Donald R. Cressey

Donald Ray Cressey (born April 27, 1919 - July 21, 1987 in Solvang , California) was an American sociologist and criminologist . He is considered a pioneer in research into white-collar crime and organized crime .

Cressey studied at Iowa State University and Indiana University , where he received his Ph.D. received his doctorate. As a collaborator with Edwin H. Sutherland , he was involved in the formulation of the second and final version of the theory of differential contacts . He taught as a sociology professor at the University of California at Santa Barbara .

Cressey's Fraud Triangle

Cressey developed the fraud triangle (Fraud Triangle), which according as applied before as an early warning tool in organizations. According to Cressey's theory, the following three factors should be given together so that the probability of fraudulent acts is high:

Opportunity: lack of or ineffective control, simple carelessness, wrong tone at the top of the company
Motivation: not only incentives but also pressure can promote an action
Justification: the perpetrator neutralizes / rationalizes his act in front of himself and other people.

The latest research shows that all fraud triangle factors flow into one another in practice, e. B. The opportunity for slack control can be a motivational incentive or the perceived pressure can be a justification. In 2004, the Fraud Triangle was supplemented by a further factor, the ability to act. In contrast to the opportunity, it can be about the perpetrator's knowledge of a security gap, socially manipulative intelligence or even the hierarchical function in the organization. With this fourth factor, the triangle is called the Fraud Diamond.

Fonts

Organized crime and criminal organizations . W. Heffer and Sons, Cambridge 1971, ISBN 0-85270-069-5 .
Other People's Money. A Study in the Social Psychology of Embezzlement. 2nd Edition. Patterson Smith, Montclair (New Jersey) 1973, ISBN 0-87585-202-5 .
with Edwin H. Sutherland : Criminology. 10th edition. Lippincott, Philadelphia 1978, ISBN 0-397-47384-2 .
Social problems. 6th edition. HarperCollins College Publishers, New York 1996, ISBN 0-673-99079-6 .
Theft of the nation. The structure and operations of organized crime in America. 2nd Edition. Transaction Publishers, Piscataway (New Jersey) 2008, ISBN 978-1-4128-0764-7 .

literature

Louis H. Orzack: Cressey, Donald R. In: Wilhelm Bernsdorf , Horst Knospe (Hrsg.): Internationales Soziologenlexikon. 2nd Edition. Volume 2, Enke, Stuttgart 1984, p. 153 f.

Web links

A Tribute to Donald R. Cressey on Organized Crime Research .
Obituary for Donald R. Cressey , The New York Times , July 28, 1987.

Individual evidence

↑ Alexander Schuchter, Michael Levi: Beyond the fraud triangle: Swiss and Austrian elite fraudsters . In: Accounting Forum . tape 39 , no. 3 , September 1, 2015, p. 176–187 , doi : 10.1016 / j.accfor.2014.12.001 ( sciencedirect.com [accessed February 16, 2018]).
↑ David T. Wolfe, Dana R. Hermanson: The Fraud Diamond: Considering the Four Elements of Fraud . In: The CPA Journal . Vol. 74, No. December 12 , 2004 ( questia.com [accessed February 16, 2018]).

personal data
SURNAME	Cressey, Donald R.
ALTERNATIVE NAMES	Cressey, Donald Ray (full name)
BRIEF DESCRIPTION	American sociologist and criminologist
DATE OF BIRTH	April 27, 1919
DATE OF DEATH	July 21, 1987
Place of death	Solvang (California)

[1] Alexander Schuchter, Michael Levi: Beyond the fraud triangle: Swiss and Austrian elite fraudsters . In: Accounting Forum . tape 39 , no. 3 , September 1, 2015, p. 176–187 , doi : 10.1016 / j.accfor.2014.12.001 ( sciencedirect.com [accessed February 16, 2018]).

[2] David T. Wolfe, Dana R. Hermanson: The Fraud Diamond: Considering the Four Elements of Fraud . In: The CPA Journal . Vol. 74, No. December 12 , 2004 ( questia.com [accessed February 16, 2018]).