External Fraud Risk Management seen from Luhmann’s Systemic Perspective and a Tentative Reading of Healthcare Insurance Companies’ Measures through this Perspective

Emmanuel Laffort () and Nicolas Dufour ()
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Emmanuel Laffort: CREG - Centre de recherche et d'études en gestion - UPPA - Université de Pau et des Pays de l'Adour
Nicolas Dufour: PSB - Paris School of Business - HESAM - HESAM Université - Communauté d'universités et d'établissements Hautes écoles Sorbonne Arts et métiers université

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Abstract: This research explores the contribution of Niklas Luhmann's radical systemic sociology to External Fraud Risk Management. To do this, we use two Luhmannian distinctions — between risk and danger, and between confidence and trust — to verify their (in)validity based on two empirical studies on Healthcare Insurance Companies (HIC) to reduce the risk of external fraud. This study concludes that the Luhmannian framework is relevant for external fraud management issues.

Keywords: External fraud; Niklas Luhmann; Systemic sociology; Risk/danger disctinction; Fraude externo; Sociologia de sistemas; Disntincio entre riesgo y oeligro; Fraude externe; Sociologie systémique; Distinction risque/danger (search for similar items in EconPapers)
Date: 2020
New Economics Papers: this item is included in nep-isf
Note: View the original document on HAL open archive server: https://hal.science/hal-03336033v1
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Published in Recherches en sciences de gestion, 2020, 138, pp.262-283. ⟨10.3917/resg.138.0263⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-03336033

DOI: 10.3917/resg.138.0263

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