Financial crimes; Model design and explanation With grounded theory Method
The purpose of this study is to design a model for financial crime. This research has a qualitative approach and is based on the theory of data foundation or grounded theory. The data are collected using semi-structured deep interview techniques. 20 experts and experts including faculty members of universities and managers who have at least 15 years of financial affairs have been selected through targeted sampling and snowball technique. The validity of this research was evaluated by the interviewees and then by the professors and confirmed. Reliability test has also been used to test the reliability of the test. The reliability of the interviews conducted in this study is 86%, and since this is above 60%, the reliability of the coding is confirmed. For data analysis, the continuous comparison method has been used during the three stages of open, axial and selective coding. Qualitative findings have been analyzed by MAXQDA software and, finally, a paradigm model of financial crimes is explained.
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