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Accountants’ hybridization and juridification: a critical reflection on the fight against organized crime


  • Rosanna Spanò
  • Nadia Di Paola
  • Adele Caldarelli
  • Roberto Vona


Policy-makers and regulators are increasingly focusing on fighting organized crime. Preventing criminal organizations infiltrating an economy involves multiple groups of professionals operating in complex regulatory environments. This paper looks at whether the current regulations for the management of assets seized from organized crime are adequate. The focus is on the Italian setting, and the research included interviews with accountants, judges and police officers involved in the management of seized entities. The results have application worldwide.

Suggested Citation

  • Rosanna Spanò & Nadia Di Paola & Adele Caldarelli & Roberto Vona, 2016. "Accountants’ hybridization and juridification: a critical reflection on the fight against organized crime," Public Money & Management, Taylor & Francis Journals, vol. 36(6), pages 441-446, September.
  • Handle: RePEc:taf:pubmmg:v:36:y:2016:i:6:p:441-446
    DOI: 10.1080/09540962.2016.1190208

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