学科分类
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1 个结果
  • 简介:Inordertocurbaccountingembezzlements,thekeyideasupportedinthispaperrecommendsarevolutionfromthetopandfromthebottom.Thepaperisinterestedinthemanagerialpolicywhoseaccountingpracticesserveaslaunchpadforembezzlement.Tosucceedinthis,thetheoryofstructuro-managerialembezzlementofpublicfundsismobilized.Thesubjectistheanalysiswithaviewtopresentthefaceofmanagers-embezzlersofpublicfundsandtheiraccountingmechanismsofembezzlement.Theloopholesthattheseactors-embezzlersexploitarejudiciouslypresented.Itisthereforeimportanttoexplainthedeterminingprofilesofpublicfundsembezzlersandtheaccountingmechanismsused.Thepositivistapproachofaccountingthusconstitutesasecondtheoreticalbackinginsupportofthefirstonetoanswerthesequestions.Inordertoopposetheideaofembezzlementwithoutaccountingevidence,thisarticleadoptsaninterpretativeandexplanatoryapproachofcasesofembezzlementofpublicfundsofwhichaccountancyisthesecularlever.

  • 标签: MANAGERS EMBEZZLEMENT ACCOUNTING misappropriations PUBLIC FUNDS