The Evolution of Corporate Accounts of Scandals From Exposure to Investigation

We extend research on how corporations respond to scandals by examining the evolution of the accounts that are developed by corporate agents after a scandal becomes public. Guided by the theory of accounts and a recently developed perspective on crisis management, we examine how the accounts develop...

Full description

Saved in:  
Bibliographic Details
Authors: Gottschalk, Petter 1950- (Author) ; Benson, Michael L. 1950- (Author)
Format: Electronic Article
Language:English
Published: 2020
In: The British journal of criminology
Year: 2020, Volume: 60, Issue: 4, Pages: 949-969
Online Access: Volltext (Resolving-System)
Journals Online & Print:
Drawer...
Check availability: HBZ Gateway
Keywords:
Corporate scandal
Executive deviance
Neutralization technique
Corporate account
Case study
Report of investigation
Fraud examination
Description
Summary:We extend research on how corporations respond to scandals by examining the evolution of the accounts that are developed by corporate agents after a scandal becomes public. Guided by the theory of accounts and a recently developed perspective on crisis management, we examine how the accounts developed by 12 corporations caught up in highly publicized scandals changed from the time of initial exposure to the issuance of an investigative report. Our analysis shows that denial of wrongdoing in several cases is replaced by admission of wrongdoing and scapegoating, while obfuscation of wrongdoing is replaced by denial or acceptance of responsibility and scapegoating. We conclude with a discussion of the broader managerial and social implications of our analysis and how it furthers our understanding of the ability of corporations to weather serious scandals.
ISSN:1464-3529
DOI:10.1093/bjc/azaa001