Organisational inhibitions to addressing occupational fraud: a theory of differential rationalisation
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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 language | English |
|---|---|
| Journal | Deviant Behaviour |
| Early online date | 3 Apr 2018 |
| DOIs | |
| Publication status | Early 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
Related information
ID: 8274370
