Employee Theft: Behavioral Aspects

Most employee theft is solitary behavior and does not require special equipment, procedures, or accomplices. Pilfered items are generally hidden on the person, carried in a lunch pail, purse, pocket, or briefcase. Theft at the lower end of the pilfering continuum does not call for extraordinary measures for its execution nor is it at a level that one needs an elaborate justifying rationale. At the upper end of the pilfering continuum elaborate schemes are necessary to move quantities of goods or to appropriate large amounts of money or services. Theft at this level requires a higher order justifying rationale and is less amenable to attempts at legitimization through neutralization of the behavior (Baker and Westin; Greenberg; Hollinger and Clark; Horning; Traub; Weiner).