The conception of organisational fraud: The need for rejuvenation of fraud theory

Ach Maulidi*, Jake Ansell

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract / Description of output

Purpose: This paper aims to challenge some of the underlying concepts about causation of fraud and in doing so enriches knowledge and insight into the management of fraud. 

Design/methodology/approach: This study is a part of fieldwork carried out in Indonesia. 

Findings: Organisational fraud is an exceptional type of crime. Hence, the underlying antecedents and consequences of fraud in organisation are distinct from other crimes, especially violent crimes. The underlying logic in criminological and sociological theories and literature cannot fully explain the causal factors of fraud in the organisation. This leads to a theoretical discussion about the reconstruction of the fraud theory. Implications and suggestions for further studies are discussed in this study. 

Originality/value: This study provides a new understanding of fraud and its antecedents and consequences. In doing so, it examines the long-standing debate in criminology and sociology about the theories concerning crime causation, as these areas provide the underlying logic of fraud theory.

Original languageEnglish
JournalJournal of Financial Crime
Early online date9 Nov 2020
Publication statusE-pub ahead of print - 9 Nov 2020

Keywords / Materials (for Non-textual outputs)

  • crime causation
  • fraud
  • fraud causation
  • the concept of fraud


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