Sanction threats and appeals to morality : Testing a rational choice model of corporate crime

摘要: We specify and test a rational choice model of corporate crime. This includes measures the perceived costs benefits crime (for both firm individual), perceptions shame, persons' assessment opprobrium act, contextual characteristics organization. Consistent with this model, we find that intentions to commit four types are affected by sanction threats (formal informal), moral evaluations, organizational factors. Net various incentives disincentives for crime, personal code was found be very important source inhibition. In fact, when inhibitions were high, considerations cost benefit virtually superfluous. When weak, however, persons deterred formal informal sanctions context. contend theoretical models public policy efforts must contain instrumental (threats punishment) deontological (appeals morality) factors