ABSTRACT
The theory of convenience suggests that the extent to which elite members commit and conceal economic crime is dependent on their extent of orientation toward convenience in problematic and attractive situations. Convenience is a term used to describe the potential savings in time and effort, as well as the potential avoidance of suffering and pain. Convenience orientation varies among individuals, as some are more concerned than others are about time saving, effort reduction, and pain avoidance. Convenience exists in three dimensions. First, there is convenience in achieving a desired financial outcome. Personal needs and organizational needs can be satisfied by illegal activities. The desire for money as a means to climb and maintain a high social status based on business success can motivate crime, especially when potential offenders consider money as a key enabler of success in the minds of offenders. This is convenience in the economical dimension. Next, there is convenience in the organizational dimension. Lack of controls combined with access to systems and people enable offenders to commit and conceal crime in convenient ways. The privileged position prevents detection and prevents others from reporting in case of suspicion. Finally, there is convenience in the individual willingness for deviant behavior. The offender can apply neutralization techniques to avoid a guilty mind when committing crime. The offender can suffer from lack of self-control, and the offender can slide down a slippery slope without really noticing that they have ended up on the wrong side of the law.
