Keywords
Compliance conductual
Fraude ocupacional
Teoría de la acción planificada
triángulo del fraude
How to Cite
Abstract
The article analyzes the conduct of asset misappropriation (AIA) within occupational fraud, proposing an innovative approach to its prevention through behavioral compliance strategies. Through an experimental study based on simulated scenarios, it evaluates whether interventions designed from the Theory of Planned Behavior (TPB) can reduce the propensity for fraud. A total of 257 students participated, randomly assigned to a control or experimental group. The results show a lower incidence of fraud in the experimental group, although without robust statistical significance. Content analysis revealed that those who do not commit fraud appeal to values such as honesty, while those who do justify their behavior based on gain or ego. It is concluded that, despite sample limitations, the perceptual and cognitive approach in designing prevention strategies may be useful in combating internal fraud in organizations, especially by acting on the rationalization of the fraudster.
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