A meta-theoretical analysis of commercial crime prevention strategies in the BRICS countries / Ruan Hieronymus Koch

• Main Author: Koch, Ruan Hieronymus
• Language: en
• Published: 2014
• Subjects: BRICS; Commercial crime; Corporate governance; Corruption; Ethics; Forensic accounting; Fraud; Fraud prevention
• Online Access: http://hdl.handle.net/10394/11731

Prior research on combating commercial crime has focused predominantly on the responsibilities of auditors and ex post facto forensic investigations. This dissertation aims rather to delve into the meta-theoretical philosophy of commercial crime prevention and the role that forensic accountants can play in this regard, postulating that proactive prevention of commercial crimes is a more effective approach. The BRICS countries (Brazil, Russia, India, China and South Africa) were chosen for deeper level analysis, based on their strong growth potential coupled with high levels of commercial crime. While the majority of the research centred around commercial crime prevention strategies for the BRICS countries, a secondary objective was to expand the research field associated with forensic accounting, so as to encourage research into incorporating more preventative strategies. Subsequently, from the literature review and philosophical analysis performed, this dissertation establishes that developing prevention strategies for commercial crime is a philosophical and also a feasible possibility in the BRICS countries. === MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014