The importance of business economics in jurisdictional knowledge: epistemological profiles in the discipline of false social communications

Abstract

The article aims to investigate the contribution that research in business administration is able to offer in forensic field concerning the accounting fraud. On this contribution exists a debate, due to the numerous modification of the regulatory framework that have taken place in recent years, as well as to jurisprudential interpretations often oriented in a diametrically opposite way. Through the comparison between epistemology and accounting theory, the Author presents an interpretation of the objective assumption of the crime, suggesting a solution that takes into account the problematic link between truth and accounting. However, this is a purely theoretical solution, at least until the Regulator decides to adapt the discipline concerning financial accounting to the most recent results of the debate on accounting theory.