Naslov
The effect of fraud triangle on unethical behaviour of students in accounting courses

Autori
Jurčić, Margareta ; Remenarić, Branka ; Kenfelja, Ivana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
EMAN 2020 – Economics and Management: How to Cope With Disrupted Times / - , 2020, 209-215

ISBN
978-86-80194-30-1

Skup
4th International Scientific Conference Economics and Management: How to Cope With Disrupted Times (EMAN 2020)

Mjesto i datum
Online, 03.09.2020

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
classroom cheating ; ethics ; opportunity ; pressure ; rationalization

Sažetak
Cheating behaviour on exams has generally become deep-rooted social problem. Current political and social examples in Croatia where corruption, criminal acts and nepotism are not punished adequately are just a quite good base for dishonest behaviour to become acceptable. The development of Internet and new technologies certainly open a door to a new dimension of unethical behaviour, and therefore represent a challenge in the fraud prevention. At the same time, teachers have to be one step ahead of students to minimize non-acceptable behaviour. This paper seeks to link the Fraud Triangle concept to cheating habits in accounting courses. The survey was conducted among 104 students at Zagreb School of Economics and Management. Eventually, the results give an insight into reasons and circumstances that allow unethical behaviour, and into the ways students justify it. This research contributes accounting lecturers in fraud detection and prevention and preserving academic integrity as well.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA