. 33-47
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2020 年 40 巻 1-2 号 p. 33-47
This essay provides a typology of accounting fraud that distinguishes those motivated by individualgreed, by loyalty to organizations, and those without any substantial benefits neither to individuals nor to organizations. Drawing on a concept of stupidity management, this essay seeks mechanisms that made ordinary people to engage in accounting fraud that does not profit anyone.
