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In order for neutralization to result in deviance, persons must (1) accept a technique of neutralization and (2) believe that they are in a situation in which the technique is applicable. Prior studies have confounded these two factors or ignored one of them. Employing a sample of college students, we examine the effect of both factors on cheating and shoplifting. Our central hypothesis is that acceptance of neutralizations will lead to deviance only when people believe that they are in situations in which the neutralizations apply. This hypothesis was supported for both forms of deviance. The consideration of both factors leads to an increase in the explanatory power of neutralization theory, allows us to better predict when the acceptance of neutralizations will lead to deviance, and sheds light on the mixed results of past neutralization research.
Agnew et al. (Sat,) studied this question.