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.
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