indicates that technologies of organizational control and
surveillance are influenced by moral judgments about
what is normal and what is unacceptable deviance. Promoted
in the name of reason and economic commonsense,
the fraud triangle is a technology of fraud risk management
that simultaneously targets individual character
and organizational studiousness. The triangle sustains normalizing
patterns that aim to shape identities of risky individuals
whose frail morality needs to be tightly controlled
and disciplined by the organization. In so doing, socio-historical
visions of fraud are marginalized and relegated to
the periphery of the field.