Emerging during the same period as cognitive dissonance and ‘‘rationalization,’’ work by
Sykes and Matza (1957) outlines the key elements of ‘‘neutralization,’’ and has been a springboard
for numerous studies in sociology and criminology. Schiller (2005) reviews 20 papers that study
neutralization, observing that the heart of neutralization theory is that deviant activities can be
predicted by the extent to which a potential bad actor is able to neutralize (in advance) the
individual and/or social perceptions of norm violation. Schiller (2005) calls for additional research
into conditions under which neutralization occurs as well as the associated effects of intervention
(disablers of neutralization). For example, training that addresses ethical versus unethical behavior
may influence a person considering a fraudulent act. Consider the purchasing manager who is
reminded that accepting gifts in excess of $25 might influence his or her decision and therefore
accepting such gifts may be cause for termination unless reported to the human resources
department. This person may pause before accepting a large gratuity as a result of this trainingbased
intervention.