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2018, vol. 21, br. 81, str. 39-49
Teorijski i empirijski aspekti trougla prevare
aUniverzitet Sinergija, Bijeljina, Republika Srpska, BiH
bKomisija za zaštitu konkurencije, Beograd
Ključne reči: trougao prevare; prevara; pritisak; prilika; racionalizacija
Sažetak
Trougao prevare je prvi model koji je koncipiran na osnovu sprovedenog empirijskog istraživanja sa ciljem da posluži kao instrument za otkrivanje prevara. Teorijska i empirijska istraživanja su nedvosmisleno pokazala potrebu za modifikacijom ovog modela. U radu su prikazani predlozi koji imaju teorijski karakter, ali i predlozi koji su nastali posle empirijskih istraživanja. Pored predloga koji idu u pravcu modifikacije ovog modela, izneta su i mišljenja koja osporavaju korisnost trougla prevare u otkrivanju i sprečavanju izvršenja prevara. Teorija i praksa su saglasne da je potreban novi model.
Reference
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O članku

jezik rada: srpski
vrsta rada: pregledni članak
DOI: 10.5937/Rev1881039V
objavljen u SCIndeksu: 02.07.2019.

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