Social Roles and Organizational Culture: Attributions of Responsibility and Punitiveness for Financial Crime

Abstract

A white-collar offender’s role and the organizational culture in which the crime occurs affects subjective evaluations of offender culpability. However, how they affect responsibility attributions and punitiveness is unclear. We examine attribution processes by conducting a factorial experiment to test a proposed model. We test attribution theory derived predictions using innovative methods of scale creation and nonparametric analyses. Participants attribute more responsibility and are more punitive of individuals and offenders in organizational cultures where illegality is atypical. Our five proposed dimensions of responsibility are predictive of responsibility attributions, and path analysis shows offender role and offense environment affect how the five dimensions of responsibility affect attributions. Our findings have implications for criminal justice and adjudication processes and corporate regulation.