Hilenin Geometrisine Eleştirel Bir Bakış ve Durumsal Eylem Teorisi Çerçevesinde Bir Model Önerisi

Yıl 2022, , 93 - 116, 17.01.2022

Şebnem Yaşar

https://doi.org/10.25095/mufad.988992

Öz

Geometrik metaforlar 60 yılı aşkın bir süredir hile teorisinde kullanılmaktadır. Bu metaforlar içinde en
yaygın kullanılanı hile üçgenidir. Hile üçgeni; kapsamı, unsurların ikame edilebilirliğini gözden kaçırması,
algısallığı, bireyciliği ve tek yönlülüğüyle oldukça sert eleştirilere maruz kalmıştır. Hile üçgeninden sonra
geliştirilen farklı modeller, eklemeler ve modifikasyonlarla hile üçgeninin eksikliklerini kapatmaya çalışmış
ancak hiçbiri hile üçgeni kadar popüler olamamıştır. Bu çalışmada, hilenin yapısını ve nedenselliğini
açıklamada geleneksel bir yaklaşım haline gelen geometrik metafor kullanımından uzaklaşılarak Durumsal
Eylem Teorisi'ne (DET) dayalı bir model önerilmektedir. Çalışmanın amacı, hilenin tek boyutlu metaforlarla
açıklanamayacak kadar karmaşık ve çok boyutlu bir yapıya sahip olduğunu ortaya koymak ve bu bağlamda hile
riskini matematiksel bir formülle ölçen teorik bir model geliştirmektir.

Anahtar Kelimeler

Hile, Hile Teorisi, Hile Üçgeni, Durumsal Eylem Teorisi

A Critical Overview of the Geometry of Fraud and a Model Proposal within the Framework of Situational Action Theory

Öz

Geometric metaphors have been used in fraud theory for more than 60 years. The most commonly used of
these metaphors is the fraud triangle. The fraud triangle has been criticized severely for its scope,
substitutability of its elements, perceptuality, individuality and one-sidedness. Different models developed
afterwards tried to cover the shortcomings of the fraud triangle with additions and modifications, but none of
them became as popular as the fraud triangle. In this study, by moving away from the use of geometric
metaphors, which has become a traditional approach in explaining the structure and causality of fraud, a model
based on Situational Action Theory (SAT) is proposed. The aim of the study is to reveal that fraud has a complex
and multi-dimensional structure that cannot be explained with one-dimensional metaphors, and in this context,
to develop a theoretical model expressed in a mathematical formula for measuring fraud risk.

Anahtar Kelimeler

Fraud, Fraud Theory, Fraud Triangle, Situational Action Theory.

Kaynakça

• Albrecht, W. Steve - Howe, Keith R. - Romney, Marshall B. (1984), Deterring Fraud: The Internal Auditor’s Perspective, The Institute of Internal Auditors Research Foundation, Altamonte Springs.
• Albrecht, W. Steve - Albrecht, Chad O. - Albrecht, Conan C. - Zimbelman, Mark F. (2012), Fraud Examination (4th Ed.), South-Western Cengage Learning, Ohio.
• American Institute of Certified Public Accountants (AICPA). (2002), AU section 316: Consideration of Fraud in a Financial Statement Audit. https://www.aicpa.org/research/standards/auditattest/downloadabledocuments/au-00316.pdf
• Arnaud, Anke (2006), “A New Theory and Measure of Ethical Work Climate: The Psychological Process Model (PPM) and the Ethical Climate Index (ECI)”, Doctoral Dissertation, University of Central Florida. https://commons.erau.edu/cgi/viewcontent.cgi?article=1010&context=db-management
• Arnaud, Anke (2010), “Conceptualizing and Measuring Ethical Work Climate: Development and Validation of the Ethical Climate Index”, Business and Society, 49(2), pp. 345-358.
• Ashforth, Blake E. - Anand, Vikas (2003), “The Normalization of Corruption in Organizations”, Research in Organizational Behavior, 24, pp. 1-52.
• Bozkurt, Nejat (2009), İşletmelerin Kara Deliği Hile, Alfa Basım Yayın, İstanbul.
• Braithwaite, John (2013), “Flipping Markets to Virtue with Qui Tam and Restorative Justice”, Accounting, Organization and Society, 38(6–7), pp. 458-468.
• Brass, Daniel J. - Butterfield, Kenneth D. - Skaggs, Bruce C. (1998), “Relationships and Unethical Behavior: A Social Network Perspective”, Academy of Management Review, 23, pp. 14-31.
• Brennan, Niamh M. - McGrath, Mary (2007), “Financial Statement Fraud: Some Lessons from US and European Case Studies”, Australian Accounting Review, 17(2), pp. 49-61.
• Brief, Arthur P. - Buttram, Robert T. - Dukerich, Janet M. (2001), “Collective Corruption in the Corporate World: Toward a Process Model”, In M. E. Turner (Ed.), Groups at Work: Theory and Research (pp. 471–499), Psychology Press, New York.
• Brody, Richard G. - Melendy, Sara R. - Perri, Frank S. (2012), “Commentary from the American Accounting Association’s 2011 Annual Meeting Panel on Emerging Issues in Fraud Research”, Accounting Horizons, 26(3), pp. 513-531.
• Choo, Freddie - Tan, Kim (2007), “An “American Dream” Theory of Corporate Executive Fraud”, Accounting Forum, 31(2), pp. 203-215.
• Cieslewicz, Joshua K. (2010), “The Fraud Square: Societal Influences on the Risk of Fraud”, American Accounting Association Annual Meeting, San Francisco, USA.
• Cieslewicz, Joshua K. (2012), “The Fraud Model in International Contexts: A Call to Include Societal-Level Influences in the Model”, Journal of Forensic & Investigative Accounting, 4(1), pp. 214-254.
• Cohen, Deborah V. (1995), “Ethics and Crime in Business Firms: Organizational Culture and the Impact of Anomie”, In F. Adler & W. S. Laufer (Eds.), The Legacy of Anomie Theory: Advances in Criminological Theory, Vol. 6 (pp. 183–206), Transaction Publishers, New Jersey.
• Coleman, James S. (1988), “Social Capital in the Creation of Human Capital”, American Journal of Sociology, 94, pp. 95-120.
• Coleman, James W. (1987), “Toward an Integrated Theory of White-Collar Crime”, American Journal of Sociology, 93(2), pp. 406-439.
• Coleman, James W. (1989), The Criminal Elite: The Sociology of White-Collar Crime (2nd ed.), St. Martin’s Press, New York.
• Cooper, David J. - Dacin, Tina - Palmer, Donald (2013), “Fraud in Accounting, Organizations and Society: Extending the Boundaries of Research”, Accounting, Organizations and Society, 38(6-7), pp. 440-457.
• Cressey, Donald R. (1950), “The Criminal Violation of Financial Trust”, American Sociological Review, 15, pp. 738-743.
• Cressey, Donald R. (1953). Other People’s Money: A Study in the Social Psychology of Embezzlement, The Free Press, Washington D.C.
• Croall, Hazel (2001), Understanding White Collar Crime, Open University Press, Philadelphia.
• Cullen, John B. - Victor, Bart - Bronson, James W. (1993), “The Ethical Climate Questionnaire: An Assessment of Its Development and Validity”, Psychological Reports, 73, pp. 667–674.
• Dellaportas, Steven (2013), “Conversations with Inmate Accountants: Motivation, Opportunity and the Fraud Triangle”, Accounting Forum, 37(1), pp. 29-39.
• Dillard, Jesse F. - Ruchala, Linda (2005), “The Rules Are No Game: From Instrumental Rationality to Administrative Evil”, Accounting, Auditing & Accountability Journal, 18(5), pp. 608-630.
• Donegan, James J. - Ganon, Michele W. (2008), “Strain, Differential Association, and Coercion: Insights from the Criminology Literature on Causes of Accountant’s Misconduct”, Accounting and the Public Interest, 8(1), pp. 1-20.
• Doost, Roger K. (1990), “Accounting Irregularities and Computer Fraud”, National Public Accountant, 35(5), pp. 36-39.
• Dorminey, Jack W. - Fleming, Arron S. - Kranacher, Mary-Jo - Riley, Richard A. (2010), “Beyond the Fraud Triangle: Enhancing Deterrence of Economic Crimes”, The CPA Journal, 80(7), pp. 17-24.
• Dorminey, Jack W. - Fleming, Arron S. - Kranacher, Mary-Jo - Riley, Richard A. (2012a), “Financial Fraud: A New Perspective on an Old Problem”, The CPA Journal. 82(6), pp. 61-65.
• Dorminey, Jack W. - Fleming, Arron S. - Kranacher, Mary-Jo - Riley, Richard A. (2012b), “The Evolution of Fraud Theory”, Issues in Accounting Education, 27(2), pp. 555-579.
• Doupnik, Timothy S. (2008), “Influence of Culture on Earnings Management: A Note”, Abacus, 44(3), pp. 317-340.
• Edelhertz, Herbert (1970), The Nature, Impact, and Prosecution of White-Collar Crime, US Government Printing Office, Washington D.C.
• Falkenberg, Loren - Herremans, Irene (1995), “Ethical Behaviours in Organizations: Directed by the Formal or Informal Systems?”, Journal of Business Ethics, 14(2), pp. 133-143.
• Ferry, Laurence - Lehman, Glen (2018), “Trends in Corruption, Environmental, Ethical, and Social Accounting”, Accounting Forum, 42(1), pp. 1-2.
• Festinger, Leon (1957), A Theory of Cognitive Dissonance, Stanford University Press, California.
• Free, Clinton (2015), “Looking Through the Fraud Triangle: A Review and Call for New Directions”, Meditari Accountancy Research, 23(2), pp. 175-196.
• Free, Clinton - Macintosh, Norman - Stein, Mitchell (2007), “Management Controls: The Organizational Fraud Triangle of Leadership, Culture, and Control in Enron”, Ivey Business Journal, July/August. https://iveybusinessjournal.com/publication/management-controls-the-organizational-fraud-triangle-of-leadership-culture-and-control-in-enron/
• Free, Clinton - Murphy, Pamela R. (2015), “The Ties That Bind: The Decision to Co-Offend in Fraud”, Contemporary Accounting Research, 32(1), pp. 18-54.
• Gabbioneta, Claudia - Greenwood, Royston - Mazzola, Pietro - Minoja, Mario (2013), “The Influence of the Institutional Context on Corporate Illegality”, Accounting, Organizations and Society, 38(6-7), pp. 484-504.
• Goldman, Peter D. (2010), Fraud in The Markets: Why It Happens and How to Fight It, John Wiley & Sons, New Jersey.
• Gray, Sidney J. (1988), “Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally”, Abacus, 24(1), pp. 1-15.
• Gross, Edward (1978), “Organizational Crime: A Theoretical Perspective”, In: N. K. Denzin (Ed.), Studies in Symbolic Interaction: Vol. 1, (pp. 55–85). JAI Press, Greenwich.
• Hageman, Amy M. - Fisher, Dann G. (2016), “The Influence of Client Attributes and Organizational Climate on Tax Professionals”, Research on Professional Responsibility and Ethics in Accounting: Vol. 20, (pp. 31-66). Emerald Group Publishing Limited, Bingley.
• Halpern, David (2001), “Moral Values, Social Trust, and Inequality: Can Values Explain Crime?”, British Journal of Criminology, 41(2), pp. 236-251.
• Heath, Joseph (2008), “Business Ethics and Moral Motivation: A Criminological Perspective”, Journal of Business Ethics, 83(4), pp. 595-614.
• Hofstede, Geert (1984), “Cultural Dimensions in Management and Planning”, Asia Pacific Journal of Management, 1(2), pp. 81-99.
• Hofstede, Geert (1985), “The Interaction between National and Organizational Value Systems”, Journal of Management Studies, 22, pp. 347-357.
• Hofstede, Geert - Hofstede Gert J. - Minkov, Michael (2010), Cultures and Organizations: Software of the Mind. (3rd Ed.), McGraw-Hill, Maidenhead.
• Huber, Dennis (2017), “Forensic Accounting, Fraud Theory, and the End of the Fraud Triangle”, Journal of Theoretical Accounting Research, 12(2), pp. 28-49.
• Husted, Bryan W. (1999), “Wealth, Culture, and Corruption”, Journal of International Business Studies, 30(2), pp. 339-359.
• International Federation of Accountants (IFAC). (2008). International Standard on Auditing 240: The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements. https://www.ifac.org/system/files/downloads/2008_Auditing_Handbook_A080_ISA_240.pdf
• Karabınar, Selahattin (2005), Kültür Muhasebe Etkileşimi Açısından Muhasebe İklimi: Muhasebeye Kültürel Bakışlar, Seçkin Yayınevi, Ankara.
• Kaya, C. Tansel - Ökten, A. Begüm (2014), “Kültür Olgusunun Muhasebe Hileleri Üzerindeki Etkisi”, Journal of Accounting and Taxation Studies, 7(2), pp. 63-80.
• Klenowski, Paul M. - Copes, Heith - Mullins, Christopher W. (2010), “Gender, Identity, and Accounts: How White Collar Offenders Do Gender When Making Sense of Their Crimes”, Justice Quarterly, 28(1), pp. 46-69.
• Kranacher, Mary-Jo - Riley Jr., Richard A. Wells, Joseph T. (2011), Forensic Accounting and Fraud Examination, John Wiley & Sons, New Jersey.
• Lokanan, Mark E. (2015), “Challenges to the Fraud Triangle: Questions on Its Usefulness”, Accounting Forum, 39(3), pp. 201-224.
• Lokanan, Mark E. (2018), “Theorizing Financial Crimes as Moral Actions”, European Accounting Review, 27(5), pp. 901-938.
• Marks, Jonathan (2009), “Playing Offense in a High-Risk Environment”, Crowe Horwath. https://vdocuments.mx/playing-offense-in-a-high-risk-playing-offense-in-a-high-risk-environment-3.html
• Martin, Kelly D. - Cullen, John B. (2006), “Continuities and Extensions of Ethical Climate Theory: A Meta-Analytic Review”, Journal of Business Ethics, 69, pp. 175-194.
• Merton, Robert K. (1938), “Social Structure and Anomie”, American Sociological Review, 3(5), pp. 672-682.
• Messner, Steven F. - Rosenfeld, Richard (1994), Crime and the American Dream, Wadsworth, Belmont.
• Mihret, Dessalegn G. (2014), “National Culture and Fraud Risk: Exploratory Evidence”, Journal of Financial Reporting and Accounting, 12(2), pp. 161-176.
• Morales, Jeremy - Gendron, Yves - Guénin-Paracini, Henry (2014), “The Construction of the Risky Individual and Vigilant Organization: A Genealogy of the Fraud Triangle”, Accounting, Organizations and Society, 39(3), pp. 170-194.
• Murphy, Pamela R. - Dacin, M. Tina (2011), “Psychological Pathways to Fraud: Understanding and Preventing Fraud in Organizations”, Journal of Business Ethics, 101, pp. 601-618.
• Murphy, Pamela R. (2012), “Attitude, Machiavellianism, and the Rationalization of Misreporting”, Accounting, Organizations and Society, 37(5), pp. 242-259.
• Murphy, Pamela R. - Free, Clinton (2016), “Broadening the Fraud Triangle: Instrumental Climate and Fraud”, Behavioral Research in Accounting, 28(1), pp. 41-56.
• Neu, Dean - Everett, Jeff - Rahaman, Abu Shiraz - Martinez, Daniel (2013), “Accounting and Networks of Corruption”, Accounting, Organizations and Society, 38(6–7), pp. 505-524.
• Palmer, Donald (2012), Normal Organizational Wrongdoing: A Critical Analysis of Theories of Misconduct in and by Organizations, Oxford University Press, Oxford.
• Piquero, Nicole L. (2012), “The Only Thing We Have to Fear Is Fear Itself: Investigating the Relationship Between Fear of Falling and White-Collar Crime”, Crime & Delinquency, 58(3), pp. 362-379.
• Power, Michael (2013), “The Apparatus of Fraud Risk”, Accounting, Organizations and Society, 38(6-7), pp. 525-543. Punch, Maurice (1996), Dirty Business: Exploring Corporate Misconduct, Sage Publications, London.
• Putnam, Robert D. - Leonardi, Robert – Nonetti, Raffaella Y. (1993), Making Democracy Work: Civic Traditions in Modern Italy, Princeton University Press, Princeton.
• PwC. (2020), PwC’s Global Economic Crime and Fraud Survey. https://www.pwc.com/gx/en/forensics/gecs-2020/pdf/global-economic-crime-and-fraud-survey-2020.pdf
• Rallapalli, Kumar C. - Vitell, Scott J. - Wiebe, Frank A. - Barnes, James H. (1994), “Consumer Ethical Beliefs and Personality Traits: An Exploratory Analysis”, Journal of Business Ethics, 13, pp. 487-495.
• Ramamoorti, Sridhar - Morrison, Daven - Koletar, Joseph W. (2009), “Bringing Freud to Fraud: Understanding the State-of-Mind of the C-Level Suite / White Collar Offender Through “A-B-C” Analysis”, University of Dayton, Accounting Faculty Publications, 71.
• Rezaee, Zabihollah (2002), Financial Statement Fraud: Prevention and Detection. John Wiley & Sons, New York.
• Romney, Marshall B. - Albrecht, W. Steve - Cherrington, David J. (1980), “Auditors and The Detection of Fraud”, Journal of Accountancy, 149(5), pp. 63-69.
• Schuchter, Alexander - Levi, Michael (2015), “Beyond the Fraud Triangle: Swiss and Austrian Elite Fraudsters”, Accounting Forum, 39(3), pp. 176-187.
• Schuchter, Alexander - Levi, Michael (2016), “The Fraud Triangle Revisited”, Security Journal, 29(2), pp. 107-121.
• Simha, Aditya - Cullen, John B. (2012), “Ethical Climates and Their Effects on Organizational Outcomes: Implications from the Past and Prophecies for the Future”, Academy of Management Perspectives, 26(4), pp. 20-34.
• Sorunke, Olukayode A. (2016), “Personal Ethics and Fraudster Motivation: The Missing Link in Fraud Triangle and Fraud Diamond Theories”, International Journal of Academic Research in Business and Social Sciences, 6(2), pp. 159-165.
• Sutherland, Edwin H. (1940), “White-Collar Criminality”, American Sociological Review, 5(1), pp. 1-12.
• Trompeter, Gregory M. - Carpenter, Tina D. - Desai Naman - Jones, Keith L. - Riley, Jr. Richard A. (2013), “A Synthesis of Fraud-Related Research”, Auditing: A Journal of Practice & Theory, 32(1), pp. 287-321.
• Victor, Bart - Cullen, John B. (1988), “The Organizational Bases of Ethical Work Climates”, Administrative Science Quarterly, 33(1), pp. 101-125.
• Vousinas, Georgios L. (2019), “Advancing Theory of Fraud: The S.C.O.R.E. Model”, Journal of Financial Crime, 26(1), pp. 372-381.
• Weisburd, David - Waring, Elin - Chayet, Ellen F. (2001), White-Collar Crime and Criminal Careers, Cambridge University Press, Cambridge.
• Wheeler, Stanton (1992), “The Problem of White-Collar Motivation”, In K. Schlegel & D. Weisburd (Eds.), White-Collar Crime Reconsidered (pp. 108-123). Northeastern University Press, Boston.
• Wikström, Per-Olof H. (2004), “Crime as Alternative: Towards a Cross-Level Situational Action Theory of Crime Causation”, In J. McCord (Ed.), Beyond Empiricism: Institutions and Intentions in the Study of Crime: Advances in Criminological Theory (pp. 1-37), Transaction Publishers, New Brunswick.
• Wikström, Per-Olof H. (2010), “Explaining Crime as Moral Actions”, In S. Hiltin & S. Vaisey (Eds.), Handbook of the Sociology of Morality (pp. 211-239), Springer, New York.
• Wimbush, James C. - Shepard, Jon M. - Markham, Steven E. (1997), “An Empirical Examination of the Relationship between Ethical Climate and Ethical Behavior from Multiple Levels of Analyses”, Journal of Business Ethics, 16, pp. 1705-1716.
• Wolfe, David T. - Hermanson, Dana R. (2004), “The Fraud Diamond: Considering the Four Elements of Fraud, CPA Journal, 74(12), pp. 38-42.