In their 1957 article, Sykes and Matza overstated the similarities between the value systems of delinquents and nondelinquents, and subsequent theorists have treated neutralization as a theoretical counterpoint to subcultural perspectives on delinquency. To overcome this artificial and unproductive dichotomization, a revision of neutralization theory is proposed that makes it compatible with subcultural interpretations of delinquency. Prior neutralization research is flawed because it fails to (1) establish the correct causal order between excuse acceptance and delinquency and (2) con trol for youths' moral evaluations of delinquent behavior. This paper presents the results of a two-wave panel study designed to overcome these shortcomings. For several forms of minor deviance, excuse acceptance is found to be related to subsequent behavior in the manner predicted by the theory. Controlling for moral evaluations and prior behavior, these relationships hold primarily for youths who disapprove of the behavior in question (as expected) but who have previously engaged in that behavior (contrary to expectation). Theoretical im plications of these findings are explored.
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