2018/10/16 by Petter Gottschalk · 1 citation
Social Sciences · #Crime, Illicit Activities, and Governance #Crime Patterns and Interventions #Experimental Behavioral Economics Studies
paper · doi:10.1080/1478601x.2018.1534104
openalex publication_date 2018/10/16 · openalex created_date 2025/10/10 · openalex updated_date 2026/04/04
The theory of convenience suggests that the extent of white-collar crime is dependent on financial motive, organizational opportunity, and willingness for deviant behavior. Organizational opportunity is at the core of convenience theory, where privileged and powerful offenders have legitimate access to resources in their professions to commit and conceal financial crime. This article introduces a dynamic perspective of organizational opportunity where a white-collar offender can cause opportunity expansion over time. Based on agency theory, social disorganization theory, and blame game theory, a case study is presented. The case study is concerned with a chief financial officer (CFO) who applied several opportunity expansion techniques before he conveniently was able to commit and conceal embezzlement in the business where he was employed.