Professor Petter Gottschalk has published extensively on information management, knowledge management, technology management, police investigation, internal investigation, fraud examination, financial crime, white-collar crime, organized crime.
The media concept of mafia business in Iran: A convenience theory approach
Pakistan Journal of Criminology, 14(3), s. 79- 99.
Convenience exists in the financial motive, the organizational opportunity, and the personal willingness for deviant behavior. These three themes can result in 14 convenience propositions as presented.This article aims to discuss the role of convenience in Iranian mafia and how it affects the perpetration of financially motivated crime. For this purpose, we selected and discuss some of these fourteen propositions that can explain mafia operations in Iran.The media concept of mafia business in Iran is exemplified by the meat mafia, the sugar mafia, the tea mafia, and the steel mafia. The procedure used to collect data in this study is documentation, that is, the guidelines used in the form of notes or citations, the search for legal literature, books and other sources related to the identification of the problems of this study both offline like online.
Gottschalk, Petter & Hamerton, Christopher (2023)
Lawyer Roles in Knowledge Work: Defender, Enabler, Investigator
Intersentia.
This book provides the first thorough examination of the concept of lawyer roles in knowledge work, offering a detailed comparative exploration and analysis of the globalized legal services industry in terms of individual and corporate professional function. Knowledge management has long been identified by scholars within the business sphere as a key strategic device in the development of complex organizations and developing markets. However, this essential process has been largely ignored within socio-legal studies and professional practice applications as a specific subject for close scrutiny. Lawyer Roles in Knowledge Work seeks to address this anomaly, with Gottschalk and Hamerton recognizing the strong lineage and correlation that exists between the study of knowledge management and contemporary legal practice. Using an interdisciplinary focus which includes illustrative case-studies, the book explores European, North American, and global perspectives as well as models to identify, position, and reveal the forward-looking lawyer as defender, enabler, and investigator. In doing so it revaluates current strategic legal practice and organisational behaviour within the context of changing patterns of business, the workplace, social rules, systems of governance, decision making, social ordering and control. Whilst this book is principally focused on the three titular roles of defender, enabler, and investigator, it acknowledges and explains that there are other functionary positions frequently occupied by lawyers, such as the role of the bureaucrat who acts for the government and its executive agencies. Lewis and Mulcahy (2021) described lawyers in bureaucracies in terms of their knowledge needs related to law-making processes, regulations, and policy. They found that bureaucrats’ knowledge work involves collaboration and compromise in government circles. Other lawyer roles in knowledge work include prosecutor, judge, and corporate legal officers. However, the three roles of defender, enabler, and investigator developed and scrutinized in this book were chosen on the basis that they all involve the lawyer working for a client where the lawyer receives payment depending on the magnitude of completed work activities, and where the lawyer might become subject to disciplinary action depending on misconduct. In this regard Lawyer Roles in Knowledge Work aims to offer a unique and nuanced comparative treatment of a developmental field within contemporary legal practice and strategic management studies. The book will speak to students of law, business management, criminology, and sociology, along with legal practitioners and professionals within allied fields.
Kamaei, Maryam & Gottschalk, Petter (2023)
Understanding business offending: Survey research in Iran
Purpose – The purpose of this study is to explore the extent to which white-collar crime makes sense. Understanding business offending reflects the degree of sensemaking among respondents in the current survey research. Making sense implies a number of factors that influence understandability. An understandable act is not necessarily acceptable or justifiable. At a university in Iran, criminal law and criminology students answered a questionnaire regarding their extent of understanding of business offenders. Design/methodology/approach – The research method is the use of experimental data using a questionnaire in one of the units of the Islamic Azad University in Iran, where 300 students were invited to respond to an online survey. Findings – The respondents found it on average understandable that top executives and other privileged individuals abuse their positions to commit financial crime when they have problems with their personal finances, when the business struggles financially and faces the threat of bankruptcy, and when they offer bribes in corrupt countries to obtain business contracts. The extent of understandability varies with a number of propositions in the convenience theory.
Gottschalk, Petter (2023)
Violations of the social license to operate: Evidence from fraud investigation reports
Traditionally, white-collar and corporate crime research has focused on the role of the criminal justice system in prosecuting and punishing offenders and offenses. The frequent lack of prosecution and punishment has been explained by various theoretical perspectives that reflect the legal license to operate. However, the emerging perspective of the social license to operate illustrates punishment at violations that can cause termination of executives, market loss, and other serious harm to individuals and firms. This article presents three case studies where fraud examiners reviewed the legal license when the social license was ignored. There is an interesting avenue here for future white-collar and corporate crime research in distinguishing between punishment from violations of the legal license and punishment from violations of the social license to operate.
Gottschalk, Petter (2023)
White-Collar Crime
Caeiro, Pedro; Gless, Sabine & Mitsilegas, Valsamis (red.). Elgar Encyclopedia of Crime and Criminal Justice
Gottschalk, Petter (2023)
Corporate Compliance and Conformity: A Convenience Theory Approach to Executive Deviance
Routledge.
Traditionally, control in organizations is concerned with top-down approaches, where executives attempt to direct their employees’ attention, behaviors, and performance to align with the organization’s goals and objectives. This book takes a new approach by turning the problem of control upside down as it focuses on control of executives who find white-collar crime convenient. The bottom-up approach to executive compliance focuses on organizational measures to make white-collar crime less convenient for potential offenders. Rather than focusing on the regulatory formalities and staged procedures of compliance and audits, the book emphasizes the organizational challenges involved in compliance work when trusted corporate officials exhibit deviant behavior, refining, and advancing knowledge in this field by reference to contemporary international case studies and associated original evaluative research. The themes and cases covered are carefully selected to provide the reader with an insight into professional conduct and procedural practice – the organization of corporate compliance success, failure, and corruption – with the theory of convenience placed at the fore. It is the bottom-up approach by application of convenience theory that makes the proposed book unique compared to other books on corporate compliance. This book is a valuable resource for scholars and upper-level students researching and studying in the areas of business administration, organizational behavior, corporate and white-collar crime, as well as business ethics and auditing.
The Media Concept of Mafia Business in Iran: A Convenience Theory Approach
Pakistan Journal of Criminology, 14(3), s. 79- 99.
Dean, Geoff & Gottschalk, Petter (2022)
Knowledge Management in Policing and Law Enforcement - Foundations, Structures, Applications
Chinese People's Public Security University Press.
Gottschalk, Petter & Kamaei, Maryam (2022)
Convenience Triangle in White-Collar Crime - Case Studies of Fraud Examinations
The Shahre Danesh Institute of Law.
Gottschalk, Petter (2022)
Reasons for white-collar abuse of financial support packages during the Covid-19 pandemic: A convenience theory approach
Journal of International Doctoral Research, 9(1), s. 40- 61.
Convenience theory is an emerging theoretical perspective to explain the phenomenon of white-collar crime. This article presents a one-sided theoretical study of convenience themes that emerged for white-collar offenders during the Covid-19 pandemic by abuse of governments’ emergency support packages for business enterprises. Special motives, special opportunities, and special willingness for deviant behavior in abuse of financial aid occurred during the pandemic. Stronger motives – both based on possibilities and threats – are discussed. The opportunity was mainly rooted in rule complexity linked to external lack of control and guardianship. The willingness has many convenience themes including rationality, learning, justification, and neutralization. The one-sided approach of whitecollar crime enablers during the pandemic in abuse of public funding needs to be supplemented by discussion of white-collar crime barriers during the pandemic in future research.
Kamaei, Maryam & Gottschalk, Petter (2022)
Women and white-collar criminals: A comparison between pink-collar crimes and red-collar crimes in Iran
Purpose: The purpose of this study is to compare women committing pink-collar and red-collar crimes in Iran. In the current study, the pink-collar crime, studying murder by women as red-collar criminals and the root of “pink-collar crime” is considered the related terms. Design/methodology/approach: Descriptive analytical method is used in this article. Findings: It was previously thought that white-collar crime has no victim, and it is not necessary to imprison the criminal or consider other punishments. There is no recognized solution for such crimes, as opposed to the legislature and the government’s efforts, and therefore, consumers, government, employees, companies and executives cannot realize these crimes or be aware of them. Unfortunately, recognizing red-collar crimes is impossible using the old, outdated set of laws, and new laws are required. The phenomenon of white- and red-collar crime is endless and must always be in the attention of society to prevent its dangerous consequences for the community. Originality/value: This article is original and has been submitted only to this journal and has not been submitted to another journal at the same time.
Gupta, Chander Mohan & Gottschalk, Petter (2022)
To What Extent Is White-Collar Crime Understandable? An Empirical Study of Determinants Based on the Theory of Convenience
Fraud Investigation Reports in Practice: Convenience and Corporate Crime
Routledge.
Investigation reports are written by fraud examiners after completion of internal reviews in client organizations when there was suspicion of financial wrongdoing. Fraud examiners are expected to answer questions regarding what happened, when it happened, how it happened, and why. This book presents a number of case studies of investigation reports by fraud examiners, offering a framework for studying the report as well as insights into convenience of fraud. The case studies, including KPMG and PwC, focus on two important subjects. First, convenience themes are identified for each case. Themes derive from the theory of convenience, where fraud is a result of financial motives, organizational opportunities, and personal willingness for deviant behaviors. Second, review maturity is identified for each case. Review maturity derives from a stages-of-growth model, where the investigation is assigned a level of maturity based on explicit criteria. The book provides useful insights towards approaching fraud examinations to enable better understanding of the rational explanations for corporate fraud. The book is framed from the perspective of private policing, which contextualizes how investigation reports are examined. This book is a valuable resource for scholars and upper-level students researching and studying auditing and investigation work in the corporate and public sectors. Business and management as well as criminal justice scholars and students will learn from the case studies how to frame a white-collar crime incident by application of convenience theory and how to evaluate a completed internal investigation by fraud examiners.
Gottschalk, Petter & Hamerton, Christopher (2022)
Corporate Compliance: Crime, Convenience and Control
Palgrave Macmillan.
Compliance has long been identified by scholars of white-collar crime as a key strategic control device in the regulation of corporations and complex organisations. Nevertheless, this essential process has been largely ignored within criminology as a specific subject for close scrutiny – Corporate Compliance: Crime, Convenience and Control seeks to address this anomaly. This initiating book applies the theory of convenience to provide criminological insight into the enduring self-regulatory phenomenon of corporate compliance. Convenience theory suggests that compliance is challenged when the corporation has a strong financial motive for illegitimate profits, ample organisational opportunities to commit and conceal wrongdoing, and executive willingness for deviant behaviour. Focusing on white-collar deviance and crime within corporations, the book argues that lack of compliance is recurrently a matter of deviant behaviour by senior executives within organisations who abuse their privileged positions to commission, commit and conceal financial crime.
Gottschalk, Petter (2022)
Corporate Control of White-Collar Crime: A Bottom-Up Approach to Executive Deviance
Walter de Gruyter (De Gruyter).
Traditionally, corporate control is all about top-down approaches to management of employees. Executives attempt to influence employees toward achieving business goals, and they attempt to prevent and detect wrongdoing, misconduct, and crime among employees. However, top-down approaches to corporate control do not work when executives and other privileged individuals in the business themselves commit and conceal their wrongdoing, misconduct, and crime in organizational settings. Then there is a need for a bottom-up approach in corporate control as outlined in this book. Bottom-up control refers to the manner in which organizational members can use different types of control mechanisms – such as whistleblowing, transparency, resource access, or culture – to monitor, measure, and evaluate executives’ avoidance of deviant behaviors and influence them toward achieving the organization’s goals in efficient and effective ways. The newly emerging perspective of a social license to operate forms part of the bottom-up strategy where criminalization becomes social property independent of the criminal justice system. The social license is predominantly centered on social permission for business activity where the media, social movements, and citizen watchdogs exert pressure, demand change, and bring top management to account. This book presents a novel approach to corporate control of white-collar crime based on the theory of convenience. White-collar crime is financial crime committed by privileged individuals who have legitimate access to resources based on the power and trust inherent through their professional positions. Convenience theory proposes that motive, opportunity, and willingness are the three dimensions that underlie white-collar crime in an organizational context. This book contributes to the study of white-collar criminality through a blend of theoretical discussions and practical materials that illuminate and support the use of convenience theory. The book discusses how bottom-up approaches can overcome the difficulty of detecting white-collar crime and overcome the barriers of preventing executive deviance.
Gottschalk, Petter (2022)
Financial Crime Issues: Fraud Investigations and Social Control
Springer.
This volume looks at the emerging perspective to the social license and white-collar and corporate crime in criminal justice. While most scholarship explains the frequent lack of police involvement, prosecution, and punishment through various theoretical perspectives that reflect the legal license to operate, the social license to operate illustrates punishment of violations that can cause termination of executives, market loss, and other serious harm to individuals and firms. This book presents several case studies where fraud examiners reviewed the legal license, while the social license was ignored, distinguishing between punishment from violations of the legal license and punishment from violations of the social license to operate. This volume is ideal for crime analysts and scholars of corporate and white-collar crime.
Gottschalk, Petter (2022)
Trusted Chief Executives in Convenient White-Collar Crime
Chief Executive Offenders and Economic Crime - A Convenience Theory Approach
Routledge.
This book examines the role of Chief Executives in white collar crime from a convenience theory perspective. Privileged position status, legitimate resource access, institutional deterioration, lack of control and guardianship, and criminal networks such as cartels are some of the typical factors of opportunity convenience when chief executives commit white-collar crime. By presenting and discussing such factors, this book aims to clarify vulnerabilities in organizational settings when the deviant chief executive takes advantage of their position for criminal means. The book applies convenience theory to explain a variety of cases of corporate crime committed by chief executives. The work will be a valuable resource for academics and researchers in the areas of criminology and criminal justice, law enforcement policy, business management and organizational behavior.
Asting, Cecilie & Gottschalk, Petter (2022)
Attorney Fraud in the Law Firm: A Case Study of Crime Convenience Theory and Crime Signal Detection Theory
This article starts with a brief review of law firm business. Next, crime convenience theory is applied to the case by identifying relevant convenience themes for financial motive, organizational opportunity, and personal willingness. Then, a brief application of crime signal detection theory is presented. In the discussion, governance in the form of restrictions based on convenience theory is discussed. Prevention and detection of wrongdoing is at the core of governance to secure compliance with laws, regulations, rules, and guidelines. The lack of transparency among stakeholders in the case of the law firm is detrimental to governance. The discourse and rituals of transparency, account-giving, and verification are central to governance.
Gottschalk, Petter (2021)
Fraud examination reports in corrupt countries: A comparison of white-collar crime convenience
Pakistan Journal of Criminology, 13(4)
The theory of convenience suggests that financial threats and possibilities, organizational opportunities to commit and conceal wrongdoing, as well as personal willingness for deviant behavior determine the likelihood of white-collar crime. When there is suspicion of white-collar crime, public and private organizations tend to hire fraud examiners from audit firms and law firms to reconstruct past events and sequences of events. This article links findings in fraud examination reports regarding crime convenience to the extent of corruption in the respective countries. Research results suggest that white-collar crime convenience increases as the extent of crime in a nation increases. The empirical research presented in this article is exploratory with a number of shortcomings that need to be addressed in future studies.
Gottschalk, Petter (2021)
The Convenience of Corporate Crime: Financial Motive - Organizational Opportunity - Executive Willingness
Walter de Gruyter (De Gruyter).
As documented in a number of case studies (from Telia Telecom in Sweden to Wirecard in Germany) in this book, recidivism seems to be of a substantial magnitude in corporate crime. Corporations tend to repeat white-collar offenses such as financial crime and environmental crime in various forms as long as they find it convenient. A minor fine from time to time and dismissal of some executives as scapegoats do not prevent corporations from committing and concealing new offenses as long as there is a convenient financial motive, a convenient organizational opportunity, and a convenient willingness for deviant behavior. Businesses and their executives tend to be recidivists who get away with light punishment in most jurisdictions. The relevant audiences for this book include law students, business students, sociology students, and criminology students. Fraud examiners, defense attorneys, compliance officers, police investigators, as well as prosecutors can find the structural model of convenience to be an ideal template in preparing corporate crime case narratives.
Gottschalk, Petter & Van Oorschot, Kim (2021)
Escalation Of Darkness By White-Collar Offenders: A Case Study Of Environmental Crime Convenience
Journal of International Doctoral Research, 8(1), s. 178- 204.
Commitment to goals can escalate to such an extent that it encourages deviant behaviour even after detection of a crime. A case study illustrates how detection of environmental crime in one country led to environmental crime in another country. The Probo Koala tanker ship was to deliver another shipment of coker gasoline waste to the Ivory Coast, and her sister ship, Probo Emu, both owned by Trafigura, was preparing for the same journey. Trouble started when the illegal waste shipment was detected. Trafigura management quickly found an alternative destination for the waste, where an explosion harming local citizens occurred. The case of redirecting the tanker ship to Norway is studied as a dark project by application of convenience theory, which suggests that offenders have financial motives, organizational opportunities, as well as willingness for deviant behavior caused by escalating commitment to illegal behavior to reach goals such as getting rid of the hazardous waste.
Gottschalk, Petter & Hamerton, Christopher (2021)
White-Collar Crime Online - Deviance, Organizational Behaviour and Risk
Palgrave Macmillan.
Gottschalk, Petter (2021)
White Collar Crime and Fraud Investigation - A Convenience Theory Approach
Routledge.
Gottschalk, Petter (2021)
Detecting and Investigating Environmental Crime - The Case of Tjøme Island
Palgrave Macmillan.
Gottschalk, Petter (2021)
Trusted White-Collar Offenders - Global Cases Studies of Crime Convenience
Palgrave Macmillan.
Stadler, William A. & Gottschalk, Petter (2021)
Testing convenience theory for white-collar crime: Perceptions of potential offenders and non-offenders
Convenience theory is a novel, integrated theory aimed at explaining criminal behavior, with a particular focus on white-collar crime. The current study represents a preliminary test of this theory through a survey of student perceptions of financial crimes committed by business leaders and executives. Four dimensions of the theory, including justifications, motivations, opportunities, and willingness to commit crime, are examined using an international sample of students from two different universities. Results reveal significant differences between students’ agreement with justifications for white-collar crime. Those more likely to agree with crime justifications were also more likely to agree with motivations for and willingness to engage in executive leader crimes associated with a business. Thus, the current study finds support for convenience theory as a possible explanation for white-collar criminality among those expected to be in future positions which make these crimes possible. Findings also implicate motivation and willingness, two important dimensions in convenience theory, as key factors which are likely to influence the decision-making process to engage in white-collar crime.
Gottschalk, Petter (2021)
Private Policing of Economic Crime - Case Studies of Internal Investigations by Fraud Examiners
Routledge.
Solli-Sæther, Hans & Gottschalk, Petter (2020)
OFFSHORE OUTSOURCING
Beulen, Erik & Ribbers, Pieter M. (red.). The Routledge Companion to Managing Digital Outsourcing
Sourcing decisions have been recognized for their potential to significantly impact a company’s business and value creation. Based on the stages-of-growth model for outsourcing, offshoring and backsourcing, a framework to analyze and predict organizational change is suggested. Using the costs, resources and partnership parameters of the framework, benchmarks applicable to each stage are applied in two business examples. The lessons learned from the experiences of these two examples are useful in analyzing stages, dominant problems at each stage, evolutionary path and the economies of outsourcing. The findings indicate that companies face different issues, expectations and benefits, depending on their maturity.
Gottschalk, Petter & Asting, Cecilie (2020)
Crime Signal Detection Theory: Two Case Studies of the Five-Stage Model from Observer to Whistleblower
The objective of this article is to present a study of two observers turning into whistleblowers through stages of crime signal detection, registration, interpretation, reception, and knowledge. The study applies signal detection theory emphasizing signal alertness, signal reflection, pattern recognition, and personal knowledge. The research method applied is personal interviews with the whistleblowers who noticed deviant behavior, one of which blew the whistle on corruption that later led to the incarceration of several corporate executives. Results indicate that the whistleblowers became more certain of their information as they could discuss their observations with others. An important human factor in whistleblowing is thus the ability to discuss initial observations with people that one can trust, which can lead to documented allegations against suspected individuals. The case studies illustrate experience from troublesome whistleblowing on top executives, where the second whistleblower was less successful.
Gottschalk, Petter (2020)
Gender and Crime: Convenience for Pink-Collar Offenders
Traditionally, research on the gender fraction of women in white-collar crime has focused on female lack of financial motive, organizational opportunity, and personal willingness for deviant behavior. This article applies the opposite perspective of traditional gender research on white-collar crime in terms of special female motive, opportunity, and willingness. This article challenges prior research regarding female involvement in white-collar crime. Based on the theory of convenience, this article identifies convenience themes that are gender-specific in favor of pink-collar offenders. In the motive dimension of convenience theory, we find concern for others and strain causing depression and anxiety. In the opportunity dimension, we find that women have the advantage of facing suspicion of misconduct, wrongdoing, and crime to a far lesser extent compared to men. In the willingness dimension, we find that women as followers can justify their actions and neutralize their potential guilt feelings far better than men in the role of leaders in crime can neutralize what they have done.
Gottschalk, Petter (2020)
How would Business School Students Respond if They Suspect the Boss at Work of White-Collar Crime?
In this article, we study business school students' action orientation and follower syndrome when they suspect the boss at work of white-collar crime. Business school students are relevant for this research, as they will occupy positions in the future where they can commit financial crime, prevent crime, or become victims of such crime. Our student responses are particularly interesting, since the students actively had elected a class on financial crime rather than more traditional business school classes. Students responded that they would inform a colleague of their suspicion, and they would not raise their suspicion with the boss. Students do not suffer from the follower syndrome in their self-reported scores in the questionnaire. We found no statistical relationship between the extent of the follower syndrome and the extent of action orientation among students.
Gottschalk, Petter (2020)
Case Studies of Executive Deviance - A Theory of Business Convenience
Edward Elgar Publishing.
Gottschalk, Petter (2020)
Convenience Dynamics and White-Collar Crime
Routledge.
Gottschalk, Petter (2020)
Empirical Testing of an Integrated Criminological Theory: The Case of Deductive Convenience for White-Collar Offenders
This paper presents the integrated theory of convenience with its dimensions and structural model. Convenience statements derive from the structural model. The research suggests that offenders will find crime more convenient than non-offenders will. One hundred and eleven business students were either potential offenders or non-offenders based on their responses in survey research. Business students who found it understandable that top executives and others in privileged positions commit white-collar crime are likely offenders, while students who did not find it understandable are likely non-offenders. The empirical test illustrates that assumed offenders find more motive convenience, opportunity convenience, as well as behavioral convenience by crime when compared to assumed non-offenders.
Gottschalk, Petter (2020)
Convenience in White-Collar Crime: A Case Study of Unknown Perpetrator at Popcorn Time
The theory of convenience suggests that characteristics of white-collar offenders include motive, opportunity, and willingness for deviant behavior. This article discusses the case of offenders developing and supporting the software platform Popcorn Time. The motive seems to be sensation seeking with a deviant identity. The opportunity seems to be unknown and anonymous identity of offenders based on the lack of oversight and guardianship on the Internet. The willingness seems to be lack of self-control as well as disclaim of responsibility for violations of intellectual property rights. A structural model of convenience theory is applied to the case study.
Dearden, Thomas & Gottschalk, Petter (2020)
Gender and White-Collar Crime: Convenience in Target Selection
We find support for the idea that gender affects target selection when committing white-collar crime. Based on the theory of convenience, we argue that male and female offenders vary in their perceptions of convenience when considering alternative categories of crime and alternative categories of victims. We obtained data from Utah’s White Collar Crime Offender Registry. Individuals in the state of Utah who are convicted of a second-degree white-collar crime felony or higher are required to register. The categories of crime included from statute HB 378 are securities fraud, theft by deception, unlawful dealing of property by iduciary, fraudulent insurance, mortgage fraud, communications fraud, and money laundering.
We extend research on how corporations respond to scandals by examining the evolution of the accounts that are developed by corporate agents after a scandal becomes public. Guided by the theory of accounts and a recently developed perspective on crisis management, we examine how the accounts developed by 12 corporations caught up in highly publicized scandals changed from the time of initial exposure to the issuance of an investigative report. Our analysis shows that denial of wrongdoing in several cases is replaced by admission of wrongdoing and scapegoating, while obfuscation of wrongdoing is replaced by denial or acceptance of responsibility and scapegoating. We conclude with a discussion of the broader managerial and social implications of our analysis and how it furthers our understanding of the ability of corporations to weather serious scandals.
Gottschalk, Petter (2020)
Convenience in white-collar crime: a case study of corruption among friends in Norway
The theory of convenience is an emerging approach to explain the occurrence of white-collar crime. Convenience theory suggests that there is a financial motive enabling the offender to exploit possibilities and avoid threats, an organizational opportunity to commit and conceal crime, and a personal willingness for deviant behavior. This article tests the theory by a case study of a logistics manager who entered into corrupt relationships with friends who were suppliers. Among the many themes included in the structural model of convenience theory, the case study illustrates occupational rather than corporate crime that benefitted the offender personally. The motive was greed, while the opportunity was caused by status and lack of oversight and guardianship. His willingness was based on his choice of private relationships where he could justify his actions and neutralize feelings of guilt.
Gottschalk, Petter (2020)
From Crime Convenience to Punishment Inconvenience: The Case of Detected White-Collar Offenders
The theory of convenience suggests that white-collar offenders find it convenient to use illegitimate gain to explore possibilities and avoid threats. Furthermore, there is convenient access to resources to commit and financial crime, and offenders can conveniently justify crime and neutralize guilt feelings. This article extends the concept of convenience into the concept of inconvenience when white-collar offenders face detection, investigation, conviction, and incarceration. The extent of inconvenience is dependent on a number of issues such as public opinion about seriousness of wrongdoing, fraud examinations versus police investigations, symbolic defense by attorneys, and the special sensitivity hypothesis versus the special resilience hypothesis. While facing the criminal justice system is never convenient for the offender, the extent of inconvenience might limit itself and partly find compensation by a number of circumstances on the way from crime detection to release from prison.
Gottschalk, Petter (2020)
The Privatization of Fraud Investigation - Internal Investigations by Fraud Examiners
Routledge.
Gottschalk, Petter (2020)
Theory of convenience: Determinants of white-collar crime intention
Crime intentions are an important area of research in criminology. Yet substitutes for real intentions have to be applied since respondents will be reluctant to tell truthfully of their tendency to commit a crime. In this article, we present determinants of white-collar crime based on the theory of convenience. Convenience theory suggests that the extent of individual convenience orientation determines to what extent a person of respectability and high social status in the course of his or her occupation will make a decision to violate the law whenever alternative decisions are less convenient. A more stressful and greedy financial motive, an improved organizational opportunity to commit and conceal crime, and a stronger personal willingness for deviant behavior are assumed to influence the extent of white-collar crime intention. Based on a survey of business school students, we find support for suggested causal relationships in the theory of convenience. Business school students are relevant for this research, as they will occupy positions in the future where they can commit financial crime, prevent crime, or become victims of such crime.
Gottschalk, Petter & Asting, Cecilie (2020)
Entitled to embezzlement? The case of successful executives working for rich heirs
Mitsilegas, Valsamis; Hufnagel, Saskia & Moiseienko, Anton (red.). Research Handbook on Transnational Crime
Policing cybercrime faces the challenge of determining the authenticity of messages by using judgment, intuition and deductive reasoning. A cybercrime investigation can be seen as composed of a number of discrete yet linked inquiry actions, including active undercover participation, which are directed towards the production of information about how and why crime occurred. Police investigators are concerned with the gathering of evidence leading to the arrest of offenders, as well as the collection and presentation of evidence and testimony for the purpose of obtaining a conviction. Prosecuting cybercrime involves several special considerations: jurisdiction, venue, statute of limitations, and juveniles. In terms of jurisdiction, several courts in the United States have indicated a willingness to assume that a crime took place in or affecting interstate business as long as there is evidence that the defendant used the Internet in connection with the offence.
Gottschalk, Petter (2019)
Convenience Triangle in White-Collar Crime: An Empirical Study of Prison Sentences
The theory of convenience suggests that the likelihood of white-collar offenses is dependent on financial motives, organizational opportunities, and personal willingness to commit and conceal financial crime in an occupational setting. The convenience triangle suggests that motives, opportunities, and willingness can reinforce each other to commit and conceal the crime. While developing research hypotheses both for the extent of criminogenity and for interactions in the triangle, this research has failed in identifying empirical sources to test suggested hypotheses. Instead, we derive and interpret data from 408 convicted white-collar offenders into intentions to commit financial crime. Given this transformation of data from court documents and media reports, we find support for all three hypotheses regarding motive, opportunity, and willingness as predictors of white-collar crime intentions
Gottschalk, Petter (2019)
Convenience Dynamics in White-Collar Crime: Financial Motive, Organizational Opportunity, and Deviant Behavior
It is often argued that the guilty mind seems more absent among whitecollar criminals than street criminals. This article presents self-portraits of six white-collar criminals in their autobiographies from Germany, Norway, and the United States. We apply the theory of convenience to find a variety of financial motives, organizational opportunities, and reasons for personal willingness to commit and conceal financial crime benefitting the organizations or themselves. We use a scale from offender to victim, where some convicts present themselves as offenders, while most portrait themselves as victims of crime for which they were convicted to incarceration. Autobiographies are a unique source of information for research to study reasons for deviant behaviors. Unfortunately, some very few white-collar criminals write books about themselves while in prison or afterwards.
Gottschalk, Petter (2019)
Application of the theory of convenience to a case of illegal public procurement of healthcare services
We address the following research question in this article: how can convenience theory in terms of motive, opportunity, and willingness explain deviant behaviour in the case of public procurement of healthcare services in a Norwegian municipality? This research is important, as it can identify motives at the individual and organisational level, opportunities at the organisational and societal level, and willingness at the individual level, even when there is not necessarily corruption involved. The application of convenience theory is by no means an excuse for violations of laws and regulations. Rather, this article demonstrates where prevention of misconduct and crime needs attention. It is particularly at the organisational level, where opportunity structures tend to enable commitment and concealment of illegitimate financial transactions. When auditing and other forms of control are de facto absent, where the blame game occurs, and where it is impossible to trace events because documents and e-mails have disappeared, then misconduct and crime become convenient options.
Gottschalk, Petter (2019)
Chairman of the board incarcerated for white-collar crime after bankruptcy: What does his autobiography tell us about convenience?
Some members of the upper echelon in society violate laws whenever they feel necessary. They have access to resources to commit and conceal financial crime while they deny the guilty mind. Autobiographies by convicted white-collar offenders are an interesting source of information to understand motives, opportunities, and willingness for deviant behaviors. This research applies the theory of convenience to study the autobiography of a convicted chairman of the board in Norway. While claiming corporate crime for the benefit of the business, he actually carried out occupational crime to benefit himself. As an entrepreneur, he felt entitled to do whatever he considered necessary. He suffered from narcissistic identification, where there is little difference between personal money and company money.
Gottschalk, Petter (2019)
Convenience Triangle in White-Collar Crime - Case Studies of Fraud Examinations
Edward Elgar Publishing.
Gottschalk, Petter (2019)
BP Deepwater Horizon Oil Spill Claim Investigated by Special Master Freeh: A Case for Application of Convenience Theory to White-Collar Misconduct
After an oilspill in the Gulf, British Petroleum had to compensate victims of the accident. The total compensation was $11 billion. As suggested by the theory of convenience, a financial motive, an organizational opportunity and a personal willingness can explain deviant behavior by members of the elite in society to gain from the compensation program. In the case of the BP Deepwater Horizon settlements, attorneys were both presenting claims on behalf of victims as well as approving claims on behalf of petroleum company BP. It was a profitable assignment for attorneys, and some attorneys made it even more profitable for themselves by kickbacks and by both applying for and approving compensations. As illustrated in this case study, a report of investigation can serve asan empirical basis for the study of convenience theory.
Gottschalk, Petter (2019)
Stage model for female criminals: business school student's perceptions of white-collar offenders
In this article, we identify certain aspects of family firms that can cause specific personal motives, organisational opportunities and deviant behaviours. Based on the theory of convenience, we identify organisational opportunities for family members to defraud their own firm. We also identify personal willingness for non-family members to defraud the family firm where they work. We do not argue that white-collar crime is more or less frequent in family firms compared to other kinds of firms. There are several solutions to this problem. Family members should not have voting rights and privileges that cause actions without controls. Non-family members expect firms to pay them fairly and to stimulate them to identify with the business.
Gottschalk, Petter (2019)
Determinants of Fraud examination performance: An empirical study of internal investigation reports
There is a growing business for global auditing firms and local law firms as well as independent detectives to conduct forensic investigations at client organizations when there is suspicion of white-collar misconduct and crime. Client organizations normally do not disclose investigation reports. An investigation report concerned with inappropriate accounting practices at Fuji Xerox in New Zealand is publicly available. This article presents an evaluation of the investigation. Specifically, this article focuses on the mandate, where examiners were asked to find causes of misconduct. Examiners present eight reasons for inappropriate accounting practices. However, as discussed in this evaluation, the report of investigation presents little or no evidence for most of the causes.
Gottschalk, Petter (2019)
Fraud & Corruption - A Convenience Perspective
Universal-Publishers.
Gottschalk, Petter (2019)
Transnational cybercrime and cybercrime by transnational organisations
Mitsilegas, Valsamis; Hufnagel, Saskia, Moiseienko, Anton, Yanan, Shi & Mingxiang, Liu (red.). Transnational Crime: European and Chinese Perspectives
Gottschalk, Petter (2019)
Empirical evidence of convenience theory: Reports of investigations by fraud examiners
Convenience theory attempts to integrate various theoretical explanations for the occurrence of white-collar crime. Convenience theory suggests that organizational opportunity to commit and conceal financial crime is at the core of deviant behavior to avoid threats and exploit possibilities. This article presents an empirical test of convenience theory by content analysis of investigation reports by fraud examiners. Empirical evidence suggests that convenience orientation was indeed present among suspected offenders.
Gottschalk, Petter (2019)
Norwegian approach to private internal investigations: An empirical study of mandates for fraud examiners
Fraud examiners from global accounting firms and local law firms are hired by private and public organizations to investigate suspicion of financial crime committed by white-collar offenders. Reports of the investigations are the result of work that provides insight into both fraudulent behavior as well as examination performance. Unfortunately, most reports are kept confidential. In this article, a publicly available report is reviewed. Evidence of convenience is found in motive, opportunity and willingness with regard to deviant behavior in organizational contexts. Furthermore, investigation strategies, investigation processes and investigation result are reviewed. A later court verdict is presented, which puts the fraud examination in perspective.
Gottschalk, Petter (2018)
Health Care Fraud by Public Hospitals as Corporate White-Collar Crime: A Convenience Perspective
Pakistan Journal of Criminology, 10(2), s. 1- 14.
Gottschalk, Petter (2018)
Facts or knowledge? A Review of private internal reports of investigations by Fraud examiners
International Journal of Management, Knowledge and Learning, 7(2), s. 165- 187. - Fulltekst i vitenarkiv
The purpose of this article is to reflect on the difference between facts and knowledge, as we suggest that knowledge is facts combined with interpreta-tion, context, and reflection. The distinction is important when investigators search for causality. The reason for misconduct in organizations, and thus whom to blame, is dependent on a thorough interpretation and reflection on facts studied in the proper context. This article presents a sample of seven-teen investigation reports by fraud examiners to illustrate the difference be-tween facts and knowledge. When facts remain facts, then the blame game can easily occur. This article first presents the theory of convenience to ex-plain financial misconduct in organizations, and the blame game hypothesis, before we introduce the sample. The purpose of this article is not to criti- cize generally the work that fraud examiners do in private internal investiga-tions for their clients. Rather it intends to reflect upon the difference between facts and knowledge when it comes to reasons for deviance in organizations. Causality is difficult to establish, and it seems tempting to some fraud exam-iners to enter into the blame game to make sure that they draw conclusions from investigations that clients have paid for.
Gottschalk, Petter (2018)
Suspicion of white-collar crime: A case study of retaliation against whistle-blowers
The theory of convenience suggests that the extent of white-collar crime is dependent on financial motive, organizational opportunity, and willingness for deviant behavior. Organizational opportunity is at the core of convenience theory, where privileged and powerful offenders have legitimate access to resources in their professions to commit and conceal financial crime. This article introduces a dynamic perspective of organizational opportunity where a white-collar offender can cause opportunity expansion over time. Based on agency theory, social disorganization theory, and blame game theory, a case study is presented. The case study is concerned with a chief financial officer (CFO) who applied several opportunity expansion techniques before he conveniently was able to commit and conceal embezzlement in the business where he was employed.
Gottschalk, Petter (2018)
Convenience triangle in white-collar crime: Case studies of relationships between motive, opportunity, and willingness
The purpose of this article is to illustrate the potential relationships between motives, opportunities, and willingness to commit financial crime by white-collar offenders. We apply the theory of convenience to study six cases that link three constructs concerned with white-collar crime. For example, a strong motive for illegal profit or a strong willingness to commit financial crime can lead to opportunity expansion in an organizational context. The theory of convenience suggests that financial crime is a convenient option for white-collar offenders when there is an economical motive, an organizational opportunity, and a personal willingness. Convenience is defined as taking the handiest or easiest way to achieve a goal. Convenience orientation is conceptualized as the value that individuals place on actions with inherent characteristics of saving time and effort as well as avoiding pain, suffering, and uncertainty. The theory of convenience has three dimensions: (1) a desire for financial gain based on threats and possibilities, (2) an organizational opportunity to commit and conceal financial crime, and (3) a personal willingness for deviant behavior
Gottschalk, Petter (2018)
Fraud examiners in private investigations of white-collar crime
Kratcoski, Peter C. & Edelbacher, Maximillian (red.). Fraud and Corruption: Major Types, Prevention, and Control
Gottschalk, Petter (2018)
Convenience theory on crime in the corporate sector
Kratcoski, Peter C. & Edelbacher, Maximillian (red.). Fraud and Corruption: Major Types, Prevention, and Control
Gottschalk, Petter & Gunnesdal, Lars (2018)
Social Security Fraud Versus White-Collar Crime
Roberson, Cliff (red.). Routledge Handbook of Social, Economic, and Criminal Justice
Gottschalk, Petter (2018)
Internal investigations of white-collar crime
Engemann, Kurt (red.). The Routledge Companion to Risk, Crisis and Security in Business
Gottschalk, Petter (2018)
Collapse and recovery after white-collar crime
Engemann, Kurt (red.). The Routledge Companion to Risk, Crisis and Security in Business
Gottschalk, Petter (2018)
Analysis of economic crime in religious institutions using convenience theory: What is so special about motive, opportunity and willingness
There is a research debate whether or not religious people demonstrate less delinquent behavior in terms of white-collar crime. This article focuses on those members of religious institutions who become offenders, and the article attempts to explain their behavior by the theory of convenience. Convenience theory suggests that the extent of white-collar crime is determined by financial motive, organizational opportunity, and personal willingness. As described in this article, religiosity may influence motive, opportunity, as well as willingness. The motive can be a greater good, the opportunity can be the lack of control because of trust, and the willingness can be the availability of forgiveness.
Gottschalk, Petter (2018)
Convenience orientation and white-collar criminogenity: An empirical study
The theory of convenience suggests that white-collar crime is committed in situations where alternative legitimate actions to avoid problems are more painful and stressful. The extent to which individuals in privileged positions choose to break the law in difficult situations is dependent on their convenience orientation. For example, people with a strong convenience orientation can have a tendency to believe that bankruptcy might be avoided through tax evasion and bank fraud. However, the empirical study in this article provides limited support for the suggestion that convenience orientation has a direct influence on the propensity to crime in terms of criminogenity. Rather, there can be several statistically significant effects from convenience that are indirectly related to criminogenity. The most significant effect is that more conveniently oriented respondents believe that financial crime can solve problems and contribute to exploit possibilities.
Gottschalk, Petter (2018)
Whistleblowing - White-Collar Fraud Signal Detection
Cambridge Scholars Publishing.
Gottschalk, Petter (2018)
Opportunistic behavior in the principal-agent model of policing: The case of a convicted field officer in Norway
Whereas the criminal justice system is designed to determine whether a police officer as an offender is guilty or innocent, the principal–agent model of policing can provide insights into police officer behavior in law enforcement. Agency theory suggests that the chief as a principal and the field officer as an agent may have different preferences, varying knowledge, and opposite risk willingness when it comes to policing. For example, goals may justify means. In this article, the case of a convicted police officer in Norway is discussed based on principal–agent theory.
Gottschalk, Petter (2018)
Negative organizational dynamics as enabler of white-collar crime
Policing white-collar crime continues to be a critical issue for law enforcement all over the world. Organizational dynamics is an interesting perspective on white-collar crime. Organizational dynamics can cause a downward spiral, leading to misconduct and crime. During the downward spiral, the tendency to commit white-collar crime increases. It becomes more convenient to commit crime in comparison with alternative actions when crises or opportunities emerge. Convenience theory suggests that white-collar crime can be an attractive option for executives and others in the elite. In this article, negative organizational dynamics is explained by institutional theory, social disorganization theory, slippery slope theory, neutralization theory, and differential association theory.
Gottschalk, Petter & Gunnesdal, Lars (2018)
White-collar crime in the shadow economy. Lack of detection, investigation, and conviction compared to social security fraud
Palgrave Pivot.
Gottschalk, Petter (2018)
Convenience in criminal entrepreneurship: The case of a Norwegian hashish baron
The intent of this article is to study a case of criminal entrepreneurship, which reflects the key attributes of convenience theory in order to test that theory. The intent is also to show that the theory of convenience can be extended beyond white-collar crime to include criminal entrepreneurship. The theory of convenience is introduced in this article to explain why criminal entrepreneurship can be an attractive avenue for some people. Convenience theory suggests that a strong desire for financial gain to satisfy greed and solve problems, an attractive organizational opportunity to commit and conceal crime, as well as a personal willingness for deviant behavior can make criminal entrepreneurship attractive. The case of a Norwegian hashish baron illustrates convenience theory by the person’s ability to stay in the illegal drug business for two decades as a white-collar criminal.
Gottschalk, Petter (2018)
Blame game in private investigation reports: The case of Deloitte examination at Telenor VimpelCom
Journal of Investigative Psychology and Offender Profiling, 15(2), s. 99- 108. Doi: 10.1002/jip.1493
Gottschalk, Petter (2018)
Approaches to the empirical study of convenience theory for white-collar crime
Convenience theory suggests that members of the elite in society commit financial crime in their professional roles when alternative actions require too much effort. Convenience is a relative concept where white-collar crime is chosen over legitimate actions when there is a strong economical motive, ample organizational opportunities, and acceptance of deviant behavior. To study convenience theory, four investigations are presented in this article: statistical sample of white-collar criminals, autobiographies by white-collar criminals, internal investigations of white-collar crime, and student elicitation on white-collar crime. The strongest relationship within convenience theory seems to be the effect from willingness to commit crime based on deviant behavior on organizational opportunity to commit white-collar crime.
Gottschalk, Petter (2018)
Fraud Investigation. Case Studies of Crime Signal Detection
Routledge.
Gottschalk, Petter (2018)
Integrity, objectivity, and accountability in private internal white-collar crime investigations: The case of Moscow school investigation in Norway
Entrepreneurs in white-collar crime: A convenience perspective
International Journal of Entrepreneurial Knowledge, 5(2), s. 47- 55. Doi: 10.1515/ijek-2017-0010
White-collar crime can be a convenient alternative for privileged individuals who want to enrich themselves. Their occupational positions enable them to commit and conceal offenses among legal activities. This is especially the case, when the offender has sole responsibility for entrepreneurial tasks that involve substantial amounts of money, as illustrated by the four executives presented in this article. One simple learning point from this article is that nobody – including chair persons, chief executives, and presidents – should ever have sole responsibility for tasks involving money on behalf of the organization.
Gottschalk, Petter (2017)
Silence is Golden? The Case of Two Whistleblowers in a Norwegian Municipality
Characteristics and experiences of whistleblowers are an important field of research for work and organizational psychology. Detection and prevention of misconduct and crime is dependent on people internally who are not afraid to speak up and tell about their observations. Two key employees in the municipality of Grimstad in Norway reported separately about critical financial incidents in procurement of health services. They were ignored by the perceived power elite in the municipality. At the time of writing this research article, both whistleblowers are on sick leave. This article presents two whistleblowers who – despite perceived retaliation and reprisals - are willing to do it again. They simply define it as part of their job.
Gottschalk, Petter (2017)
Too big to fail, too powerful to jail? A convenience perspective by private internal investigations
European Journal of Policing Studies, 5(2), s. 47- 60.
Gottschalk, Petter (2017)
A gender perspective on Corruption: The case of building permits
Pakistan Journal of Criminology, 9(3), s. 40- 55.
Gottschalk, Petter (2017)
Maturity Levels for private internal investigations: The case of fraud examinations
The purpose of private internal investigations by fraud examiners is to reconstruct the past by identifying past events and sequences of events. In this article, work by fraud examiners can be studied in terms of maturity, where we introduce a five-stage model for investigation maturity: chaos, mess, disclosure, clarification, and investment. Based on student term papers in a financial crime class, a sample of six investigation reports are allocated to levels in the maturity model. The average score for investigation reports is level 3 disclosure, where the investigation is problem-oriented and often limited by the mandate. Based on the low average score, this article discusses privatization of law enforcement, secrecy of investigation reports, lack of disclosure to the police, competence of private investigators, and limits by investigation mandate.
Gottschalk, Petter & Gunnesdal, Lars (2017)
Expert elicitation to estimate the size of an iceberg based on the tip: Some methodological challenges in determining the magnitude of white-collar crime
Expert elicitation is a research method designed to make estimations in areas where we have no knowledge, only indicators and experiences. By systematic interviews of experts, we tried to estimate the magnitude of white-collar crime in Norway. On our way to a final answer, we were faced with a number of obstacles in our research design. This article reports from our research journey by communicating our learning from methodological challenges when applying expert elicitation to estimate the size of an iceberg based on knowledge about the tip of the iceberg. In particular, participation refusals and response confusions are discussed. This article presents results from a study where we engaged an expert panel to estimate a number of parameters that can determine the total amount of money lost yearly because of white-collar crime.
Gottschalk, Petter (2017)
Organizational Opportunity and Deviant Behavior: Convenience in White-Collar Crime
Edward Elgar Publishing.
Gottschalk, Petter & Gunnesdal, Lars (2017)
Tip of the iceberg in white-collar crime convictions: Lack of detection or lack of prosecution
International Journal of Business Continuity and Risk Management (IJBCRM), 7(2), s. 113- 126. Doi: 10.1504/IJBCRM.2017.086068
Gottschalk, Petter (2017)
When private internal investigators turn against the whistleblower: The case of Norwegian police
The business of fraud examiners in private internal investigations is important to many auditing firms and law firms. They are hired by public and private organizations when there are suspicions of misconduct and financial crime. Suspicions are sometimes disclosed by whistleblowers who attempt to tell what they perceive as illegal, immoral or illegitimate practices. This article presents a case from the Norwegian police, where whistleblowers expressed concerns about overtime, use of private cars, and procurement of equipment for personal use. The main whistleblower was also the ombudsman in the organization, where he repeated his accusations and allegations so frequently that he ended up being the main subject in the private internal investigation. This study finds partly support for the blame game hypothesis.
Gottschalk, Petter (2017)
Private police legitimacy: The case of internal investigations by fraud examiners
Fraud examiners in white-collar crime investigations represent private policing of financial crime. Examiners in crime investigations reconstruct the past to create an account of who did what to make it happen or let it happen. This article addresses the following research question: What is the legitimacy of private policing by fraud examiners? A number of critical issues based on institutional theory and social psychology issues are discussed, that question the legitimacy of private policing of financial crime.
Gottschalk, Petter (2017)
White-collar crime: Detection and neutralization in religious organizations
Policing religious organizations presents challenging situations. When there is suspicion of financial crime by white-collar criminals, secrecy and trust represent obstacles to law enforcement. This article discusses the lack of detection and neutralization techniques often applied in religious organizations. There may be too much trust, too much freedom, too much individual authority, too little scepticism, too much loyalty and too little control of the financial side in religious organizations. There may be no empirical evidence for the proposition that religion has a deterrent effect on crime, although sociologists and criminologists have long recognized potential links between religious belief and delinquent behaviour.
Gottschalk, Petter (2017)
How to assess work by fraud examiners: Evaluation criteria for private internal investigations
The maturity of street gangs varies among groups as well as among countries where gangs are present. In this article, a four stage model for maturity is introduced to help define the threat represented by outlaw groups. Maturity models can serve several important purposes. First, a contingent approach to law enforcement implies that the police and other government agencies can apply appropriate measures. Second, law enforcement can distinguish approaches for fighting non-mature gangs versus mature gangs. Third, the evolution of gangs over time provides insights into the mechanisms that make gangs threatening to society.
Gottschalk, Petter (2017)
Convenience in white-collar crime: Introducing a core concept
This article is concerned with white-collar criminals and considers the role of convenience in explaining crime occurrence. The article puts forward convenience as a theoretical concept that underlies existing theories and research on white-collar crime. Convenience seems present in all three dimensions of crime: economic dimension, organizational dimension, and behavioral dimension. Convenience in white-collar crime implies savings in time and effort by privileged and trusted individuals to solve a problem, where alternatives seem less attractive, and future threats of detection and punishment are minimal. The proposed theory of convenience in white-collar crime emerges as an integrated explanation in need of more theoretical work as well as empirical study.
Gottschalk, Petter (2017)
Understanding White-Collar Crime: A Convenience Perspective
CRC Press.
Gottschalk, Petter (2016)
Knowledge management in criminal investigations: The case of fraud examiners
The activity of private investigations by fraud examiners is a business of lawyers, auditors and other professionals who investigate suspicions of financial crime by white-collar criminals. Private investigations represent an interesting and unique field of knowledge management. In this paper, a number of private internal investigation reports or cases are evaluated in terms of their knowledge management approaches. The core message from all cases evaluated is that a contingent knowledge management approach is needed in internal investigations. The situation should determine what kind of knowledge to apply in a specific investigative challenge. Legal knowledge seems to dominate many investigations, where forensic accounting knowledge and management consulting knowledge might have been more appropriate
Gottschalk, Petter (2016)
Limits to private internal investigations of white-collar crime suspicions: The case of Scandinavian bank Nordea in tax havens
Research carried out previously, aimed at examining differences in the length of the sentencing and type of offence, have typically compared white collar and street criminality. The main aim of the current study is to examine the differences in sentence length for white collar occupational and corporate offenders from street crime offenses and to identify which factors eventually could explain such differences. The crime amount was smaller in occupational convictions despite the fact that the average crime amount was significantly less in this group compared to the crime amount among corporate criminals. Socioeconomic status and company size were not found to be associated with the length of the sentence. We discuss whether the difference in length of the sentence could be explained by the fact that occupational crime is committed for the criminals' own purposes or enrichment, while this is often not the case among corporate criminals.
Gottschalk, Petter (2014)
White-Collar Crime Defence Knowledge: Predictors of Lawyer Fame
Knowledge Management Strategy in Professional Service Firms
Advances in Management, 7(3), s. 16- 22.
Gottschalk, Petter (2014)
Financial Crime and Kowledge Workers - An Empirical Study of Defense Lawyers and White-Collar Criminals
Palgrave Macmillan.
Gottschalk, Petter (2014)
Policing White-Collar Crime: Characteristics of White-Collar Criminals
CRC Press.
Filstad, Cathrine & Gottschalk, Petter (2013)
The police force : To be or not to be a learning organization?
Örtenblad, Anders (red.). Handbook of research on the learning organization : Adaption and context
Gottschalk, Petter & Glasø, Lars (2013)
A case study of criminal leaders versus criminal followers: an empirical study of white-collar criminals’ characteristics and imprisonment years
Journal of International Doctoral Research, 2(1), s. 55- 77.
Gottschalk, Petter (2013)
Policing white-collar crime
Huotari, Vesa (red.). Policing White-collar Crime. Researching the Police in the Nordic Countries. Proceedings from the Fourth Nordic Police Research Seminar
Gottschalk, Petter (2013)
Limits to Corporate Social Responsibility: The Case of Gjensidige Insurance Company and Hells Angels Motorcycle Club
The impact of information systems and technology on police investigative effectiveness in Norway
Albrecht, James F. & Das, Dilip K. (red.). Effective crime reduction strategies : international perspectives
Glomseth, Rune & Gottschalk, Petter (2011)
Organizational culture within the Norwegian counterterrorism unit : heightened responsibility and stress following recent international terrorist attacks
Albrecht, James F. & Das, Dilip K. (red.). Effective crime reduction strategies : international perspectives
Gottschalk, Petter (2010)
Knowledge strategy for financial crime prevention
Journal of Emerging Trends in Computing and Information Sciences (CIS), 1(1), s. 1- 10.
Interoperability in electronic government: The case of police investigations
International Journal of Electronic Government Research, 5(4), s. 14- 27.
Gottschalk, Petter (2009)
Flow chart and road map in law enforcement: The case of organised crime
The Police Journal, 81(4), s. 279- 293.
Gottschalk, Petter (2009)
E-Government Interoperability: Frameworks for Aligned Development
Sahu, Dwivedi, Weerakkody (eds), E-Government Development and Diffusion: Inhibitors and FAcilitators of Digital Democracy
Gottschalk, Petter & Solli-Sæther, Hans (2009)
Interoperability in E-Government: Stages of Growth
Chhabra and Kumar (eds), Integrating E-Business Models for Government Solutions: Citizen-Centric Service Oriented Methodologies and Processes
Gottschalk, Petter (2009)
Maturity levels for interoperability in digital government
Government Information Quarterly: an international journal of information technology management, policies, and practices, 26(1), s. 75- 81. Doi: 10.1016/j.giq.2008.03.003
Rosendahl, Tom & Gottschalk, Petter (2009)
Stages of integrated market communication in tourism
Information Technology & Tourism, 11, s. 129- 138.
Gottschalk, Petter & Solli-Sæther, Hans (2009)
Value configuration as determinant of IT operating systems outsourcing
International Journal of Business and Systems Research, 3(2), s. 135- 147.
Gottschalk, Petter & Solli-Sæther, Hans (2009)
Towards a stage theory for industrial management research
Predictors of police officers involvement: An empirical study of occupational culture in the Norwegian anti-terror police
International Journal of Management and Enterprise Development, 5(2), s. 251- 263.
Dean, Geoff; Fahsing, Ivar Andre & Gottschalk, Petter (2007)
Qualitative and quantitative study of police investigative thinking styles
International Journal of Police Science and Management, 3(1), s. 76- 87.
A qualitative study of detectives’ investigative thinking in Australia identified four thinking styles: method style, challenge style, skill style and risk style. Multiple item scales were developed for these four constructs in a survey instrument. A quantitative study based on the questionnaire was conducted among detectives in Norway. None of the multiple item scales achieved acceptable reliability. Factor analysis suggests a number of new thinking styles, including entrepreneur style and architect style.
Gottschalk, Petter (2007)
How knowledge organizations work: the value shop configuration
International Journal of Services and Standards, 3(4), s. 402- 412.
Dean, Geoff & Gottschalk, Petter (2007)
Knowledge Management in Policing and Law Enforcement: Foundations, Structures, Applications
Oxford University Press.
Gottschalk, Petter (2007)
E-post i kunnskapsorganisasjoner
Magma - Tidsskrift for økonomi og ledelse, 10(4), s. 105- 108.
Gottschalk, Petter (2007)
Ledelse i kriminelle organisasjoner
Magma - Tidsskrift for økonomi og ledelse, 10(5), s. 63- 69.
Gottschalk, Petter & Tolloczko, P.C (2007)
Maturity model for mapping crime in law enforcement
Electronic Government, an International Journal, 4(1), s. 59- 67.
Gottschalk, Petter & Solli-Sæther, Hans (2007)
Computer information systems as determinants of police investigation performance: An empirical study
Journal of Computer Information Systems, 47(3), s. 45- 59.
Gottschalk, Petter & Berg, Morten Emil (2007)
Information systems in value shop business of police investigations
International Journal of Business and Systems Research, 1(1), s. 47- 60.
Gottschalk, Petter (2007)
Information technology in the value shop: An empirical study of police investigation performance
International Journal of Information Technology and Decision Making, 6(4), s. 751- 765.
Gottschalk, Petter (2007)
Information systems in police knowledge management
Electronic Government, an International Journal, 4(2), s. 191- 203.
Gottschalk, Petter (2007)
How criminal organizations work: Value chains, value shops and value networks
The Canadian Journal of Police & Security Services, 5(1/2), s. 1- 9.
Gottschalk, Petter (2007)
Predictors of police investigation performance: An empirical study of Norwegian police as value shop
International Journal of Information Management, 27(1), s. 36- 48.
Gottschalk, Petter (2007)
Sharing knowledge in law firms
International Journal of Innovation and Learning, 4(3), s. 255- 273.
Gottschalk, Petter (2007)
How knowledge organizations work: The case of detectives in police investigations
Human Systems Management, 26, s. 173- 180.
Gottschalk, Petter (2007)
Stages of Organized Crime by Corporate Business Organizations
The Canadian Journal of Police & Security Services, 5(3/4), s. 1- 8.
Gottschalk, Petter (2007)
Organizational culture as determinant of enterprise information systems use in police investigations
Enterprise Information Systems, 1(4), s. 443- 455.
Gottschalk, Petter & Solli-Sæther, Hans (2007)
Knowledge transfer in IT outsourcing relationships: three international case studies
International Journal of Innovation and Learning, 4(2), s. 103- 111.
Glomseth, Rune; Gottschalk, Petter & Solli-Sæther, Hans (2007)
Occupational culture as determinant of knowledge sharing and performance in police investigations
International Journal of the Sociology of Law, 35(2), s. 96- 107.
Karlsen, Jan T.; Gottschalk, Petter, Gottschalk, Petter, Glomseth, Rune & Fahsing, Ivar Andre (2007)
Managing police investigation by projects
International Journal of Innovation and Learning, 4(4), s. 391- 410.
Glomseth, Rune; Gottschalk, Petter, Gottschalk, Petter & Karlsen, Jan T. (2007)
Leadership roles as determinants of criminal investigation performance: An empirical study of Norwegian police as value shop
International Journal of Management and Enterprise Development, 4(2), s. 128- 142.
Predicting outsourcing success : public vs. business sector
Predicting outsourcing success : public vs. business sector
Outsourcing of IT functions in organizations are analyzed with a focus on the contractual arrangement or the informal dynamics of the outsourcing relationship. This paper follows the tradition of the latter approach, introducing the relative importance of conflict management and information sharing as intervening variables explaining outsourcing success. The analysis of the outsourcing experience of 92 public and business organizations in Norway reveals that about 3/4 of the organizations have outsourced some or all of the IT functions. The analysis also reveals that businesses more often organize the outsourcing as a project compared with public organizations. Outsourcing success is most often achieved by business organizations that outsource all or a large proportion of IT functions as a project. The importance of information sharing as an intervening variable also contributes towards explaining variation in outsourcing success, but the importance of conflict management is a marginal variable in this study. The background and intervening variables explain about 25% of the variance in outsourcing success. Further research with a modified operationalization of the intervening variables is necessary to improve the prediction of outsourcing success.
Critical success factors from outsourcing theories as determinants of leadership roles in IT outsourcing projects
International Journal of Management and Enterprise Development, 4(4), s. 477- 487.
The contingent approach to management is applied in this paper by making leadership roles dependent on critical success factors. Six leadership roles are made dependent on 11 critical success factors derived from outsourcing theories. An empirical study was conducted in Norway. Results indicate that the most critical success factor for the client organisation is core competence management. Core competence management is best achieved when the outsourcing project manager focuses on the entrepreneurial role.
An IT outsourcing governance model for mobile learning and organization
International Journal of Mobile Learning and Organisation, 1(2), s. 184- 197.
Information Technology (IT) governance is concerned with decision rights, resource mobilisation and strategic alignment to achieve more benefits from information systems. In an outsourcing relationship, governance arrangements shift from being intra-organisational to being inter-organisational. Inter-organisational relationships are often based on virtual organisations, especially in offshore arrangements. Mobile learning and organisation will enhance the performance in outsourcing arrangements. A framework to discuss these issues is introduced in this paper in terms of an IT outsourcing governance model. Mechanisms in the model were empirically rated in a survey in Norway.
Gottschalk, Petter (2006)
Managerial roles as predictors of information technology use in police investigations
The Canadian Journal of Police & Security Services, 4(4), s. 171- 177.
Gottschalk, Petter (2006)
Research propositions for knowledge management systems supporting electronic business
International Journal of Innovation and Learning, 3(6), s. 593- 606.
Gottschalk, Petter & Solli-Sæther, Hans (2006)
Managing Successful IT Outsourcing Relationships
Idea Group Publishing.
Gottschalk, Petter (2006)
Hva er et verdiverksted?
Magma - Tidsskrift for økonomi og ledelse, 9(5/6), s. 140- 145.
Glomseth, Rune & Gottschalk, Petter (2006)
Organisasjonskulturen i politiets beredskapstropp
Magma - Tidsskrift for økonomi og ledelse, 9(1), s. 88- 102.
Gottschalk, Petter & Karlsen, Jan T. (2006)
Project Manager Roles in IT Outsourcing
Engineering Management Journal (EMJ), 18(1), s. 30- 36.
Knowledge Sharing in Criminal Investigations: An Empirical Study of Norwegian Police as Value Shop
Criminal justice studies, 19(4), s. 423- 437.
Gottschalk, Petter & Solli-Sæther, Hans (2006)
Maturity model for IT outsourcing relationships
Industrial management & data systems, 106
Originality/value - This paper suggests that a long-term IT outsourcing relationship will shift focus as it matures. The original value of the paper is the theory-based stage model having implications for managers in understanding the current and desired situation for an outsourcing relationship.
Gottschalk, Petter (2006)
Research propositions for knowledge management systems supporting it outsourcing relationships
Journal of Computer Information Systems, 46
With changing business environments, the locus of value creation is no longer within the boundaries of a single firm, but occurs instead at the nexus of relationships between parties. With the growing importance of pooling knowledge resources, knowledge management will have to transcend organizational boundaries. Based on current research literature, this paper develops research propositions to study causal aspects of knowledge management systems supporting IT outsourcing relationships. Perspectives from the research literature applied in this paper include knowledge transfer, strategic intent, knowledge management technology stages, intangible assets, resource-based theory, vendor value proposition, value shop, and knowledge strategy.
Gottschalk, Petter (2006)
Stages of knowledge management systems in police investigations
Knowledge-Based Systems, 19, s. 381- 387.
The amount of information that police officers come into contact with in the course of their work is astounding. By identifying stages of growth in knowledge management systems and by identifying examples of applications from police investigations, this paper makes an important contribution to strategic planning of knowledge management systems in law enforcement. The stages are labeled officer-to-technology systems, officer-to-officer systems, officer-to-information systems, and officer-to-application systems. (c) 2006 Elsevier B.V. All rights reserved.
Gottschalk, Petter (2006)
Expert systems at stage IV of the knowledge management technology stage model: The case of police investigations
Expert Systems With Applications, 31
The ambition level using knowledge management systems can be defined in terms of stages of knowledge management technology. Stage I is labelled end-user-tool systems or person-to-technology, as information technology provides people with tools that improve personal efficiency. Examples are word processing, spreadsheets, and presentation software. Stage 11 is labelled who-knows-what systems or person-to-person, as people use information technology to find other knowledge workers. Examples are yellow-page systems, CVs and intranets. Stage III is labelled what-they-know systems or person-to-information, as information technology provides people with access to information that is typically stored in documents. Examples of documents are contracts, articles, drawings, blueprints, photographs, emails, presentations and reports. Stage IV is labelled how-they-think systems or person-to-system, in which the system is intended to help solve a knowledge problem. Examples are expert systems and business intelligence. This paper documents some of the links between police investigations and knowledge management systems using the stages of growth model for knowledge management technology. (c) 2005 Elsevier Ltd. All rights reserved.
Gottschalk, Petter & Holgersson, Stefan (2006)
Stages of knowledge management technology in the value shop: the case of police investigation performance
Expert Systems, 23, s. 183- 193.
This paper is concerned with relationships between the use of information technology at different stages of the knowledge management technology stage model and the performance of police investigation units. The model consists of four stages: officer-to-technology systems, officer-to-officer systems, officer-to-information systems, and officer-to-application systems. The model was applied for information technology business value research, which examines the organizational performance impacts of information technology. In this paper we applied the value configuration of the value shop to describe and measure organizational performance. Based on an empirical study of Norwegian police investigation units, this research found that officer-to-technology systems and officer-to-information systems are the most important systems to improve police investigations in the value shop.
Gottschalk, Petter (2006)
Information systems in value configurations
Industrial management & data systems, 106(1), s. 1060- 1070.
Originahty/value - Traditionally, data systems in industrial management have been supporting value chains. Recently, alternative value configurations have emerged. Specifically, the value shop and the value network are alternative value configurations. This paper makes an important contribution to insights into information systems depending on value configurations. The final section of this paper suggests that industrial management might expand from value chain management to value shop management as firms become electronic businesses.
Glomseth, Rune; Gottschalk, Petter, Gottschalk, Petter & Fahsing, Ivar Andre (2006)
Kunnskapsdeling og dyktighet i politietterforskning
Kunnskapsdeling og dyktighet i politietterforskning
Profiling police investigative thinking: A study of police officers in Norway
International Journal of the Sociology of Law, 34, s. 221- 228.
Gottschalk, Petter (2005)
E-Business Strategy, Sourcing and Governance
Idea Group Publishing.
Gottschalk, Petter & Karlsen, Jan T. (2005)
A comparison of leadership roles in internal IT projects versus outsourcing projects
Industrial management & data systems, 105(9), s. 1137- 1149.
Gottschalk, Petter & Solli-Sæther, Hans (2005)
Critical success factors from IT outsourcing theories: an empirical study
Industrial management & data systems, 105(6), s. 685- 702.
Originality/value - This paper demonstrates that a holistic approach to IT outsourcing is needed that recognizes and emphasizes the combination of several critical success factors. The theory-based factors have both divergent and convergent implications for management.
Glomseth, Rune & Gottschalk, Petter (2005)
Research propositions for determinants of police investigation performance
Electronic Government, an International Journal, 2(3), s. 292- 304.
Gottschalk, Petter & Solli-Sæther, Hans (2004)
Perspektiver på relasjoner ved outsourcing av IT
Magma - Tidsskrift for økonomi og ledelse, 7(3), s. 77- 88.
Khandelwal, Vijay K & Gottschalk, Petter (2004)
Information Technology Support for Interorganizational Knowledge Transfer: An Empirical Study of Law Firms in Norway and Australia
Khosrow-Pour, M. (ed.): Advanced Topics in Information Resources Management
Gottschalk, Petter & Khandelwal, Vijay K (2004)
Knowledge Management Technology in Law Firms: Stages of Growth
International review of law computers & technology, 18(3)
Gottschalk, Petter & Khandelwal, Vijay K (2004)
Stages of Knowledge Management Technology: A Comparison of Law Firms in Norway and Australia
?, 1(1)
Gottschalk, Petter & Khandelwal, Vijay K (2004)
Stages of Growth for Knowledge Management Technology in Law Firms
Journal of Computer Information Systems, 44(4), s. 111- 124.
Karlsen, Jan T. & Gottschalk, Petter (2004)
Factors Affecting Knowledge Transfer in IT Projects
Engineering Management Journal (EMJ), 16(1), s. 3- 10.
Gottschalk, Petter (2003)
Information technology in inter-organisational knowledge management: the case of law firm clients in Norway
International Journal of Information Technology and Management, 2(4), s. 324- 344.
Gottschalk, Petter (2003)
Managing IT Functions
Grembergen, W V (ed.): Strategies for Information Technology Governance
Gottschalk, Petter & Khandelwal, Vijay K (2003)
Determinants of knowledge management technology projects in Australian law firms
Journal of Knowledge Management, 7(4), s. 92- 105.
Karlsen, Jan T. & Gottschalk, Petter (2003)
An Empirical Evaluation of Knowledge Transfer Mechanisms for IT Projects
Journal of Computer Information Systems, 44(1), s. 112- 119.
Khandelwal, Vijay K & Gottschalk, Petter (2003)
Information Technology Support for Interorganizational Knowledge Transfer: An Empirical Study of Law Firms in Norway and Australia
Information Resources Management Journal, 16(1), s. 14- 23.
Gottschalk, Petter (2002)
Law Firm Clients as Drivers of Law Firm Change
?, 1
Gottschalk, Petter (2002)
Advokatfirmaer som kunnskapsbedrifter
Knudtzon, S and Omsted, W (red): Å være advokat
Gottschalk, Petter & Tan, F. (2002)
Information Systems Leadership Roles: An Empirical Study of Information Technology Managers in Norway
Advanced Topics in Global Information Management
Gottschalk, Petter & Khosrowpour, Mehdi (2002)
Key Issues in IS Management in Norway: An Empirical Study Based on Q Methodology
Advanced Topics in Information Resources Management
Gottschalk, Petter & Barnes, S. (2002)
Knowledge management in the professions: a study of IT support in law firms
Knowledge Management Systems
Karlsen, Jan T. & Gottschalk, Petter (2002)
Management Roles for Successful IT Projects
International Project Management Journal, 8(1), s. 7- 13.
Gottschalk, Petter & Khandelwal, Vijay K (2002)
Implementation predictors of strategic information systems plans: a comparison of Australian and Norwegian firms
?, 1(4), s. 357- 366.
Gottschalk, Petter (2002)
Benefits from IT support in networked value shops
?, 11(1), s. 99- 120.
Gottschalk, Petter (2002)
The role of the Chief Information Officer in formal strategic information systems planning
International Journal of Technology, Policy and Management (IJTPM), 2(2), s. 93- 101.
Gottschalk, Petter (2002)
Law Firm Clients as Drivers of Law Firm Change II
?
Gottschalk, Petter (2002)
Empirical Validation Procedure for the Knowledge Management Technology Stage Model
Informing Science, 5(4), s. 189- 218.
Gottschalk, Petter & Khandelwal, Vijay K (2002)
Inter-Organizational Knowledge Management: A comparison of law firms in Norway and Australia
Journal of Computer Information Systems, 42(5), s. 50- 58.
Gottschalk, Petter & Abrahamsen, A.F. (2002)
Plans to utilize electronic marketplaces: the case of B2B procurement markets in Norway
?, 102(6), s. 325- 331.
Gottschalk, Petter (2002)
A Stages of Growth Model for Knowledge Management Technology in Law Firms
?, 14(2)
Karlsen, Jan T.; Gottschalk, Petter & Andersen, Erling S. (2002)
External or Internal Focus? A Comparison of IT Executive and IT Project Manager Roles
Engineering Management Journal (EMJ), 14(2), s. 5- 11.
Gottschalk, Petter (2002)
Toward a Model of Growth Stages for Knowledge Management Technology in Law Firms
Informing Science, 5(2), s. 79- 93.
Gottschalk, Petter & Krokan, Arne (2002)
Pricing Public Information: The Case of Norwegian Government Policymaking
?, 14(1), s. 137- 149.
Gottschalk, Petter (2002)
Information technology management roles: the case of chief information officers in Norway
International Journal of Information Technology and Management, 1(1), s. 83- 102.
Gottschalk, Petter & Khandelwal, Vijay K (2002)
Global Comparison of Stages of Growth Based on Critical Success Factors
Journal of Global Information Management, 10(2), s. 40- 49.
Welle-Strand, Anne & Gottschalk, Petter (2001)
Service and quality of higher education in Norway
Læring gjennom økonomi, system og prosjekt : festskrift til Erling S.Andersen/ Welle-Strand, A. og Gottschalk, P. (red)
Gottschalk, Petter (2001)
The changing roles of IT leaders
Strategic information technolgy: opportunities for competitive advantage/Papp,R. (ed.)
Gottschalk, Petter; Solli-Sæther, Hans & Welle-Strand, Anne (2001)
Integration between business planning and information systems planning : an analysis of the role of IS/IT in three different configurations
Læring gjennom økonomi, system og prosjekt : festskrift til Erling S.Andersen
Gottschalk, Petter & Krokan, Arne (2001)
Pricing principles for public information: the case of norwegian goverment policy-making
Læring gjennom økonomi, system og prosjekt: Festskrift til Erling S. Andersen/Gottschalk,P. and Welle-Strand,A. (eds.)
Gottschalk, Petter (2001)
Content characteristics of formal IT strategy as implementation predictors
Information technolgy management: alternative and adaptive futures/Hachny,R. and D.Dunn (eds.)
Gottschalk, Petter (2001)
Descriptions of responsibility for implementation: a content analysis of strategic information systems/technology planning documents
Technological Forecasting and Social Change, 68(2), s. 207- 221.
Gottschalk, Petter (2001)
Predictors of information technology supprot for inter-organizational knowledge management: lessons learned from law firms in Norway
Knowledge and Process Management, 8(3), s. 186- 194.
Gottschalk, Petter (2001)
Benefits from information and communication technology facilitating inter-organisational knowledge networks: the case of eurojuris law firms in Norway
Journal of Information, Law and Technology, 2
Gottschalk, Petter (2001)
Key issues in IS management in Norway: an emirical study based on Q methodology
Information Resources Management Journal, 14(2), s. 37- 45.
Gottschalk, Petter (2000)
The Internet - Business Strategies for Law Firms
?, 3(1)
Gottschalk, Petter (2000)
The Changing Roles of IT Leaders
Kunne ikke finne tidsskrift Papp, R
Gottschalk, Petter (2000)
Content Characteristics of Formal IT Strategy as Implementation Predictors
Kunne ikke finne tidsskrift Dunn, D
Gottschalk, Petter (2000)
Information Systems Leadership Roles: An Empirical Study of Information Technology Managers in Norway
Journal of Global Information Management, 8(4), s. 43- 52.
Gottschalk, Petter (2000)
Studies of Key Issues in IS Management Around the World
International Journal of Information Management, 20, s. 169- 180.
Gottschalk, Petter (2000)
Knowledge Management Systems: A Comparison of Law Firms and Consulting Firms
Informing Science, 3(3), s. 117- 124.
Gottschalk, Petter (2000)
Predictors of IT support for knowledge management in the professions: an empirical study of law firms in Norway
?, 15, s. 69- 78.
Gottschalk, Petter (2000)
Use of IT in Law Firms as Enabler of Inter-Organisational Knowledge Networks
Journal of Information, Law and Technology
Gottschalk, Petter (2000)
Strategic knowledge networks: the case of IT support for Eurojuris law firms in Norway
?, 14(1), s. 115- 129.
Gottschalk, Petter (2000)
Information Systems Executives: The Changing Role of New IS/IT Leaders
Informing Science, 3(2), s. 31- 39.
Gottschalk, Petter (1999)
Content characteristics of formal information technology strategy as implementation predictors in Norwegian organisations
Scandinavian Journal of Information Systems (SJIS), 11
Gottschalk, Petter (1999)
Use of IT for Knowledge Management in Law Firms
Journal of Information, Law and Technology, ?(3)
Gottschalk, Petter (1999)
Strategic management of IS/IT functions: the role of the CIO in Norwegian organisations
International Journal of Information Management, 19, s. 389- 399.
Gottschalk, Petter (1999)
Global Comparisons of Key Issues in IS Management: Extending Key Issues Selection Procedure and an Empirical Study in Norway
Journal of Global Information Technology Management, 2(4), s. 41- 60.
Gottschalk, Petter (1999)
Ledelse av IT-funksjoner: IT-sjefens roller
?, 2(4), s. 95- 105.
Gottschalk, Petter (1999)
Knowledge management in the professions: lessons learned from Norwegian law firms
Journal of Knowledge Management, 3(3), s. 203- 211.
Gottschalk, Petter (1999)
Implementation Predictors of Formal Information Technology Strategy
Information & Management, 36(2), s. 77- 91.
Gottschalk, Petter (1999)
Implementation of Formal Plans: the Case of Information Technology Strategy
?, 32(3), s. 362- 372.
Gottschalk, Petter (1999)
Strategic Information Systems Planning: The IT Strategy Implementation Matrix
European Journal of Information Systems, 8(2), s. 107- 118.
Gottschalk, Petter; Christensen, Bo Hjort & Watson, R.T. (1998)
Key Issues in Informations Systems Management Surveys: Methodological Issues and Choices in a Norwegian Context
Scandinavian Journal of Information Systems (SJIS), 9(2), s. 57- 66.
Gottschalk, Petter (1998)
Content Characteristics of Formal Information Technology Strategy as Implementation Predictors
Universitetsforlaget.
Gottschalk, Petter (1998)
IT-strategi: Sammenheng mellom plan og implementering
?, s. 99- 108.
Gottschalk, Petter (1998)
Motstand mot forandring: litt empirisk forskning
?, s. 72- 75.
Arnulf, Jan Ketil; Asklien, Henning & Gottschalk, Petter (2019)
Kan sjefen være en skurk? del 1
Podcast: Sjefen [Internett]
Professor Petter Gottschalk snakker om hvitsnippkriminalitet i denne episoden. Han er tydelig og frittalende. Han snakker om definisjoner, straff, motiver og fakta. Hells Angels blir også nevnt.
Arnulf, Jan Ketil; Asklien, Henning & Gottschalk, Petter (2019)
Hva gjør vi med en skurk som sjef? Del 2
Podcast: Sjefen [Internett]
Petter Gottscahlk snakker her i del 2 av vår podcast om hvitsnippkriminelle.
Private policing of white-collar crime has been a controversial issue for quite some time. Fraud examiners from global auditing firms and local law firms conduct internal investigations, resulting in reports of investigations that are the clients’ confidential property. This article presents four disclosed reports of investigations to illustrate the theory of convenience for white-collar crime and to determine the examination maturity in private policing. The suggested maturity model with five levels determines whether the investigation as chaotic or messy, or whether the investigation contributed to disclosure or clarification. The most mature level is investment, where the benefits of the examination exceed the costs of the examination. Many fraud examiners have a long way to go before them deserve the label of professional investigators or examiners. Future research may help professionalize the business of private policing of economic crime. The four reports of investigations are from Moldova, the Netherlands, Sweden, and Switzerland.
Gottschalk, Petter (2020)
Modeling the Theoretical Structure of Deviant Convenience in White-Collar Crime
The research literature on the white-collar crime phenomenon has accumulated for several decades. This article attempts to organize important research contributions under the umbrella term of convenience, which implies savings in time and effort, as well as avoidance of pain and obstacles. The theoretical structure is first broken down into the motive of financial gain, the organizational opportunity, and the personal willingness for deviant behavior. The motive derives from possibilities or threats, which can be individual or corporate. The opportunity is the acts to commit and to conceal financial crime, where conveniently committing a crime is based on status and access, while conveniently concealing crime is based on decay, chaos, and collapse. The willingness derives from choice or innocence, where choice relates to identity, rationality, and learning, while innocence relates to justification and neutralization. This model of the theoretical structure of deviant convenience in white-collar crime serves the purpose of stimulating further research into theoretical as well as empirical aspects of the white-collar crime phenomenon.
Gottschalk, Petter (2018)
Evaluation of fraud examinations: A principal-agent study of private internal investigations
[Popular scientific article]. International Journal of Business Continuity and Risk Management (IJBCRM), 8(1), s. 36- 48. Doi: 10.1504/IJBCRM.2018.090592
Gottschalk, Petter (2018)
Strategisk gransking - Mistanke om økonomisk kriminalitet
[Textbook]. Cappelen Damm Akademisk.
Gottschalk, Petter (2018)
Økonomisk kriminalitet - Ledelse og samfunnsansvar, 2. utgave
[Textbook]. Cappelen Damm Akademisk.
Gottschalk, Petter (2018)
Investigating White-Collar Crime: Evaluation of Fraud Examinations
[Non-fiction book]. Springer Science+Business Media B.V..
Gottschalk, Petter (2017)
Tip of the Iceberg: Estimating the Magnitude of Fraud and Corruption in the Shadow Economy
[Academic lecture]. Conference on Fraud and Corruption.
Gottschalk, Petter & Gunnesdal, Lars (2017)
Toppen av isfjellet: Omfanget av hvitsnippkriminalitet i Norge
[Report]. Manifest tankesmie.
Gottschalk, Petter (2017)
Strategisk gransking: Mistanke om økonomisk kriminalitet, 4. utgave
Analyse av former, omfang og utvikling av arbeidskriminalitet
[Report]. Samfunnsøkonomisk Analyse.
Gottschalk, Petter (2017)
White-Collar Crime Triangle: Finance, Organization and Behavior
[Article in business/trade/industry journal]. Journal of Forensic Sciences & Criminal Investigation, 4(1), s. 1- 7. - Fulltekst i vitenarkiv
White-collar crime is committed by members of the elite in society in their privileged roles in professional settings. White-collar crime can be explained by convenience theory, which suggests that crime occurs when there is a strong financial desire, convenient organizational opportunity, and willingness to adopt deviant behavior. In this article, the triangle of financial motive, organizational opportunity and deviant behavior is introduced as predictor of the tendency to commit white-collar crime. Multiple item scales are presented for each concept, which were applied in a questionnaire. Research results provide support for the triangle as a significant and strong predictor of criminogenity, where personal willingness to commit crime stands out as the main explanatory factor.
Gottschalk, Petter (2017)
Whistle-blowers in corruption detection in Norway
Gottschalk, Petter & Statinslas, Perry (red.). Public Corruption: Regional and National Perspectives on Procurement Fraud
Gottschalk, Petter (2017)
Convenience theory of white-collar crime
Gottschalk, Petter & Statinslas, Perry (red.). Public Corruption: Regional and National Perspectives on Procurement Fraud
Gottschalk, Petter & Tcherni-Buzzeo, Maria (2017)
Reasons for Gaps in Crime Reporting: The Case of White-Collar Criminals Investigated by Private Fraud Examiners in Norway
Prosjektledelse: fra initiering til gevinstrealisering
[Textbook]. Universitetsforlaget.
Gottschalk, Petter (2005)
Strategic Knowledge Management Technology
[Scientific book]. Idea Group Publishing.
Khandelwal, Vijay K & Gottschalk, Petter (2004)
Stages of Knowledge Management Technology: A Comparison of Law Firms in Norway and Australia
[Academic lecture]. Information Resources Management Conference.
Gottschalk, Petter (2004)
Informasjonsledelse - fra strategiutvikling til gevinstrealisering
[Scientific book]. Universitetsforlaget.
Gottschalk, Petter & Henriksen, Tom Erling (2004)
Operativ IT-ledelse
[Scientific book]. Fagbokforlaget.
Gottschalk, Petter & Solli-Sæther, Hans (2004)
Outsourcing av IT : strategi og styring ved tjenesteutsetting
[Scientific book]. Fagbokforlaget.
Gottschalk, Petter (2004)
Informasjonsteknologi i kunnskapsledelse
[Scientific book]. Universitetsforlaget.
Gottschalk, Petter & Khandelwal, Vijay K (2003)
Knowledge Management Practice in Australian Law Firms
[Academic lecture]. Fourth Annual Global Information Technology Management (GITM) World Conference.
Gottschalk, Petter & Khandelwal, Vijay K (2003)
Stages of Knowledge Management Technology in Australian Law Firms (Best Paper Award
[Academic lecture]. Proceedings of the 2003 Australian Conference on Information Systems (ACIS).
Gottschalk, Petter (2003)
Advokatfirmaet som kunnskapsbedrift, strategisk bruk av informasjonsteknologi
[Scientific book]. Fagbokforlaget.
Gottschalk, Petter (2003)
Ledelse av intellektuell kapital, kunnskapskapital gjennom ressursbasert strategi,
[Scientific book]. Universitetsforlaget.
Gottschalk, Petter (2002)
The Chief Information Officer: A Study of Managerial Roles in Norway,
[Academic lecture]. 35th Hawaii International Conference on System Sciences (HICSS-35).
Gottschalk, Petter (2002)
Knowledge Management through Information Technology
[Scientific book]. Fagbokforlaget.
Gottschalk, Petter (2002)
IT-strategi
[Scientific book]. Fagbokforlaget.
Karlsen, Jan T.; Gottschalk, Petter & Andersen, Erling S. (2002)
InformationTechnology Management Roles: A Comparison of IT executives and IT project managers
[Academic lecture]. Hawaii International Conference on Systems Sciences.
Gottschalk, Petter (2002)
IT-ledelse for kunnskapsbedrifter
[Scientific book]. Universitetsforlaget.
Gottschalk, Petter (2002)
Informasjonsledelse : fra forretningsbehov til informasjonssystem
[Scientific book]. Universitetsforlaget.
Welle-Strand, Anne & Gottschalk, Petter (2001)
Læring gjennom økonomi, system og prosjekt : festskrift til Erling S.Andersen Project Management and Information Technology
[Scientific book]. NKI publishing.
Gottschalk, Petter & Solli-Sæther, Hans (2001)
Integration between Business Planning and Information Systems Planning: An Analysis of Technology Exploration and Exploitation in Different Value Configurations
[Academic lecture]. 34th Hawaii International Conference on System Sciences (HICSS-34).
Gottschalk, Petter (2001)
IT-ledelse for kunnskapsbedrifter
[Scientific book]. Universitetsforlaget.
Gottschalk, Petter (2001)
Informasjonsledelse - fra forretningsbehov til informasjonssystem
Hvordan lykkes med økonomisk styring av informasjonsteknologi
[Academic lecture]. NHHK-dagene.
Gottschalk, Petter (1993)
Ansvar for bruk av data
[Popular scientific article]. Universitas
Gottschalk, Petter (1993)
Informasjonsteknologi som ny drivkraft i organisasjonssamfunnet
[Academic lecture]. Software'93.
Gottschalk, Petter (1993)
Krav til datasystemers brukervennlighet
[Popular scientific article]. Finansavisen
Gottschalk, Petter (1993)
Informasjonsteknologi påå dagsorden 1993
[Report]. .
Gottschalk, Petter (1993)
IT neste TI
[Scientific book]. Ad Notam Gyldendal.
Gottschalk, Petter (1993)
Teknologiledelse
[Scientific book]. Ad Notam Gyldendal.
Gottschalk, Petter (1992)
En god leder - hva er det? (nr. 8). - Menneske og maskin i samspill (nr. 9). - Hvor går grensen for bærekraftig utvikling? (nr. 9). - Passord og terninger (nr. 11). - Personvern i faresonen (nr. 13). - Elementært, min kjære Hidas (nr. 15). - E
[Popular scientific article]. ComputerWorld Norge
Gottschalk, Petter (1992)
Åtte krav til brukervennlig datasystem (nr. 16). - Studenters syn på LIS (nr. 18). - En reiserapport fra Japan (nr. 31). - Oppdragsforskning: Myter og fakta (nr. 34). - Studenters syn på EDB og ledelse (nr. 35). - Teleteknologi i stampe? (nr. 35
[Popular scientific article]. Teknisk Ukeblad
Gottschalk, Petter (1992)
Passord (28. februar). - Forfatter på eget forlag (3. mars). - Personvern i faresonen (18. mars). - Pass på passordet (21. mars). - Myter om oppdragsforskning (18. september)
[Popular scientific article]. Dagens næringsliv
Gottschalk, Petter (1992)
Informasjonsteknologi, organisasjon og styring
[Popular scientific article]. Bedre bedrift
Gottschalk, Petter (1992)
Teknologiledelse
[Popular scientific article]. Ukjent
Gottschalk, Petter (1992)
Jentespranget til Gutteklubben Grei
[Academic lecture]. Norske Kvinnelige Juristers Forening. Oslo.
Næringslivet og barneomsorgen - to verdener som bør kunne forenes
[Popular scientific article]. Ukjent
Gottschalk, Petter (1991)
Hvordan lykkes med LIS?
[Popular scientific article]. Stat og styring
Gottschalk, Petter (1991)
Fra data til informasjon (nr. 1). - Med EDB i barnas verden (nr. 2). - Kai P. Foundation (nr. 4). - Bildebehandling og mønstergjenkjenning (nr. 6). - Fokus på IT-konsulenter (nr. 10). - Forlokkende multimedia (nr. 11). - Fra IT-strategi til resu
[Popular scientific article]. ComputerWorld Norge
Gottschalk, Petter (1991)
Konkurranse eller samarbeid mellom norske IT-bedrifter?
[Academic lecture]. IT-industriens utviklingsforum. Oslo.
Gottschalk, Petter (1991)
Fra forskning til resultater
[Academic lecture]. InfoTech '91, Den norske Dataforening. Oslo.
Gottschalk, Petter (1991)
Næringslivets rolle for å bedre barns oppvekstvilkår
[Academic lecture]. Konferansen Barndom i Norge. InfoRama, Sandvika.
Gottschalk, Petter (1991)
Hvordan lykkes med IT - et lederansvar?
[Academic lecture]. IT-forum i Oslo kommune. Bolkesjø.
Gottschalk, Petter (1991)
IT - mål eller middel?
[Academic lecture]. Seminar Kontorutvikling. Oslo.
Gottschalk, Petter (1991)
Ledelsesinformasjonssystemer: Hvordan lykkes?
[Academic lecture]. SDS-konferansen. Beito.
Gottschalk, Petter (1991)
Sjefen må kvitte seg med dataskrekken
[Popular scientific article]. Teknisk Ukeblad
Gottschalk, Petter (1991)
Informasjonsteknologi og ledelse
[Popular scientific article]. Dagens næringsliv
Gottschalk, Petter (1991)
Norsk Data på vei mot bunnen?
[Popular scientific article]. Dagens næringsliv
Gottschalk, Petter (1991)
Turning useless data into useful information
[Academic lecture]. NordData. Oslo.
Gottschalk, Petter (1991)
Hvordan få ledere interessert i EDB?
[Academic lecture]. Mercur seminar. Oslo.
Gottschalk, Petter (1991)
Papirløse systemer
[Academic lecture]. Institutt for datasikkerhets konferanse. Oslo.
Gottschalk, Petter (1991)
Hvordan motivere og involvere ledelsen i bruk og planlegging av informasjonsteknologi
[Academic lecture]. Siviløkonomforeningens Tema Data. Oslo.
Gottschalk, Petter (1991)
Fra verdiløse data til nyttig informasjon
[Academic lecture]. SAS Institute seminar. Oslo.
Gottschalk, Petter (1991)
FOU-konsern i vranglås
[Popular scientific article]. Teknisk Ukeblad
Gottschalk, Petter (1991)
Konkurransesituasjonen for datasentraler
[Academic lecture]. DND-kveldsmøte. Oslo.
Gottschalk, Petter (1991)
Orientering om NR
[Academic lecture]. SI, Oslo (8. mars). - ERCIM Workshop, England (3. mai). - SISU-seminar, Oslo (7. juni). - Inst.
Toppledere og EDB - hvordan tenne interessen (nr.6). - Slik blir EDB-avdelingen en suksess (nr.10). - Statens IT-strategi en suksess? (nr.30). - Norsk IT i kjølvannet av Harlem-rapporten (nr.33). - Matnyttig IT-forskning (nr.35). - Forskningskonsernet Nor