Conclusions
This is a story about the social implications of data mining in accounting, where the author
uses fraud detection as a material through which she elaborates her thesis that a change of
power centers is at work in electronically-operated global capitalism, where financial
information systems and methods of constructing knowledge in accounting are the agents of
social change. The author believes that frauds in the corporate environment after the fall of
the Berlin Wall have to be investigated through the similarity of models under which citizens
are subjugated by means of financial machination by the ruling political and economic elites.