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Analysis of institutional authors

Delgado Rodríguez, María JesúsAuthorRodríguez Iglesias, IsabelAuthor

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Crime of misappropriation of assets in the business context. A systematic review

Publicated to:Accounting Research Journal. 38 (1): 122-140 - 2025-01-09 38(1), DOI: 10.1108/ARJ-06-2024-0237

Authors: Jimenez Serrano J; Delgado Rodríguez MJ; Rodríguez Iglesias I; López Pérez RM

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Abstract

Purpose - The purpose of this article is to deepen on the crime of assets misappropriation (AM) in the company, collecting through a systematic review of the published scientific literature those factors or theories that are being used when writing about this type of crime, as well as the implications for the business context. Design/methodology/approach - The PRISMA methodology of systematic review has been used, from which 21 articles have been included, all of them published since 2005 in scientific journals related to the financial and economic context, but also to the criminological approach. Findings - The articles provide several factors that are currently of interest in the study of the crime of AM in the company: the type of company in which this crime occurs, the most frequent types of AM, the elements of prevention used, as well as the profile and characteristics of employees who usually commit this type of crime. Research limitations/implications - The conclusions of this article show the importance of studying this type of crime to combat it, not only because of the economic implications but also because of how it affects other spheres of the business context. The research has focused exclusively on articles written in English with the keyword "misappropriation assets", which may have limited the inclusion of other articles of interest, although the objective of this study is precisely to evaluate the scientific interest in this specific type of Fraud. Practical implications - Conclusions are drawn regarding prevention elements that are currently being used in the company to detect and combat this type of crime, as well as suggestions for future research. Originality/value - This article seeks to support and encourage the study of this type of crime in business, following the sustainable development goals, which are the global goals designed to eradicate poverty, protect the planet and ensure global prosperity, among which is the promotion of business ethics and transparency in economic activities, for which the crime of misappropriation is a violation of these principles.

Keywords

Assets misappropriationCash theftCorruptioDiamond theoryEmployee theftFraudFraud triangle theoryFraudulent disbursementsGone theoryTheft of assetTheft of assets

Quality index

Bibliometric impact. Analysis of the contribution and dissemination channel

The work has been published in the journal Accounting Research Journal due to its progression and the good impact it has achieved in recent years, according to the agency WoS (JCR), it has become a reference in its field. In the year of publication of the work, 2025, it was in position 81/233, thus managing to position itself as a Q2 (Segundo Cuartil), in the category Business, Finance. Notably, the journal is positioned en el Cuartil Q3 para la agencia Scopus (SJR) en la categoría Finance.

Independientemente del impacto esperado determinado por el canal de difusión, es importante destacar el impacto real observado de la propia aportación.

Según las diferentes agencias de indexación, el número de citas acumuladas por esta publicación hasta la fecha 2025-05-29:

  • Scopus: 1

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-05-29:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 8 (PlumX).

Leadership analysis of institutional authors

This work has been carried out with international collaboration, specifically with researchers from: United States of America.

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: First Author () .

the author responsible for correspondence tasks has been .