Catching neutralizations: Identifying neutralization techniques for white-collar crimes in offender statements

Abstract

Among white-collar offenders, processes of neutralization appear to play a crucial role in sustaining both their moral self-concept and their social standing and subsequently play a role in commiting violations of the law. This article explores methods for collecting information on the neutralization strategies employed by this category of offenders. Specifically, it analyzes public statements made by individuals suspected of tax evasion, money laundering, and/or bribery, alongside observations recorded by investigative officers. The study further considers whether the neutralization strategies identified vary across these three forms of white-collar crime. The findings are interpreted within a theoretical framework formulated by Kaptein and Van Helvoort (2019), which incorporates as many neutralizations as possible and emphasizes the underlying logic of neutralization. The findings suggest that the application of the theoretical model may enhance the systematic identification of neutralizations. However, they also underscore the importance of considering both the temporal dimension of when neutralizations are mapped and the characteristics of the individuals from whom they are obtained. The article concludes with a discussion of practical implications for enforcement communication and detection of (the likelihood of) white collar crime.