An Investigation of the Moderating Effect of Neutralization Techniques on the Propensityto Commit White Collar Crime

摘要

White-collar offenses have received little attention despite their prevalence and the potentialimpact demonstrated by recent high-profile cases. Neutralization Theory contends thatindividuals who are able to rationalize their behaviors to themselves are able to “drift” back andforth between socially acceptable and unacceptable behavior. This study draws on the juveniledelinquency literature to develop a model of white-collar criminal activity.