舞弊三角形理論運用在運動產業：以球員涉入假球案為例

Application of Fraud Triangle Theory in the Sports Industry: A Match-fixing Scandal

本研究以台灣職棒的黑象假球事件為個案情境脈絡，運用舞弊三角形理論，探索促使假球事件發生的金融與非金融相關的關鍵要素。研究也運用網絡分析探究這些關鍵要素間的關聯，以及個人態度傾向（是否給涉案球員更生的機會）對於這些關聯的影響。研究發現觸發假球事件的核心要素，有別於過去金融領域的要素，像是薪資結構與保障、黑道威脅與利誘、管理制度薄弱、個人利益判斷、球員道德感不足、球員個人的迷失、對錯誤行為的合理化與職涯短暫等。此外，研究也發現受訪者態度傾向的差異，影響假球事件關鍵核心要素的判斷。贊成者會較注重涉案球員遭受的處境；反對者則關注較多球員道德感與對社會負面的影響。本研究除了擴充舞弊三角形理論在非金融領域的運用外，研究結果也能提供運動產業對於假球防弊的新視角。

The present research focuses on the Taiwan black-elephant match-fixing scandal. We apply the fraud triangle theory to explore the key financial and non-financial factors related to the scandal. We apply network analysis to explore the correlations between these key factors and to examine the impact of participants’attitude (whether players involved in scandal should be given another chance) on these correlations. The analysis also demonstrates that the key factors of a match-fixing scandal include salary structure and guarantee, gangster threats & lures, weak management system, benefits decision, rationalization of wrong behavior, lack of morality player’s loss, and short career. These factors are different from the ones identified in the previous research in the financial discipline. In addition, the diversity of attitudes influences the judgment and correlation of the key factors of a match-fixing scandal. Those who are willing to give the players another chance will focus more on the circumstances of the players involved; however, opponents provide arguments about the moral sense and negative impact on the society that this may cause. Our research extends the application of the fraud triangle theory to non-financial disciplines and provides a new perspective for preventing match-fixing scandals in the baseball industry.