Margareta Jurčić – Zagreb School of Economics and Management, Jordanovac 110, Zagreb, Croatia

Branka Remenarić – Zagreb School of Economics and Management, Jordanovac 110, Zagreb, Croatia

Ivana Kenfelja – Čevizovic Ivan j.t.d., Čikoševa 5, Zagreb, Croatia


4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times, Online/Virtual, September 3, 2020, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-30-1, ISSN 2683-4510


Cheating behaviour on exams has generally become deep-rooted social problem. Current
political and social examples in Croatia where corruption, criminal acts and nepotism are not punished
adequately are just a quite good base for dishonest behaviour to become acceptable. The development
of Internet and new technologies certainly open a door to a new dimension of unethical behaviour, and
therefore represent a challenge in the fraud prevention. At the same time, teachers have to be one step
ahead of students to minimize non-acceptable behaviour.
This paper seeks to link the Fraud Triangle concept to cheating habits in accounting courses. The survey
was conducted among 104 students at Zagreb School of Economics and Management. Eventually,
the results give an insight into reasons and circumstances that allow unethical behaviour, and into the
ways students justify it. This research contributes accounting lecturers in fraud detection and prevention
and preserving academic integrity as well.


Classroom cheating, Ethics, Opportunity, Pressure, Rationalization.


Dervišević, F., Vuković, D. (2015). Uloga revizije u otkrivanju pogrešaka i prijevara sa osvrtom
na forenzičnu reviziju,
Singleton, T.W., Singleton, A.J., Bologna, G.J. & Lindquist, R.J. (2006). Fraud Auditing and
Forensic Accounting. Hoboken, New Jersey: John Wiley & Sons, Inc.
Zmijarević, G., Doolan, K., Marcelić, S. (2017). Akademsko nepoštenje: odmak od (ne)etičnosti
pojedinaca i kritika sustava,

Download full paper

Association of Economists and Managers of the Balkans – UdEkoM Balkan
179 Ustanicka St, 11000 Belgrade, Republic of Serbia

EMAN conference publications are licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.