出版社：Escola Brasileira de Administração Pública e de Empresas - Fundação Getulio Vargas
摘要：In this paper, the results of an inductive interpretive study of a notorious corporate fraud case, which occurred in Brazil from the 1980s to the 2000s, are reported. Through the content analysis and discourse analysis techniques, the process of creating a fraudulent scheme is analyzed, besides its maintenance for more than one decade. The substantive aspects were studied – the schemes created and managed by fraudsters –, as well as the symbolic aspects – the resources for impression and image management used by fraudsters. This analysis led to the development of a model of corporate fraud, which aims to understand the fraud occurred through a process perspective. One hopes this model can contribute to improve the understanding of corporate frauds , since it addresses the way how fraud occurs and shows how fraudsters take substantive and symbolic actions to create, develop, and sustain it.
关键词：Corporate frauds;Fraudster;Image and substance;Impression management;Image management;Fraudes corporativas;Agente fraudador;Imagem e substância;Gerenciamento da impressão;Gerenciamento da imagem
