In a recent article entitled Bridging the Gap Between Research and Practice: How Neutralization Theory Can Inform Reid Interrogations of Identity Thieves, the authors point out that the foundation of the Reid Nine Steps of Interrogation (specifically theme development) is grounded in strong psychological principles - in this case neutralization theory.

As the authors state:

"Themes are the heart of interrogations in that they serve to psychologically excuse the suspect's behaviors. By voicing excuses as to why the suspect's behavior is acceptable, interrogators may be able to break down some of the existing mental, psychological, and physical barriers. Once the suspect realizes that interrogators understand and are sympathetic to the situation, there is a greater chance the suspect will discuss the crime or incident. The objective of the interview is to uncover the truth, and themes are one of the most effective methods to get the suspect to explain the act or situation in question (Leo 1996).....

As previously explained, themes are detailed scenarios developed by interrogators that are based on the neutralization (or neutralizations) that offenders use to make sense of their actions. By increasing their knowledge on the varying types of neutralizations that offenders use for different types of crimes, interrogators will increase their chances of obtaining confessions. In what follows, we show how research examining the neutralizations used by identity thieves can inform and guide police in their interrogations using the Reid Technique." Click here for the complete article.