ACC 117 Lecture Notes - Lecture 5: White-Collar Crime, Differential Association, Embezzlement
Document Summary
More severe punishments if its abuse in the public sector. Coined the term white collar crime in 1939. Most important contribution (according to criminologists) theory of differential association which is a theory criminal behaviour. Before him, it was generally believed that criminals birth criminals. He said that criminal behaviour is learned; learning of criminal behaviour occurred with other people in a process of communication. Attitudes, drives, rationalizations, and motives of the criminal mind. Student of sutherland; more interested in the circumstances that tempted people to commit the crime. Fraud triangle; 3 elements: pressure, opportunity and rationalization: Key to cressey"s theory is that all three elements must be present for a trust violation to occur. Non sharable cannot be discussed with the person who trusts you and can probably solve the problem. Financial problem can be solved by stealing money or other assets. These problems usually fall into 6 categories.
