Police misconduct and crime: bad apples or systems failure?

Abstract

Purpose – The purpose of this paper is to report from an empirical study of white‐collar crime in business organizations and to create insights into perceptions of potential offenders. Design/methodology/approach – A survey was conducted among chief financial officers in the largest business organizations in Norway. Findings – The study identified financial misconduct by chief executives in the company as the crime associated with the most serious consequences for the company. A person in purchasing and procurement functions is assumed to be most vulnerable to and most likely involved in white‐collar crime. Research limitations/implications – The survey focused on perceptions and threats rather than actual crime cases that might be included in future research. Practical implications – Most vulnerable persons, including purchasing executives and chief executive officers, should never be left alone signing invoices and other expenditures on behalf of the firm. Social implications – A four‐eye principle should be introduced in all business organizations in financial matters. Originality/value – Chief financial officers' perceptions of vulnerability in top management create new insights into white‐collar crime.

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