Current perspectives on fraud have both deterministic approaches, considering fraud as determined either by a personal situation (the fraud triangle) or by a social construction, and related pressures. This chapter suggests a less deterministic approach, pointing to the role of personal ethics. Looking at the relationship between fraud, Management Control Systems (hereinafter MCSs) and personal ethics across levels, we examine existing research and identify potential avenues of research. We focus in particular on the way MCSs may shape personal ethics and situations where personal ethics may interact with MCSs without being shaped by them. We also call for more research on the ethical dimensions of MCSs and their role in fraud tolerance or prevention.
LECA, B. et LAGUECIR, A. (2023). Fraud, management control systems, and personal ethics. Dans: Marion Brivot, Charles Cho eds. Research Handbook on Accounting and Ethics. 1 ed. Edward Elgar Publishing Ltd, pp. 191-203.