| Historically, statistics indicate men embezzle more than women. Recently, embezzlement is being committed as frequently by women as by men, and has significant costs to the economy in the United States. The problem examined in this study was the increase in arrest rates, since 1993, for women specifically accused of embezzlement. The specific problem examined in the study was the motivations contributing to the increase in arrest rates for women embezzlers. The increase in arrests rates is concerning as female offending patterns suggest victimization, role entrapment, economic marginality, and survival needs may have led to the increase. Despite the increase in arrests and the general theories, very little research exists on what motivates women to embezzle. The purpose of this qualitative interviewing study was to explore the increasing number of women arrested for embezzlement by identifying and categorizing the motivational factors contributing to women committing embezzlement. Cressey's (1973) Fraud Triangle factors of embezzlement consisting of pressure, opportunity, and rationalization were used to organize the study. The participants in the study were eight women ex-offenders formerly incarcerated for the white-collar crime of embezzlement and released back into society. The women were recruited on a volunteer basis from the New Jersey State Parole Board's Female Offender Re-entry Group Effort (FORGE) and their Parole Accountability Conference Team (PACT). The research conducted spanned four months and gathered data from the volunteer participants through written interview questions that participants responded to in detail. Once the data was collected and processed, thematic analysis was used to identify themes in the data. The findings indicated women's opportunity to embezzle was at work, the crime was most often committed due to financial pressure, and the offender was attempting to resolve anxiety they were feeling about the financial situation for a friend, their immediate family, or for a member of their extended family. The study contributes to the understanding of women's offending and helps with the creation of deterrence efforts such as increased penalties for embezzlement and the elimination of the perceived opportunity to embezzle. |
