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The purpose of this paper is to explore pathways to fraud perpetrated in accounting-related roles, focusing both on situationally driven attitudes and contextual elements.

Drawing on an anomie-based criminological taxonomy developed by Waring et al. (1995) and Weisburd and Waring (2001), which highlights individual attitudes and situational elements and their connection to illegitimate behaviour, the authors perform a qualitative content analysis of available media and court-reported information on a hand-collected database of 192 accountant frauds in Australia during the period 2001-2011.

The analysis highlights four distinct pathways to accountant fraud – crisis responders, opportunity takers, opportunity seekers and deviance seekers – and the relative distribution of identified cases among these pathways. It also identifies the prevalence of gambling, female offenders, small and medium enterprises as victims, as factors in fraud, as well as the relatively unsophisticated methods in much accountant fraud. In addition, it establishes the importance of situational attitude in moderating inherent character as it relates to fraudulent behaviour and the variable importance of the fraud triangle elements across the pathways to accountant fraud.

This paper provides direct evidence on the nature and pathways to accountant fraud, thus improving understanding of a significant category of occupational fraud. The evidence challenges conventional characterisations of accountant fraud offenders in prior research.

During the past twenty‐five years the importance of chemistry as applied to the practical affairs of everyday life has increased. In every Secondary School of repute, chemistry now forms an important part of the teaching. A large number of Technical Schools have been founded and at least partly endowed or assisted out of the Public Funds. Numerous Societies have been formed with the object of furnishing means and opportunities for discussing chemistry in its relations to arts and manufactures. Such facts are, in themselves, sufficient proof of the economic value of the science. Inducements are held out to the student to avail himself of the means offered on every side to adopt applied chemistry as a calling. We find teachers of chemistry asserting the claims of chemistry as the one science on which modern industry depends for its development. There is no industry, from biscuit manufacture to sulphuric acid manufacture, that does not find its chances of success certainly increased by employing scientific chemists to control the details of manufacture and its ultimate failure assured by its declining to avail itself of the resources of chemistry.