The Privatization of Fraud Investigation by Petter Gottschalk;

Author:Petter Gottschalk;
Language: eng
Format: epub
Publisher: Taylor & Francis (CAM)
Published: 2019-09-15T16:00:00+00:00

In conclusion, we suggested above that corporate neutralization techniques evolve over time. We used reports of investigations by fraud examiners to identify corporate scandals, and then we examined whether accounts change over time.

We have to define this as exploratory research with a number of shortcomings that open up for future research. The main purpose of this chapter was to present the idea of a slippery slope in application of neutralization techniques in corporate accounts. There is not at all sufficient evidence to suggest that, for example, claiming legal mistake occurs always early, while claiming blunder quota will always occur late. Not only is the sample limited, there was only one rater in this study, and access to media and other information sources in some of the cases was very limited.

The slippery slope approach suggested here is in line with Kaptein and Helvoort’s (2018) model for neutralization techniques. They argue a sequence of (1) distorting the facts, (2) negating the norm, (3) blaming the circumstances, and (4) hiding behind oneself. Within this sequence, they have 60 neutralization items. In the beginning, an offender denies deviant behavior and thus implying that there is no problem at all. Later, an offender denies responsibility and thus implying that the person cannot receive accountability. In their model, neutralizations are techniques that help to argue away, fully or partly, someone’s responsibility for a negative event, so that there is no or less guilt account.

Both public and private organizations tend to pay lip service to the importance of managing the risks associated with financial crime through compliance, anti-fraud, anti-money laundering, and other programs. However, occupational corporate financial crime is still on the rise. Few organizations seem to implement real change management, that is, “a structured approach to shifting/transitioning individuals, teams, and organizations, from a current state to a desired future state” (Tamilarasu, 2012: 26). According to Touhill and Touhill (2014: 199), a change in business can, “bring new capabilities, better efficiencies, and create new ways of doing things … change erases poor processes rife and with wasteful steps, eliminates toxic leadership, and retires substandard products.”

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