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

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.


Issue Date:
Oct 11 2017
Publication Type:
Working or Discussion Paper
Language:
French
Total Pages:
19
JEL Codes:
G28; H32; K42; L26

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