Organizational convenience for white-collar crime: opportunity expansion by offender behavior

The theory of convenience suggests that the extent of white-collar crime is dependent on financial motive, organizational opportunity, and willingness for deviant behavior. Organizational opportunity is at the core of convenience theory, where privileged and powerful offenders have legitimate access...

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Autor principal: Gottschalk, Petter 1950- (Autor)
Tipo de documento: Electrónico Artículo
Lenguaje:Inglés
Publicado: 2019
En: Criminal justice studies
Año: 2019, Volumen: 32, Número: 1, Páginas: 50-60
Acceso en línea: Volltext (Resolving-System)
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Sumario:The theory of convenience suggests that the extent of white-collar crime is dependent on financial motive, organizational opportunity, and willingness for deviant behavior. Organizational opportunity is at the core of convenience theory, where privileged and powerful offenders have legitimate access to resources in their professions to commit and conceal financial crime. This article introduces a dynamic perspective of organizational opportunity where a white-collar offender can cause opportunity expansion over time. Based on agency theory, social disorganization theory, and blame game theory, a case study is presented. The case study is concerned with a chief financial officer (CFO) who applied several opportunity expansion techniques before he conveniently was able to commit and conceal embezzlement in the business where he was employed.
ISSN:1478-6028
DOI:10.1080/1478601X.2018.1534104