Compliance Conductual. Una propuesta de prevención para la apropiación indebida en la empresa

• Jorge Jiménez Serrano ^[1] ; María Jesús Delgado Rodríguez ^[1] ; Isabel Rodríguez Iglesias ^[1] ; Rafael López Pérez ^[2]
  1. [1] Universidad Rey Juan Carlos

     Universidad Rey Juan Carlos

     Madrid, España

     
  2. [2] Universidad Complutense de Madrid

     Universidad Complutense de Madrid

     Madrid, España

     
• Localización: Behavior & Law Journal, ISSN-e 2444-4170, Vol. 11, Nº. 2, 2025, págs. 40-52
• Idioma: español
• Títulos paralelos:
  • Behavioral Compliance: A Prevention Proposal for Misappropriation in the Company.
• Enlaces
  • Texto completo
• Resumen
  • español

    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 unamenor 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.

  • English

    The article analyzes the conduct of asset misappropriation (AIA) within occupational fraud, proposing an innovative approach to its prevention through behavioral compliance strategies. Through an experimental study based on simulated scenarios, it evaluates whether interventions designed from the Theory of Planned Behavior (TPB) can reduce the propensity for fraud. A total of 257 students participated, randomly assigned to a control or experimental group. The results show a lower incidence of fraud in the experimental group, although without robust statistical significance. Content analysis revealed that those who do not commit fraud appeal to values such as honesty, while those who do justify their behavior based on gain or ego. It is concluded that, despite sample limitations, the perceptual and cognitive approach in designing prevention strategies may be useful in combating internal fraud in organizations, especially by acting on the rationalization of the fraudster.

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