The neutralization of guilt in the context of white-collar crime

Abstract

This article analyzes the phenomenon of the neutralization of guilt within the scope of economic crime, starting from corporate criminology and the figure of the white-collar criminal. The investigation is based on the classic studies of Gresham Sykes and David Matza, who formulated the theory of techniques of neutralization, demonstrating how deviant agents justify their conduct without fully rejecting social values. It also incorporates Philip Zimbardo’s 'Lucifer Effect' and the existence of individuals immune to feelings of guilt due to personality disorders, supported by contemporary psychiatric and criminological literature.