Search results for "Misappropriation"
showing 2 items of 2 documents
Ethical Considerations in Crowdfunding
2020
AbstractThe current chapter addresses ethical issues in crowdfunding practice from a multiple stakeholder perspective. It draws on ethical principles outlined in both classical and business-specific approaches. The discussion first presents classical approaches to ethical decision making. It then discusses whether crowdfunding presents an ethical solution or a source of ethical problems. Later, it suggests a framework presenting a classification of potential ethical dilemmas and pitfalls in crowdfunding practice, as well as potential means for addressing them. The discussion concludes with concrete implications for crowdfunding ethics research and practice.
Detecting Asset Misappropriation: Forensic Accounting
2021
The main task of the investigation of asset misappropriation is the correct classification of a crime: identification of the fact of misappropriation and determination of the amount of misappropriated assets. Specificity of asset diversity, asset accounting requirements, and a wide range of misappropriation opportunities require specialised knowledge in accounting and economics that investigators often lack. The aim of the study is to increase the knowledge of investigators in forensic accounting in order to increase effectiveness of investigations in detecting asset misappropriation. In this article, the authors, Latvian and Lithuanian accounting experts, talk about typologies of asset mis…