简介：Inordertocurbaccountingembezzlements,thekeyideasupportedinthispaperrecommendsarevolutionfromthetopandfromthebottom.Thepaperisinterestedinthemanagerialpolicywhoseaccountingpracticesserveaslaunchpadforembezzlement.Tosucceedinthis,thetheoryofstructuro-managerialembezzlementofpublicfundsismobilized.Thesubjectistheanalysiswithaviewtopresentthefaceofmanagers-embezzlersofpublicfundsandtheiraccountingmechanismsofembezzlement.Theloopholesthattheseactors-embezzlersexploitarejudiciouslypresented.Itisthereforeimportanttoexplainthedeterminingprofilesofpublicfundsembezzlersandtheaccountingmechanismsused.Thepositivistapproachofaccountingthusconstitutesasecondtheoreticalbackinginsupportofthefirstonetoanswerthesequestions.Inordertoopposetheideaofembezzlementwithoutaccountingevidence,thisarticleadoptsaninterpretativeandexplanatoryapproachofcasesofembezzlementofpublicfundsofwhichaccountancyisthesecularlever.