Accounting fraud and the role of emotions
The traditional view of accountants has become almost a caricature. They prefer numbers to people. They do not understand business. They are incapable of formulating strategic vision. In order to address this perception, the long-term trend in modern people management has been to encourage the development of greater humanity in the world of bookkeeping. Our contrarian view is that this is not necessarily a good thing.
|Series||RSM Discovery Magazine Collection|
|Journal||RSM Discovery - Management Knowledge|
This article is based on the paper Why controllers compromise on their fiduciary duties: EEG evidence on the role of the human mirror neuron system written by Philip Eskenazi, Wim Rietdijk and Frank Hartmann, and published in the journal Accounting, Organizations and Society, Vol 50, April 2016, p41–50.
Hartmann, F.G.H. (2016). Accounting fraud and the role of emotions. RSM Discovery - Management Knowledge, 26(2), 14–15. Retrieved from http://hdl.handle.net/1765/93037