Bokföringsbrott: en analys av hur bokföringsbrott kan förstås utifrån Pierre Bourdieus samhällsteori

Sammanfattning: The following study concerns the effects that lies behind accounting offenses. Accounting offenses is an important subject to study due to its wide spread throughout and great effect on society. More then 12 000 cases of accounting offenses were reported in Sweden during 2016 alone. The study’s main task was to identify social and normative relations that affect the actors’ actions in the business- and accounting field. The study was conducted as a text analyse of legal documents from several courts in Sweden. The text analyses showed that the most common reasons for committing accounting offenses were trust, lack of knowledge and personal problems. The result can be better understood through Pierre Bourdieu’s concepts about fields, capital and habitus. Based on Bourdieu’s theory it is clear that trust to other actors, lack of knowledge and a prioritization between the professional life and the private life can occur when different fields collides.