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Personalliggaren: Ett effektivt kontrollverktyg mot svartarbete inom restaurangbranschen?
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
Mälardalen University, School of Sustainable Development of Society and Technology.
2011 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Sammanfattning

Datum:

2011-01-14

Nivå:

Kandidatuppsats i företagsekonomi, 15 hp

Författare:

Damir Foric, Robert Medvegy, Sebastian Silva

Handledare:

Lennart Bogg

Titel:

Personalliggaren - Ett effektivt kontrollverktyg mot svartarbete inom restaurangbranschen?

Nyckelord:

Ekonomisk brottslighet, personalliggaren, svartarbete, rutinaktivitetsteorin.

Problemformulering:

Vad anser ekobrottsbekämpande myndigheter om personalliggarens effekt mot svart arbetskraft i restaurangbranschen? Vad anser två anonyma restaurangägare om personalliggarens effekt mot svart arbetskraft i restaurangbranschen? Vilka faktorer påverkar ekonomisk brottslighet?

Syfte:

Syftet med denna studie är att jämföra ekobrottsbekämpande myndigheters, en företagsrevisors, och två anonyma restaurangägares åsikter om personalliggarens effekt på svart arbetskraft och sedan styrka dessa åsikter med teoretiska faktorer som påverkar ekonomisk brottslighet.

Metod:

Studiens syfte och problemformulering besvaras genom en kvalitativ ansats. I studien intervjuas restauranger och berörda myndigheter som har en koppling till personalliggaren och ekonomisk brottslighet. Eftersom ämnet är relativt outforskat sedan tidigare så lämpar sig en explorativ undersökning för denna studie. Referensramen och empirin analyseras för att sedan mynna ut i en slutsats som ska kunna besvara problemformuleringen.

Resultat:

Studien visar att samtliga respondenter är eniga om att personalliggaren fått en viss positiv effekt mot svart arbetskraft inom restaurangbranschen. Myndigheterna har infört personalliggaren som delvis skulle stoppa, eller försvåra för restauranger att utnyttja svart arbetskraft. Restaurangägarna har redan hittat metoder för att gå runt den. Flera delar av rutinaktivitetsteorin styrks i studien. Brist på effektiv kontroll, normer och värderingar, tillfällesstrukturen samt den ekonomiska, politiska och tekniska utvecklingen är orsaker till att ekonomiska brott begås.

Abstract [en]

Abstract

Date:

2011-01-14

Level:

Bachelor thesis in business administration, 15 credits

Authors:

Damir Foric, Robert Medvegy, Sebastian Silva

Tutor:

Lennart Bogg

Title:

Personnel ledger - An effective control tool against illegal work in the catering industry?

Keywords:

Economic crime, personnel ledger, illegal work, routine activity theory.

Problem:

What is the economic crime enforcement officials’ opinion about the personnel ledger’s effect against illegal labor force in the catering industry? What are the two anonymous restaurant owners’ opinions about the personnel ledger’s effect on illegal labor in the catering industry? Which factors effect economic crimes?

Purpose:

The purpose of this study is to compare the economic crime enforcement authorities, a company auditor, and two anonymous restaurant owners’ opinion of the personnel ledger’s effect on illegal workforce and then strength these opinions with theoretical factors affecting economic crime.

Method:

The aim of the study and the problem is answered by a qualitative approach. In the study restaurants and concerned authorities that have a connection to the personnel ledger and financial crime are interviewed. Since the topic is relatively unexplored, an exploratory investigation is suitable. The framework and empiric information are analyzed and then lead to a conclusion that will answer the problem statement.

Results:

The study shows that all respondents agree that the personnel ledger had some positive effect on illegal workforce in the catering industry. The authorities have introduced the personnel ledger which partly would stop or impede illegal workers. The restaurant owners have already found ways to bypass it. Several aspects of the routine activity theory are confirmed in the study. Lack of effective controls, standards and values, opportunity structure and the economic, political and technological developments are reasons that economic crimes are committed.

Place, publisher, year, edition, pages
2011. , p. 27
Keywords [sv]
ekonomisk brottslighet, personalliggaren, svartarbete, rutinaktivitetsteorin
Identifiers
URN: urn:nbn:se:mdh:diva-11916OAI: oai:DiVA.org:mdh-11916DiVA, id: diva2:401741
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2011-03-03 Created: 2011-03-03 Last updated: 2011-04-04Bibliographically approved

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