^aDepartment of Justice Sciences, University of Alabama at Birmingham, UBOB 210, 1530 3rd Ave South, Birmingham, AL 25294-4562, U.S.A. E-mail: prof@uab.edu

Abstract

To better detect and prevent white-collar crime, it is important for investigators, security specialists, business managers, and other professionals to understand motivations behind how and why individuals participate in such behavior. This paper examines how techniques of neutralization are used by white-collar offenders to justify their behavior and minimize the guilt associated with engaging in illegal activity. Investigator recognition of common neutralizations used by white-collar offenders can help them during the interrogations of suspected offenders. Additionally, a proper understanding of neutralizations available to white-collar offenders can be used by businesses and other organizations to effectively design comprehensive employee ethics programs geared toward helping prevent illegal activity before it occurs.