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
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:nwu/oai:dspace.nwu.ac.za:10394/11731 |
| Date | January 2014 |
| Creators | Koch, Ruan Hieronymus |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Type | Thesis |
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