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<\/a>In the last few years, Society has been lashed with several financial frauds. These illicit acts cause notable losses to the organizations and to the nations, considering that the lost incomes are not applied in new company projects, neither in fighting social differences.
\nThe main purpose of the paper is to assess the motivational factors of fraud in organizations, especially those that occurred in companies. To do so, after analyzing the prolix concept of business fraud, the multiplicity of types of fraud, as well as the several theories that explain fraud, three investigation propositions were defined. Which aim to test the motivational factors of fraud presented on the \u201cTriangle of Fraud\u201d and the \u201cDiamond of Fraud\u201d, as well as a new motivational factor of Fraud, which is greed. Based on the methodology of qualitative investigation, specially the content analysis, were studied the case of the bankruptcy of Bernard L. Madoff Investments Securities, occurred in December 2008, and of the Banco Portugu\u00eas de Neg\u00f3cios (BPN), occurred in 2008.
\nThe data that resulted allowed to validate the investigation propositions formulated, proving that the analyzed frauds were motivated by five factors: pressure, opportunity, rationalization, capacity and greed. In that sense, it is revealed the legitimacy of the theory of the \u201cTriangle of Fraud\u201d and the \u201cDiamond of Fraud\u201d, coming up, still, the \u201cStar of Fraud\u201d.<\/p>\n\u00a9 Direitos de autor<\/strong>:<\/p>\n\u00c9 permitida<\/strong>\u00a0a importa\u00e7\u00e3o gratuita.<\/em>
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Autores: David Pereira Alves T\u00edtulo: Estrela da fraude. A gan\u00e2ncia como factor motivador da fraude Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data:\u00a02018, Jan. P\u00e1ginas: 51 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o: 765 kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho (Carregue na imagem para importar o livro)<\/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-34989","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\/34989","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=34989"}],"version-history":[{"count":5,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/34989\/revisions"}],"predecessor-version":[{"id":34997,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/34989\/revisions\/34997"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=34989"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=34989"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=34989"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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<\/a>Nos \u00faltimos anos a Sociedade tem sido flagelada com consecutivas fraudes financeiras. Estes atos il\u00edcitos causam preju\u00edzos not\u00e1veis para as organiza\u00e7\u00f5es e para as Na\u00e7\u00f5es, uma vez que, as receitas perdidas n\u00e3o s\u00e3o aplicadas em novos projetos empresariais, nem no combate das desigualdades sociais.