SELLMANN, Mark (2022). Influencing Factors of Workplace Relationships on Neutralisation Techniques applied by White-Collar Criminals. Doctoral, Sheffield Hallam University.
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Sellmann_2024_DBA_InfluencingFactorsOf_.pdf - Accepted Version
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Sellmann_2024_DBA_InfluencingFactorsOf_.pdf - Accepted Version
Available under License Creative Commons Attribution Non-commercial No Derivatives.
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Abstract
This thesis examines the phenomenon of white-collar crime, meaning illegal acts
as defined by German law, committed by a person or group of persons in the
course of a legitimate occupation for the benefit of the individual criminal(s)
without organisational support. As not only big fraud scandals that gain media
attention cause tremendous losses, this qualitative research investigates into
those supposedly petty white-collar crimes (e.g., working time fraud, skiving,
thefts, etc.) to generate a wider and deeper understanding of these often considered trivial offences which, nonetheless, are responsible for almost half of
the financial losses caused by all white-collar crimes globally.
A stream of previous research has demonstrated that workplace relationships,
good or bad, with peers or across organisational hierarchies, have the power to
influence the behaviour of individual employees.
Another stream of prior studies discovered that neutralisation, as a before the act justification of a deed, and the concrete application of neutralisation
techniques are a necessary means for employees to reduce their cognitive
dissonance which allows them to perpetrate white-collar crimes.
By conducting 20 interviews with white-collar criminals, this thesis has
successfully closed the research gap by linking up these existing research
streams. The empirical findings show how workplace relationships, when
manifested in social situations and interpersonal events, affect the decision making process and the application of neutralisation techniques by white-collar
criminals. This contribution to knowledge is used to develop propositions for
future research.
This study has identified certain trigger events, such as specific situations and
conducts by workplace actors (e.g., superiors, colleagues and even
subordinates) that evoke distinct emotions and cause corresponding feelings
among perpetrators and thereby serve as a breeding ground for the formation,
development, and application of neutralisation techniques.
If aware of these connections and patterns, companies and advisors will be able
to improve compliance management systems and anti-fraud measures by
applying more targeted interventions and approaches.
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