In the first of two coauthored articles on the subject, “Techniques of Neutralization: A Theory of Delinquency” (1957), Matza and Sykes proposed a “drift theory” (also known as neutralization theory), according to which delinquents use a series of justifications to neutralize their deviant behaviour.
Sykes and Matza outlined five neutralization techniques: denial of responsibility, denial of injury, denial of victims, appeal to higher loyalties, and condemnation of condemners.
Why is it called neutralization theory? People justify and rationalize their behavior through neutralizing it or making it appear not so serious, so as to alleviate their guilt.
The idea of such techniques was first postulated by David Matza (born May 1, 1930) and Gresham Sykes (born 1922) during their work on Edwin Sutherland's Differential Association in the 1950s.