Corruptive hypocrisy : the evolution of thought

Fraud has become a global problem. Fraud risk is permanently attached to every economic activity. Classical studies on fraud discuss why someone commits fraud such as the fraud triangle theory or the fraud diamond, but they still give little attention to the behaviour of groups or organizations, especially those concerning hypocrisy. This study reviewed extant literature on hypocrisy or other terms like decoupling, functional deviance, or not walking the talk. This study found the existing hypocrite has not much touched the fraud behavior and is a justification for fraud. The study of the hypocrite still discusses the interaction of work relations between employees and superiors or companies. This research provides that hypocrisy is needed by companies to maintain legitimacy and assets even though hypocrisy can be a stimulus and justification for fraud, hypocrisy is not an absolute condition but a continuous condition. [Publisher's text].