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Interviews with 137 apprehended shoplifters revealed widespread use of techniques of neutralizations. Two new neutralizations were identified: Justification by Comparison and Postponement. The authors argue that while earlier formulations of neutralization theory contend that deviants must neutralize moral prescriptions prior to committing a crime, research is incapable of determining whether the stated neutralization is a before-the-fact neutralization or an after-the-fact rationalization and that neutralization more typically follows rather than precedes deviance. They agree with Hirschi (1969:208) who states that an after-the-fact rationalization in one instance may be a causal neutralization in another instance and that the assumption that delinquent acts come before justifying beliefs is the more plausible causal ordering.
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