A Critical Overview of the Geometry of Fraud and a Model Proposal within the Framework of Situational Action Theory

Geometric metaphors have been used in fraud theory for more than 60 years. The most commonly of these is the triangle. triangle has criticized severely its scope, substitutability elements, perceptuality, individuality and one-sidedness. Different models developed afterwards tried to cover shortcomings with additions modifications, but none them became as popular In this study, by moving away from use geometric metaphors, which become a traditional approach explaining structure causality fraud, model based on Situational Action Theory (SAT) proposed. aim study reveal that complex multi-dimensional cannot be explained one-dimensional context, develop theoretical expressed mathematical formula measuring risk.