Resistance and Accountability by Cheryl R. Lehman;

Author:Cheryl R. Lehman; [Неизв.]
Language: eng
Format: epub
ISBN: 9781838679958
Publisher: Emerald Publishing
Published: 2020-09-27T21:00:00+00:00

Resistance and Accountability

Advances in Public Interest Accounting, Volume 22, 59–79

Copyright © 2020 by Emerald Publishing Limited

All rights of reproduction in any form reserved

ISSN: 1041-7060/doi:10.1108/S1041-706020200000022004

THE SOCIAL CONSTRUCTION OF FRAUD: VIEWS FROM THE FINANCIAL CRISIS INQUIRY COMMISSION

Joanne Sopt

ABSTRACT

This study takes the position that the concept of fraud is socially constructed. Moreover, it asks why and how different understandings of fraud have emerged. Insights from the work of Lakoff and Johnson (1999, 2003; Lakoff, 2002, 2004, 2009) are used to analyze language revealing dominant worldviews and metaphors regarding fraud. The research method is a case study (Yin, 2014), and the analytical approach used parallels the one described in O’Dwyer (2004). The research setting is a report issued by the Financial Crisis Inquiry Commission, which provides a context to study different understandings of fraud due to the report’s divided nature. The analysis reveals three alternative worldviews, representing different assumptions about reality, that are at the root of the different understandings of fraud. These worldviews also lead to the usage of different conceptual metaphors which allow the commissioners to interpret facts in a manner that supports each worldview’s assumptions. The paper also concludes by providing a nuanced and critical examination of the results of the commission concerning its understanding of fraud.

Keywords: Fraud; 2008 global financial crisis; scientific and literary metaphor; worldviews; social constructivism; financial crisis inquiry commission

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