White-collar Crime

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Recht Note: 10 Universität Siegen Sprache: Deutsch Abstract: 1 IntroductionCriminal managers cause damage amounting to billions of dollars due to fraudespionage manipulated balance sheets. With a view to the huge economic damage White-collar Crime is a highly charged issue. The financial loss amounted approximately 5 57 billions of euros per enterprise resulting from a study of the auditing company PricewaterhouseCoopers (PWC). In addition to the great financialdamages there are also non-material damages for instance loss of image and decrease of work ethics.1Here the question arises why in spite of the economic importance there is simply few scientific knowledge to explain the motivation of the offenders. To this daythere is neither a unified definition of White-collar Crime nor a special generally accepted theory to explain this kind of crime. Even the fundamental questions „„Why? „Why do people commit crime? „Why do others conform?2 remain unanswered. It is our intension to work out whether there is a theory to „decipher the phenomenon of White-collar Crime.1 Vgl. Nestler / Salvenmoser / Bussmann (2009) S.11ff.2 Brown/ Esbensen/ Geis (2010) S.134