Abstract

Institutional anomie theory (IAT) suggests that high crime rates in America can be attributed to the commitment to the goal of material success. In this regard, particular emphasis is placed on the motivations derived from the profit goal of economic institutions that dominate the American culture. To date, IAT was only applied to property and violent crime. This study used Uniform Crime Report (UCR) and Census Bureau data to examine the applicability of IAT to a form of white-collar crime, embezzlement, as defined by the UCR. Results provided mixed support for IAT. Limitations and future research directions are discussed.

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