Resumo

ARELLANO GAULT, David. Corruption as an organizational process: Understanding the logic of the denormalization of corruption. Contad. Adm [online]. 2017, vol.62, n.3, pp.810-826. ISSN 0186-1042.  https://doi.org/10.1016/j.cya.2016.01.005.

This article discusses the basic assumptions of an individualist vision on corruption. A different argument based on “social density” of the phenomenon is proposed instead: the process of normalization of corruption. Under this umbrella, corruption is a political concept that looks to impose a particular vision on what are “right” behaviors based on a sharp and unrealistic separation of the public and private sphere. A review of the organizational literature on corruption is developed, with the aim of understanding how organizational processes of socialization triggers behaviors that make corrupt acts to appear as “normal” under the organizational logic. Persons find themselves in a “slippery slope”, generating agreements and social dynamics that are able to produce corrupt logics under the normal life of an organization. A plea for discussing the social processes needed to “un-normalize” corruption is defended a conceptualization that goes beyond an individualist and moralist vision of the phenomenon.

Palavras-chave : Corruption; Organizational corruption; Socialization; Rationalization; Strategies against corruption.

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