A meta–theoretical analysis of commercial crime prevention strategies in the BRICS countries

Abstract

MCom (Forensic Accountancy), North-West University, Potchefstroom Campus, 2014

Prior research on combating commercial crime has focused predominantly on the
 responsibilities of auditors and ex post facto forensic investigations. This dissertation
 aims rather to delve into the meta-theoretical philosophy of commercial crime
 prevention and the role that forensic accountants can play in this regard, postulating that proactive prevention of commercial crimes is a more effective approach. The BRICS countries (Brazil, Russia, India, China and South Africa) were chosen for deeper level analysis, based on their strong growth potential coupled with high levels of commercial crime. While the majority of the research centred around commercial crime prevention strategies for the BRICS countries, a secondary objective was to expand the research field associated with forensic accounting, so as to encourage
 research into incorporating more preventative strategies. Subsequently, from the literature review and philosophical analysis performed, this dissertation establishes that developing prevention strategies for commercial crime is a philosophical and also a feasible possibility in the BRICS countries.

Masters