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Anti-Fraud-Methoden

Anti-Fraud-Methoden


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About the Book

Korruption und die Bekämpfung dergleichen ist seit dem Altertum ein Thema, mit dem sich Gesellschaften der unterschiedlichsten Kulturkreise auseinandersetzen. Es gehört zu jener Art von Problemen, welche bis in die aktuelle Gegenwart wirken und im Laufe der Geschichtsschreibung mit völlig unterschiedlichen Herangehens- und Deutungsweisen erklärt wurden. In unserer heutigen, vom ökonomischen Determinismus beherrschten Welt ist es deshalb naheliegend, dass sich auch für korrupte Handlungen in Unternehmen und Organisationen entsprechende Theorien gebildet haben bzw. bereits bestehende Ansätze auf das Problem dieser, oftmals in weiten Teilen als illegal oder unerwünscht wahrgenommener Aktivitäten angewandt werden. Zu diesen theoretischen Konstrukten zählen die ökonomische Theorie der Kriminalität nach Becker, die Prinzipal-Agent-Theorie, ausgewählte organisations- und persönlichkeitsorientierte Managementansätze sowie die als Fraud-Triangle bekanntgewordene Antikorruptionstheorie nach Donald R. Cressey. Alle diese Ansätze dienen dazu, geeignete und praxistaugliche Anti-Korruptionsmethoden für Compliance- oder Wertemanagementsysteme ausfindig zu machen und entsprechend ihrer jeweiligen Wirkungsweisen zu bewerten. Dabei wird berücksichtigt, dass sowohl Compliance- als auch Wertemanagementsysteme als Bestandteil einer umfassenderen Corporate Responsibility-Strategie privatwirtschaftlicher Unternehmen oder Behörden verstanden werden sollten, um drohende Ineffizienzen isolierter Handlungsweisen möglichst zu vermeiden.
About the Author: Stephan Ackerschott wurde 1973 in Düsseldorf geboren. Sein Studium der Ökonomie und Sozialwissenschaften an der Ruhr-Universität Bochum schloss der Autor im Jahre 2015 mit dem Master of Arts in Sozialwissenschaften erfolgreich ab. Fasziniert von den menschlichen Abgründen und den als rational erscheinenden Erklärungsversuchen vornehmlich durch ökonomische Theorien, verbrachte der Autor die letzten Jahre damit, die selbstgewählten Schwerpunkte seines Studiums in Form von Ökonomie, Soziologie, Psychologie und Kriminologie miteinander zu verknüpfen. Das Ergebnis dieser Bemühungen zeigt sich unter anderem in dem vorliegenden Buch.


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Product Details
  • ISBN-13: 9783959346078
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Weight: 172 gr
  • ISBN-10: 3959346077
  • Publisher Date: 30 Apr 2015
  • Height: 210 mm
  • No of Pages: 92
  • Series Title: German
  • Sub Title: Compliance- und Wertemanagement in Theorie und Praxis
  • Width: 148 mm


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