Box 14.11
Example of negative case analysis
1. The initial version of the theory is:
Embezzlement occurs when someone has learned in connection with the business or profession in which he is employed that some forms of violation of trust merely technical and are not really illegal or wrong. Conversely, that if this definition has not been learned, then violations do not occur.
2. Interviews with imprisoned embezzlers made it clear they knew it was illegal. Theory changed to:
Embezzlement occurs when the holder of a position of trust defines a need for extra funds or extended use of property as an emergency which cannot be met by legal means.
3. Some interviewees said they had taken money without an emergency; others said they had at times been confronted by an emergency but had not taken money. Theory changed to:
Embezzlement occurs when persons in positions of trust conceive of themselves as having incurred financial obligations which are not socially sanction able and which must be satisfied by private means.
4. Checking against previous and subsequent interviews revealed instances in which nothing existed that could be considered a financial obligation, and others in which non-sanctionable obligations had existed without embezzlement. Theory changed to:
Embezzlement occurs not only for the reason cited in the previous version, but also because of present discordance between the embezzler’s income and expenditure:
5. Further study of the interview records revealed instances where the conditions existed but embezzlement had not occurred. Theory changed to its final version:
Trusted persons violate that trust they see themselves as having a financial problem which is non-shareable, are aware that this problem can be secretly resolved by violation of the position of trust, and are able to apply to their own conduct in that situation verbalizations which enable them to adjust their conception of themselves as users of the entrusted funds or property.
This was tested against all the data gathered previously and new data, no negative cases being found.
(Adapted from Kidder, 1981, p. 243.)