The Role of Management Control System in Mitigating Corruption: The Levers of Control Perspective

A Management Control System (MCS) is a comprehensive mechanism organizations can use to ensure that their strategies and plans are effectively implemented to achieve their objectives. This concept paper explores the application of Management Control Systems (MCS), specifically concerning levers of control (LOC), for behavioral control. Based on the comprehensive literature review, it is expected that LOC will be able to provide a pathway to mitigate corruption not only from the perspective of fraud diamond theory but also from the perspective of agency theory.  Agency theory highlights the inherent conflict of interest between agents, who have more information about their actions and intentions, and principals, who rely on agents to act in their best interest. This information asymmetry creates opportunities for agents to engage in corrupt practices, such as embezzlement, bribery, or fraud, including unethical behavior that may undermine organizational goals and trust. Effective control mechanisms are essential to mitigate these risks and ensure alignment between agents' actions and principals' objectives. Furthermore, organizations can apply the principles of fraud diamond theory when creating an effective control framework to deter corruption

Urban Students’ Attitude towards Learning Chemistry

AbstractIn this current era, the world is facing environmental challenges where the future communities are losing interest in science subjects such as chemistry. There are many factors that contributed to students’ success. One of the factors is the students’ attitude in learning. The result of this study revealed that majority of the urban students have positive attitude towards learning chemistry when they conduct chemistry experiments in the laboratory. Students also show positive attitude towards teachers’ teaching style. Result also revealed that most students have negative attitude towards chemistry because they lack interest in the subject and the syllabus itself