Our broad purpose has been to explore how an apparently
descriptive but profoundly normative discourse on
organizational fraud has emerged around the ‘‘fraud triangle’’
concept. Specifically, we followed the fraud triangle
genealogy and analyzed its underlying chains of translations
and problematizations. Our analysis indicates that
fraud triangle articulations privilege individualistic explanations
of fraud to the detriment of sociological explanations
that highlight fraud’s sociopolitical nature and
locates its causes in institutional and historical arrangements.
Instead, the fraud triangle focuses attention on
the fragility of individual morality and establishes the
organization’s duties in controlling ‘‘risky individuals.’’
One of our main arguments is that the fraud triangle