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Behavioural Determinants of Economic and Financial Crime

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Economic and Financial Crime

Part of the book series: Studies of Organized Crime ((SOOC,volume 20))

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Abstract

Various recent studies are beginning to go beyond the explanations of a strictly economic nature regarding to find causes of economic phenomena. Thus, the term behavioural economics has been developing more and more in the economic sciences, lately being associated with social values, norms, and attitudes. More and more authors among non-economists believe that attitude and opportunity are the main motivations for committing economic crimes.

In this context, this chapter is focused on behaviour factors which determine and influence the economic and financial crimes. Among these factors, a particular attention is paid to cultural factors, religion, tax morale, trust (trust in the state), or happiness (subjective well-being) condition of individuals. For each of these factors, there are presented theoretical approaches including definitions of concepts as well as the practical ways of measuring these variables, indicating some possible databases available worldwide. Descriptive statistics about these behavioural determinants are conducted for European Union countries. Additionally, the paper brings documentation from the specialized literature about the existence of some causality relations between the behavioural factors and the economic and financial crimes as well as own empirical studies.

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Authors and Affiliations

  1. Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj-Napoca, Romania

    Monica Violeta Achim

  2. Faculty of Economics, University of Oradea, Oradea, Romania

    Sorin Nicolae Borlea

  3. Faculty of Economics, Informatics and Engineering, ‘Vasile Goldis’ Western University of Arad, Arad, Romania

    Sorin Nicolae Borlea

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  1. Monica Violeta Achim
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Achim, M.V., Borlea, S.N. (2020). Behavioural Determinants of Economic and Financial Crime. In: Economic and Financial Crime. Studies of Organized Crime, vol 20. Springer, Cham. https://doi.org/10.1007/978-3-030-51780-9_3

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