ABSTRACT
This chapter presents a survey of some social-psychology mechanisms that are relevant when analyzing fraud and corruption. The formulation is rather an attempt to capture ideas about how social psychological mechanisms sometimes allow, or even support fraud and corruption, and to find some ideas about how to disarm them. Cultural knowledge say acquaintance with relevant social norms and values, is genetically inherited. Through interviews with managers convicted of fraud, the Differential Association Theory has been developed in more detail. Since it was proposed by Sutherland's colleague Donald Cressey students of fraud have used a model called the 'Fraud Triangle' in which fraud is understood and explained as an overlap between Need, Opportunity and Rationalization. The three corners of the Fraud Triangle take on a slightly new meaning when one treat them as interpretations rather than as objective facts. The Fraud Triangle, understood as an organizational phenomenon, implies that both rationalizations and experienced needs are formed in interaction with others.
