What is it about?
The accountant's perception of personal responsibility is a powerful influencer of forensic knowledge, but knowledge about signs of money laundering is not influenced by general knowledge. Therefore, the knowledge to identify money laundering crimes needs to be developed in specific training.
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Why is it important?
From these results, organizations can clarify the individual about their responsibility, optimizing the use of training and mitigating costs, with greater sustainability and security for the organization, employees and business partners.
Perspectives
This research discusses and empirically explores the knowledge about money laundering of the accountants’, one of the main explanatory factors of whistleblowing in business.
Jonatas Sallaberry
Universidade Federal de Santa Catarina
Read the Original
This page is a summary of: Personal responsibility and knowledge about money laundering: a study with Brazilian accountants, Journal of Financial Crime, July 2023, Emerald,
DOI: 10.1108/jfc-03-2023-0068.
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