Source: (1994) New York, NY: Cambridge University Press, 279p.

This essay and review addresses 2 issues in corporate crime sanctioning. First, corporations, and not individuals, are held accountable in crime and thus are the targets of enforcement. Second, the law does not ensure that sanctioned corporations take actions against their employees responsible for crimes. Individualism, and the collectivist traditions of law and economics, are each used to specify a range of 20 prerequisites for the allocation of responsibility for corporate crime, along with an Accountability Model that imposes responsibility on all who participate in the illegality.