Psychologiczne i ekonomiczne źródła oszustw księgowych
Psychological and economic causes of accounting fraud

Summary/Abstract: Fraud is an inherent part of the economy as old as economic activity itself. It takes the form of managerial and transactional fraud, deception, swindles, and corrupt practices. Recently a number of corrupt accounting practices have been brought to light. Their results may be detrimental to investors, shareholders, the fisc and the general public. Accounting fraud stems from various sources. These may be, for instance, the psychological determinants of management decision-making. Fraudulent accounting practices are often caused by economic factors and the situation of a business entity. This article investigates these two types of decision-making determinants, i.e. the psychological and economic factors. The author discusses various practical situations which may lead to manipulation of data reported in financial statements.

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