Investigating The Crime Of Embezzlement Of Managers From The Perspective Of Criminological Theories

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Zarifeh Rezazadeh Hamidieh

Abstract

Corruption, embezzlement, fraud and administrative misconduct are phenomena that have emerged in today's world, especially in developing countries, as the most important obstacles to the progress of society, and these phenomena have been able to cause irreparable damage quickly. The most common type of misconduct is the embezzlement of employees and managers, which is typological related to white-collar crimes. Using some criminological theories, the process of crime has been analyzed. From a criminological point of view, various causes can be found, such as the existence of a suitable criminal opportunity, pressure from specific circumstances and situations, neutralization of obstacles and internal controllers, weakness in self-control, especially in appropriate situations to commit a crime, etc. Enumerated. It also seems that reducing the appropriate criminal opportunities, eliminating sources of pressure on employees and promoting ethics in the organization, etc. can play an effective role in reducing the crime of embezzlement.

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