White-collar Crime: Theories and ideas that have been used to explain why some managers commit white-collar crimes: What costs and benefit

ISBN-13: 9783656356356 / Niemiecki / Miękka / 2013 / 32 str.

Irina Harant; LIV Karthauser

Opis

Studienarbeit aus dem Jahr 2011 im Fachbereich BWL - Recht, Note: 1,0, Universitat Siegen, Sprache: Deutsch, Abstract: 1 Introduction Criminal managers cause damage amounting to billions of dollars due to fraud, espionage, 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 financial damages, there are also non-material damages for instance loss of image and decrease of work ethics.1 Here, 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 day, there 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

O autorze

Irina Harant, Wirtschaftsjuristin, wurde 1987 in Schwäbisch Hall geboren. Ihr Studium des Wirtschaftsrechts an der Universität Siegen schloss die Autorin im Jahre 2012 mit dem akademischen Grad des Diploms erfolgreich ab. Bereits während des Studiums sammelte die Autorin umfassende praktische Erfahrungen im Bereich des Insolvenzrechts. Schwerpunkte ihres Studiums lagen zudem im Bereich Internationales Privatrecht & Rechtsvergleichung.