Rationalizing Deviances—Avoiding Responsibility
Only one in five instances of fraud is detected by internal and external audits and IT controls. Instances of corruption are most probably even less visible. How come, and what to do about it? This article treats deviances as a social and psychological problem. Rationalizations both from the fraudsters’ and the bystanders’ side will be discussed as important factors that obstruct the prevention of deviances. These rationalizations are interpreted as a kind of perverted modern virtues, something that might explain their persuasive power.
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