Restaurant embezzlement most often happens in smaller independently owned restaurants, due in part to the high level of trust extended to employees. “Operators don’t want to believe that they’re being taken advantage of, and it’s rare that the employee came in to take them,” Kennedy was quoted as saying. “They’ve usually been there for a long time and they see an opportunity.”
The type of embezzlement will likely vary depending on the area in which the employee works. In the front of the restaurant “there’s often skimming of the register, voiding of tickets, and wasting of food,” Kennedy said. “As you move to the back office, there’s a lot more opportunity to handle cash and receipts, create phony vendor companies, and use company cards for personal purchases.”
Jay Kennedy’s research focuses upon the multi-level antecedents of corporate crime, deviance within corporations, employee theft, the role business ethics plays in decision-making, product counterfeiting and intellectual property theft.