ABSTRACT
Scholars have attempted to differentiate white-collar crime into two types: occupational and corporate. Largely individuals or small groups in connection with their jobs commit occupational crime. This includes embezzlement from an employer, theft of merchandise, income tax evasion, and manipulation of sales, fraud, and violations in the sale of securities (Bookman, 2008). Occupational crime is sometimes labeled elite crime. Hansen (2009) argues that the problem with occupational crime is that it is committed within the confines of positions of trust and in organizations that prohibit surveillance and accountability. Heath (2008) found that bigger and more severe occupational crime tends to be committed by individuals who are farther up the chain of command in the firm.
