Pratiques managériales frauduleuses en Algérie: diversité, ampleur et perceptions des acteurs

Foued Cheriet ()
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Foued Cheriet: UMR MOISA - Marchés, Organisations, Institutions et Stratégies d'Acteurs - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - INRA - Institut National de la Recherche Agronomique - Montpellier SupAgro - Centre international d'études supérieures en sciences agronomiques - CIHEAM-IAMM - Centre International de Hautes Etudes Agronomiques Méditerranéennes - Institut Agronomique Méditerranéen de Montpellier - CIHEAM - Centre International de Hautes Études Agronomiques Méditerranéennes - Montpellier SupAgro - Institut national d’études supérieures agronomiques de Montpellier

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Abstract: This paper aims to analyze the diversity and breadth of managerial fraud practices through the involved agents perceptions'. For this, we exploited the results of two surveys of 28 private enterprises and public officials in nine different regions in Algeria. Our results showed widespread practices of corruption and commercial or tax fraud, with an institutionalization of practices, and the existence of rational process of innovation in the fraud. These fraud practices appear to be an efficient response of businesses to adapt organization to a complex administrative context, in an unstable economic environment and an abundance of public financial funds.

Keywords: corruption; fraud; enterprise; algeria; enterprises firms businesses; fraude; entreprise; institution; algérie (search for similar items in EconPapers)
Date: 2013-06-10
Note: View the original document on HAL open archive server: https://hal.science/hal-01485482v1
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Published in 22. Conférence de l'AIMS, Université Blaise Pascal (Clermont Ferrand 2) (UBP). Clermont-Ferrand, FRA., Jun 2013, Clermont-Ferrand, France

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