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Organisational inhibitions to addressing occupational fraud: a theory of differential rationalisation

Research output: Contribution to journalArticle

This article examines organizational inhibitions in relation to addressing occupational fraud. The a priori assumption would be if an organization discovers occupational fraud it would deal with it. However, this research illustrates, drawing upon 24 semi-structured interviews, two case studies and participant observation, a range of avoidant rationalizations constructed by representatives of organizational victims to justify not tackling occupational fraud. These rationalizations bear great similarity to the rationalizations constructed by offenders, and the article argues they constitute a theory of differential rationalization. The research may have wider relevance to explaining why organizations fail to deal with other negative behaviors.
Original languageEnglish
JournalDeviant Behaviour
Early online date3 Apr 2018
DOIs
Publication statusEarly online - 3 Apr 2018

Documents

  • Paper for Pure

    Rights statement: This is an Accepted Manuscript of an article published by Taylor & Francis in Deviant Behavior on 03.04.2018, available online: http://www.tandfonline.com/10.1080/01639625.2018.1453009.

    Accepted author manuscript (Post-print), 425 KB, PDF document

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