Notes on the epistemology of fraud

Fraud, non-observed economy, money laundering, social decohesion and ethical degeneration are part of the same process. We need to understand the total process of fraud. This is not a social excrescence, but an integral element of the present society and an assumed element of social relations. The nowadays great crisis in which we live confirmed the importance of the criminological analysis of the frauds that are at their origin and that are discovered during the crisis. Bearing in mind Sutherland, who pays attention to the social significance of white collar crimes, the recent events show the importance of fighting and preventing economic-financial fraud. The success of this intent depends strongly on the knowledge that we have of it and also on the techniques that are at our disposal. In this cognitive effort, two simultaneous dynamics should be stressed, beyond the specialization in science and techniques: (i) the simultaneous analysis of the variables of the total process of fraud; (ii) the interdisciplinarity between sciences with either similar or closely-related scientific objects. Both dynamics still show great weaknesses. We argue: firstly, the gradual creation of a new interdisciplinary science to study fraud, in a broad sense; secondly, we consider that the new knowledge should develop the scientific object, integrating the five areas referred to above (fraud, non-observed economy, money laundering, social decohesion and ethical degeneration). The close association of fraud with international organized crime requires a global, integrated response, which is still not available. Our epistemological proposal can be a contribution to overcoming these limitations.