| | PROBLEMS OF MODERN ECONOMICS, N 4 (72), 2019 | | PROBLEMS OF THEORY AND PRACTICE OF ENTREPRENEURSHIP | | Bessarabov V. O. Assistant Professor, Chair of Accounting, M.I. Tugan-Baranovsky Donetsk National University of Economy and Trade, PhD (Economics)
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| The article offers a model describing the nature of fraud in entrepreneurial structures that can serve the basis for developing a new theoretical construct of fraud. The new model forms a holistic view upon the nature of fraud, presents the graphic decomposition of its key categories and traces the trajectories of their interaction. Research results allow foresee prospective research focusing on conceptual foundations of preventing fraud in entrepreneurial structures. | Key words: fraud, models of fraud, nature of fraud, entrepreneurial structures | Pages: 81 - 84 |
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