Palabras clave
Compliance conductual
Fraude ocupacional
Teoría de la acción planificada
triángulo del fraude
Cómo citar
Resumen
El artículo analiza la conducta de apropiación indebida de activos (AIA) dentro del fraude ocupacional, proponiendo un enfoque innovador para su prevención mediante estrategias de compliance conductual. A través de un estudio experimental basado en escenarios simulados, se evalúa si intervenciones diseñadas desde la Teoría de la Acción Planificada (TAP) pueden reducir la propensión al fraude. Participaron 257 estudiantes asignados aleatoriamente a un grupo control o experimental. Los resultados muestran una menor incidencia de fraude en el grupo experimental, aunque sin significación estadística robusta. El análisis de contenido reveló que quienes no cometen fraude apelan a valores como la honestidad, mientras que quienes sí lo hacen justifican su conducta en la ganancia o el ego. Se concluye que, pese a las limitaciones muestrales, el enfoque perceptivo y cognitivo en el diseño de estrategias de prevención puede ser útil para combatir el fraude interno en las organizaciones, especialmente actuando sobre la racionalización del defraudador.
Citas
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