Matrix based approach to the investigation of economic crime: Theoretical and practical model

Abstract

The authors dealing with the general characteristics of economic crime in the introductory part of the paper, and then point to the fact that in literature generally it is talked about abstract and (or) the theoretical elements of this phenomenon. In contrast to this, they offer a somewhat different approach in highlighting this phenomenon, trying to provide an easier understanding of its essence and ways of investigating particular criminal offenses. In that context they introduced simplified graphical representation of a corpus of material actions of perpetrators and their interaction with the goods, money and other actors in the business relations. These relations are later object of investigations in the way described in the text. In order to easily show basic principles of the phenomenon, they construct a kind of matrix, characterized by simplicity and transparency, which makes it suitable for educational pureposes. Off red form may represent a model for further theoretical considerations, improving of research methods of economic crime and its demystification, as well.

Keywords

• economic crime
• economic crime investigation
• matrix approach
• methodology of crime
• criminal investigators