THE EFFECT OF FRAUD TRIANGLE ON UNETHICAL BEHAVIOUR OF STUDENTS IN ACCOUNTING COURSES

Abstract

Cheating behaviour on exams has generally become deep-rooted social problem. Current political and social examples in Croatia where corruption, criminal acts and nepotism are not punished adequately are just a quite good base for dishonest behaviour to become acceptable. The development of Internet and new technologies certainly open a door to a new dimension of unethical behaviour, and therefore represent a challenge in the fraud prevention. At the same time, teachers have to be one step ahead of students to minimize non-acceptable behaviour.This paper seeks to link the Fraud Triangle concept to cheating habits in accounting courses. The survey was conducted among 104 students at Zagreb School of Economics and Management. Eventually, the results give an insight into reasons and circumstances that allow unethical behaviour, and into the ways students justify it. This research contributes accounting lecturers in fraud detection and prevention and preserving academic integrity as well.