Ethical aspects of combating financial frauds Cover Image

Etyczne aspekty zwalczania nadużyć finansowych
Ethical aspects of combating financial frauds

Author(s): Małgorzata Kutera
Subject(s): Economy, Public Finances, Business Ethics
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: ethics; code of conduct; financial fraud; risk of fraud

Summary/Abstract: The purpose of this article is to present the ethical aspects of preventing economic frauds in enterprises. Its main thesis is that the effective implementation of ethical conduct rules and their promotion in an organisation can significantly cut the risk of financial fraud being committed. This article is based on an analysis of the literature of the subject and results of research on work ethics published by international institutions dealing with this problem. The method of source analysis has been used. This publication presents key issues related to employee loyalty and its effect on the risk of misconduct, the ethical attitude of the management and its influence on the remaining members of the organisation, the application of a zero tolerance policy, implementing codes of conducts and the related problems.

  • Issue Year: 2016
  • Issue No: 436
  • Page Range: 174-185
  • Page Count: 12
  • Language: Polish