Abstract
This study exemplifies the viability of combined account, personality and circumstantial factors, for financial delinquency. The participants were 29 senior administrative officers (men) who have access to monetary operations in their organization. Each of them responded, via the telephone, to a type A-B questionnaire and a questionnaire which measured three personality syndromes—psychopathy, narcissism and Machiavellianism, known as the “dark triad”. The circumstantial part of the design, which was tested in the same meeting, was Anderson’s functional measurement of the three components of Cressey’s crime model—financial difficulty, opportunity for a delinquent financial decision, and rationalization. Meaningful connections were found between Type A-B and the crime model.
Highlights
This study attempts to shed some psychological light on one facet of the field called white-collar offenses, i.e., financial delinquency
Two categories of predisposition questionnaires were included in the overall design—Type A-B scale and the dark triad
The findings point to the possibility that Type A individuals in charge of monetary operations of an organization assign relatively high importance to opportunities to make delinquent decisions in cases of financial problems
Summary
This study attempts to shed some psychological light on one facet of the field called white-collar offenses, i.e., financial delinquency. Situational facets of related acts, such as financial problems of the beholder, an opportunity to make “safe” theft and personally viable rationalization for such an act, are operationalized and measured independently. These two generalized categories of psychological causes for financiers’ delinquent decisions, predispositions and circumstantial factors, are treated in the present study under the same methodological umbrella in a way which exemplifies how an overarched account can be modelled and operationalized
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