| The purpose of this study was to add to the criminological research in the area of white collar crime. In particular, this research was conducted in order to discover what motivates individuals to commit specific white-collar crimes that involve the violation of financial trust (i.e. embezzlement and fraud). Additionally, the specific motivations that "trust violators" use to neutralize the commission of their criminal acts, how these neutralizations are learned and the specific differences between why women and men commit criminal offenses were the primary goals of this project.;The framework for the research was the classic criminological study of trust violators conducted by the late Donald R. Cressey in 1953. Thus, an ancillary aim of this research was to test Cressey's original hypothesis to see if it is applicable to white collar offenders of today. Additionally, Sykes and Matza's Techniques of Neutralization Theory was also tested to discover if gender differences exist regarding the neutralization process.;To answer my proposed research questions, a qualitative research design utilizing intensive one to one interviews was used to question male and female white collar offenders who were incarcerated by the Federal Bureau of Prisons. Based on my sampling strategy, participants were solicited by posting a request for participation in various Federal Prison facilities throughout the eastern United States.;Based on the response to solicitation for participation, a sample of forty inmates---twenty males and twenty females---were interviewed over the course of a six month period.;In regard to the findings, it was discovered that Cressey's original hypothesis of trust violating behavior is modestly supported by both male and female white collar offenders. Second, overwhelming support was found in the statements of both male and female offenders in regard to Sykes and Matza's Neutralization Theory. Finally, moderate evidence was revealed that some male and female white collar offenders actually learn neutralizations and how to use them from other people with whom they associate. Lastly potential implications with respect to criminological theory, research, and policy are presented. |
