Advanced Search
MyIDEAS: Login to save this article or follow this journal

Verhaltensannahmen betriebswirtschaftlicher Theorien und Wirtschaftskriminalität. Theoriebasierte Typisierung wirtschaftskriminellen Verhaltens (Behavioral Assumptions of Management Theory and Economic Crime. Theory-based typification of economic criminal behaviour)

Contents:

Author Info

  • Becker, Wolfgang
  • Holzmann, Robert
Registered author(s):

    Abstract

    Der Beitrag versucht anhand der Agentur- sowie der Stewardship-Theorie ein Rahmenmodell zur Erklärung wirtschaftskriminellen Verhaltens zu erarbeiten. Zu diesem Zweck wird neben einer Systematisierung der primären Interessenträger einer wirtschaftskriminellen Tat auch ein Überblick über mögliche Motivationsfaktoren wirtschaftskriminellen Verhaltens gegeben. In Abhängigkeit dieser Variablen können so idealtypisch der Agent-, der Guided-Agent-, der Steward- und der Misguided-Steward-Täter voneinander abgegrenzt werden. Durch die Trennung von Wirtschaftskriminalität im Sinne des Unternehmens und gegen das Unternehmen sowie der Integration intrinsischer Motive bietet der hier vorliegende Beitrag eine grundlegende Erweiterung der bisherigen Perspektive auf Wirtschaftskriminalität. Neben einer integrativen Betrachtung struktureller sowie personeller Risikofaktoren, ermöglicht die Typisierung darüber hinaus eine differenzierte Bestimmung der situativen Wirksamkeit bzw. Unwirksamkeit unterschiedlicher Präventionsmechanismen, wie etwa Überwachung, Strafmaß, ethische Bewusstseinsförderung und Transparenz. (This article aims to develop a framework to explain economic crime on the basis of principal agent and stewardship theory. We begin with offering a systematization of the primary beneficiaries of a fraudulent act and then present an overview of possible motivational factors for economic crime. On the basis of these variables we determine four ideal types of economic criminals: the agent, the guided agent, the steward and the misguided steward. Based on the distinction between economic crime on behalf of and against the company, and with respect to the intrinsic motivation, we suggest a new perspective on economic crime. It helps integrating situational and individual risk factors. Finally, the typification allows a differentiated view on the effectiveness of prevention mechanisms, such as monitoring, measure of punishment, ethical awareness programs and transparency.)

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.hampp-verlag.de/hampp_e-journals_zfwu.htm#311
    Download Restriction: no

    Bibliographic Info

    Article provided by Rainer Hampp Verlag in its journal Zeitschrift fuer Wirtschafts- und Unternehmensethik.

    Volume (Year): 12 (2011)
    Issue (Month): 3 ()
    Pages: 354-376

    as in new window
    Handle: RePEc:rai:ethics:doi_10.1688/1862-0043_zfwu_2011_03_becker

    Contact details of provider:
    Web page: http://www.hampp-verlag.de/

    Order Information:
    Postal: Rainer Hampp Verlag, Journals, Marktplatz 5, 86415 Mering, Germany
    Email:
    Web: http://www.hampp-verlag.de/hampp_e-journals_zfwu.htm

    Related research

    Keywords: Wirtschaftskriminalität; Wirtschaftskriminalität im Sinne der Unternehmung; Intrinsische Motivation; Extrinsische Motivation; Prinzipal-Agent-Theorie; Stewardship-Theorie;

    Find related papers by JEL classification:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:rai:ethics:doi_10.1688/1862-0043_zfwu_2011_03_becker. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Rainer Hampp).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.