The role of accounting in money laundering and money dirtying |
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Authors: | Frdric Compin |
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Institution: | a7 Chemin des Amoureux, 91590 Cerny, France;bClasse préparatoire for the Diplôme de Comptabilité et de gestion (DCG) (accounting/finance degree) at the lycée Robert Doisneau, Corbeil-Essonnes, France;cEcole des Hautes Etudes en Sciences Sociales (EHESS), France |
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Abstract: | This paper examines the processes involved in the misapplication of accounting knowledge from the angle of financial crime. It analyses the importance of accounting knowledge in the construction of money laundering operations and the development of money dirtying. It shows that contrary to a widely held idea, money laundering and money dirtying techniques are not based on the same accounting practices and deviant mechanisms. This paper explores three degrees of integrating accounting knowledge in the organization of financial crime procedures. It sums up the motivations of white-collar criminals and demonstrates that the preparation of a money laundering operation differs from the financing of terrorist activities. |
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Keywords: | Money laundering Money dirtying Financing terrorism Deviance Accounting manipulations |
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