عنوان مقاله [English]
One of the common phenomena in the markets is the phenomenon of "secret trick". The aim of the present research is to achieve a model to explain the tendency of shopkeepers and merchants towards secret tricks. Methodologically and theoretically, this analysis employs qualitative method and the grounded theory. The validity of the concepts and categories was determined through referring to experts and specialists. The research sample includes 45 shopkeepers and artisans and merchants in the city of Qom.
According to the results of this study, a large variety of determinants are responsible for the secret trick. This covers such determinants as lack of religiosity, self-justification, mismanagement in business, greed, lack of professional ethics, lack of appropriate supervision, lack of education, and approaching the goals quickly. In conclusion, the research findings of this analysis tend to sit well with the the fraud triangle theory developed by Donald Cressey (1953).