IDEAS home Printed from https://ideas.repec.org/a/rai/ethics/doi_10.1688-1862-0043_zfwu_2011_03_becker.html
   My bibliography  Save this article

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

Author

Listed:
  • Becker, Wolfgang
  • Holzmann, Robert

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.)

Suggested Citation

  • Becker, Wolfgang & Holzmann, Robert, 2011. "Verhaltensannahmen betriebswirtschaftlicher Theorien und Wirtschaftskriminalität. Theoriebasierte Typisierung wirtschaftskriminellen Verhaltens (Behavioral Assumptions of Management Theory and Economi," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, vol. 12(3), pages 354-376.
  • Handle: RePEc:rai:ethics:doi_10.1688/1862-0043_zfwu_2011_03_becker
    as

    Download full text from publisher

    File URL: http://www.hampp-verlag.de/hampp_e-journals_zfwu.htm#311
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Wirtschaftskriminalität; Wirtschaftskriminalität im Sinne der Unternehmung; Intrinsische Motivation; Extrinsische Motivation; Prinzipal-Agent-Theorie; Stewardship-Theorie;
    All these keywords.

    JEL classification:

    • A11 - General Economics and Teaching - - General Economics - - - Role of Economics; Role of Economists
    • A13 - General Economics and Teaching - - General Economics - - - Relation of Economics to Social Values
    • K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Rainer Hampp (email available below). General contact details of provider: http://www.hampp-verlag.de/ .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.