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Understanding business offending: survey research in Iran

Petter Gottschalk (Department of Leadership and Organizational Behavior, BI – Norwegian Business School, Oslo, Norway)
Maryam Kamaei (Department of Criminal Law and Criminology, Khuzestan Science and Research Branch, Islamic Azad University, Ahvaz, Iran and Department of Criminal Law and Criminology, Ahvaz Branch, Islamic Azad University, Ahvaz, Iran)

Journal of Financial Crime

ISSN: 1359-0790

Article publication date: 10 January 2023

Issue publication date: 12 March 2024

105

Abstract

Purpose

The purpose of this study is to explore the extent to which white-collar crime makes sense. Understanding business offending reflects the degree of sensemaking among respondents in the current survey research. Making sense implies a number of factors that influence understandability. An understandable act is not necessarily acceptable or justifiable. At a university in Iran, criminal law and criminology students answered a questionnaire regarding their extent of understanding of business offenders.

Design/methodology/approach

The research method is the use of experimental data using a questionnaire in one of the units of the Islamic Azad University in Iran, where 300 students were invited to respond to an online survey.

Findings

The respondents found it on average understandable that top executives and other privileged individuals abuse their positions to commit financial crime when they have problems with their personal finances, when the business struggles financially and faces the threat of bankruptcy, and when they offer bribes in corrupt countries to obtain business contracts. The extent of understandability varies with a number of propositions in the convenience theory.

Originality/value

This article has not been submitted elsewhere and is original.

Keywords

Citation

Gottschalk, P. and Kamaei, M. (2024), "Understanding business offending: survey research in Iran", Journal of Financial Crime, Vol. 31 No. 2, pp. 446-454. https://doi.org/10.1108/JFC-10-2022-0246

Publisher

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Emerald Publishing Limited

Copyright © 2022, Emerald Publishing Limited

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