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Delgado Rodríguez, María JesúsAutor o CoautorRodríguez Iglesias, IsabelAutor o Coautor

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

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

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

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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.

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