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

Gottschalk, Petter
Journal article, Peer reviewed
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Permanent link
http://hdl.handle.net/11250/2571795
Issue date
2018
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  • Scientific articles [1211]
  • Publikasjoner fra CRIStin - BI [497]
Original version
Criminal Justice Studies. 2018 October 6, 1-11.   https://doi.org/10.1080/1478601X.2018.1534104
Abstract
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.
Publisher
Taylor and Francis
Journal
Criminal Justice Studies

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