{"id":25885,"date":"2016-04-14T17:35:51","date_gmt":"2016-04-14T17:35:51","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=25885"},"modified":"2016-04-14T17:47:00","modified_gmt":"2016-04-14T17:47:00","slug":"53-working-paper","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=25885","title":{"rendered":"53# Working Paper"},"content":{"rendered":"\n\n\n
\"\"<\/a><\/td>\nAutores:<\/strong> Antonio Carlos Hencsey
\nT\u00edtulo: <\/strong>A defini\u00e7\u00e3o, o processo de racionaliza\u00e7\u00e3o no tri\u00e2ngulo da fraude e a complexidade de sua constru\u00e7\u00e3o psicol\u00f3gica
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong>\u00a02016, Abr.
\nP\u00e1ginas:<\/strong> 14
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o: <\/strong>133 kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho.
\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(Carregue na imagem para importar o livro)<\/p>\n

Resumo:<\/strong>\u00a0<\/strong><\/p>\n

\"texto<\/a>O presente trabalho tem como objetivo apresentar uma nova defini\u00e7\u00e3o para o conceito de racionaliza\u00e7\u00e3o do tri\u00e2ngulo da fraude. Junto desta, procurar-se-\u00e1 desenvolver e demonstrar o caminho psicol\u00f3gico que leva \u00e0 sua constru\u00e7\u00e3o bem como fatores influenciadores e facilitadores que permitem que este processo ocorra. Desta forma, objetiva-se oferecer uma melhor compreens\u00e3o e visualiza\u00e7\u00e3o da racionaliza\u00e7\u00e3o na pr\u00e1tica, possibilitando assim diminuir a probabilidade de equ\u00edvocos conceituais e profissionais entre o que \u00e9, de fato, um comportamento il\u00edcito ou desviante racionalizado, e o que \u00e9 uma justificativa consciente, planejada e com fins de manipula\u00e7\u00e3o para diminuir a responsabilidade e punibilidade ap\u00f3s uma a\u00e7\u00e3o conden\u00e1vel em ambiente corporativo.<\/p>\n

\"Texto<\/a>The present working paper aims to introduce a new definition for the concept of rationalization of the fraud triangle. With this, will develop and demonstrate the psychological path that leads to it\u2019s construction as well as influencing factors and facilitators that allow this process to occur. In this way, the goal is to provide a better understanding and visualization of rationalization in practice, thus decreasing the likelihood of misunderstandings and conceptual professionals between what is in fact is a deviant and unlawful conduct or rationalized what is a plausible justification, conscious and planned for a reprehensible action in corporate environment.<\/p>\n

\u00a9 Direitos de autor<\/strong>:<\/p>\n

\u00c9 permitida<\/strong>\u00a0a importa\u00e7\u00e3o gratuita.<\/em>
\n\u00c9 permitida<\/strong>\u00a0a c\u00f3pia de partes deste documento, sem qualquer modifica\u00e7\u00e3o, para utiliza\u00e7\u00e3o individual. A reprodu\u00e7\u00e3o de partes do seu conte\u00fado \u00e9 permitida exclusivamente em documentos cient\u00edficos, com indica\u00e7\u00e3o expressa da fonte.
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\nEm caso de d\u00favida<\/strong>\u00a0ou pedido de autoriza\u00e7\u00e3o, contactar directamente o OBEGEF.<\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Autores: Antonio Carlos Hencsey T\u00edtulo: A defini\u00e7\u00e3o, o processo de racionaliza\u00e7\u00e3o no tri\u00e2ngulo da fraude e a complexidade de sua constru\u00e7\u00e3o psicol\u00f3gica Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02016, Abr. P\u00e1ginas: 14 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 133 kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-25885","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/25885","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=25885"}],"version-history":[{"count":3,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/25885\/revisions"}],"predecessor-version":[{"id":25890,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/25885\/revisions\/25890"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25885"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=25885"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25885"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}