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

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

    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.)

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

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

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    Handle: RePEc:rai:ethics:doi_10.1688/1862-0043_zfwu_2011_03_becker
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    Order Information: Postal: Rainer Hampp Verlag, Journals, Vorderer Lech 35, 86150 Augsburg, Germany. A subscripton is required to access pdf files. Pay per article is available at
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