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Entrepreneurial Fraud: A Multidisciplinary Review and Synthesized Framework
Entrepreneurship Theory and Practice ( IF 10.5 ) Pub Date : 2021-04-11 , DOI: 10.1177/10422587211001818
David J. Scheaf 1 , Matthew S. Wood 1
Affiliation  

The practical relevance of entrepreneurial fraud has stimulated a wide array of research occurring in disciplinary silos. We take stock of the current state of the entrepreneurial fraud literature by conducting a multidisciplinary systematic literature review and synthesize the findings into a unified framework. Taking an inductive approach, our framework depicts the antecedents, inner workings, and ramifications of entrepreneurial fraud. Doing so, we reveal nuances in the inner workings of entrepreneurial fraud, such as variation in the focus and magnitude of deception used to obtain valuable resources from stakeholders and that fraud can service authentic entrepreneurial activities or nonentrepreneurial personal uses. Accounting for these distinctions reveals that fraud can result in a mixture of positive and negative consequences for perpetrators, victims, and societies.



中文翻译:

创业欺诈:多学科审查和综合框架

创业舞弊的实际意义激发了纪律孤岛中发生的大量研究。通过进行多学科的系统文献综述,我们总结了企业家欺诈文献的现状,并将调查结果综合到一个统一的框架中。我们的框架采用归纳法,描述了企业家欺诈的前因,内部运作方式和后果。这样做,我们揭示了企业家欺诈的内部运作的细微差别,例如用于从利益相关者那里获得宝贵资源的欺骗的重点和欺骗程度的变化,并且欺诈可以服务于真实的企业家活动或非企业家的个人用途。

更新日期:2021-04-11
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