NCJ Number
12687
Date Published
1973
Length
208 pages
Annotation
SOCIOLOGICAL THEORY WHICH ATTEMPTS TO IDENTIFY THE NECESSARY FACTORS WHICH LEAD A PERSON TO EMBEZZLE.
Abstract
WHY, AFTER YEARS OF HONEST WORK, DOES A MAN SUDDENLY START DIPPING INTO COMPANY FUNDS? THIS REPRINT OF A 1953 CLASSIC STUDY BY DONALD CRESSEY OFFERS A SOCIOLOGICAL THEORY WHICH IDENTIFIES FACTORS LEADING TO EMBEZZLEMENT. THE STUDY WAS LIMITED TO TRUST VIOLATION CASES, WHERE THE EMBEZZLER HAD ACCEPTED A POSITION OF TRUST IN GOOD FAITH, AND HAD VIOLATED THAT TRUST BY COMMITTING A CRIME. CRESSEY EXAMINED CASES COLLECTED BY OTHER INVESTIGATORS AND INTERVIEWED CONVICTED MEN WHO RELATED IN THEIR OWN WORDS HOW THEY CAME TO COMMIT THEIR CRIMES. IN THESE ACCOUNTS HE DISCOVERED THREE CIRCUMSTANCES COMMON TO CASES OF TRUST VIOLATION. FIRST, THE POTENTIAL EMBEZZLER HAD A FINANCIAL PROBLEM WHICH HE FELT UNABLE TO SHARE WITH OTHER PEOPLE. SECOND, HE SAW THE VIOLATION OF HIS TRUST AS AN OPPORTUNITY TO SOLVE HIS FINANCIAL PROBLEM. AND THIRD, HE RATIONALIZED THE ACT TO HIMSELF BEFORE COMMISSION. NUMEROUS CASE HISTORIES VIVIDLY ILLUSTRATE THESE CIRCUMSTANCES AND GIVE THE READER A VALUABLE INSIGHT INTO THE EMBEZZLER'S SITUATION AS HE HIMSELF SEES IT. THIS WELL-ORGANIZED, CLEARLY WRITTEN STUDY SHOULD INTEREST THE AVERAGE CITIZEN AS WELL AS SOCIOLOGISTS AND LAW ENFORCEMENT PROFESSIONALS.