This work investigates the systemic nature of white-collar crime and challenges the traditional focus of criminology on lower-class criminal behavior. Edwin H. Sutherland, a pioneering sociologist, utilizes historical case studies and corporate records to argue that criminal behavior is learned and that white-collar offenses are as damaging to society as traditional street crimes. He posits that the legal system often treats corporate offenders with leniency due to their social status and influence. This framework shifts the focus from individual pathology to the structural opportunities for crime within business environments.

Experts recognize this text as the foundational work that introduced the term 'white-collar crime' into the sociological lexicon. Readers frequently note the academic density of the prose, which remains a standard reference for students of criminology and legal studies.