Abstract
The levers of control have become a critical area of research in organisational studies, as they can enhance performance across various contexts and align employee behaviour with organisational strategic goals. Numerous studies have examined how the four levers of control, namely diagnostic control, boundary systems, interactive control, and belief control, can be strategically utilised to achieve desired outcomes. While much of this research has focused on private-sector organisations, there is limited attention to how these levers can influence employee attitudes in public-sector organisations. The need for public sector reform is increasingly important for improving efficiency, accountability, and service quality to meet citizens’ evolving needs effectively and transparently. Moreover, the issue of corruption in public sector organisations is a significant concern, as it undermines trust, wastes public resources, and damages the reputation of institutions, highlighting the need for effective control mechanisms to ensure transparency and accountability. This raises a critical question: can the levers of control effectively influence employees’ attitudes towards corruption in the public sector? Addressing this question is essential for understanding how control mechanisms can support public-sector reforms and drive positive outcomes at the employee level. Examining employees’ perspectives can be challenging, as corruption is a sensitive issue and measuring actual corruption at the organisational level can be difficult due to confidentiality concerns. Additionally, individual traits may moderate this relationship; morally engaged employees are more likely to act honestly and comply with the organisational policy, morally disengaged individuals may have a weaker sense of right and wrong and may tolerate corruption even when a control system is in place. This study examines the moderating effect of moral disengagement on the relationship between levers of control and employees’ attitudes towards corruption. The findings can serve as a guideline for designing effective control frameworks that balance accountability with empowerment, ultimately enhancing organisational performance and employee well-being. Furthemore, the findings add to the growing knowledge of organisational behaviour and provide practical implications for managing human capital in dynamic and competitive environments.
Metadata
| Item Type: | Thesis (PhD) |
|---|---|
| Creators: | Creators Email / ID Num. Haron, Noor Hasniza UNSPECIFIED |
| Contributors: | Contribution Name Email / ID Num. Thesis advisor Alias, Norhayati UNSPECIFIED Advisor Tuan Mat, Tuan Zainun tuanz693@uitm.edu.my |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management H Social Sciences > HF Commerce > Business ethics |
| Divisions: | Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy |
| Programme: | Doctor of Philosophy (Accountancy) |
| Keywords: | Public sector, Management control systems, Levers of control, Anti-corruption, Organizational integrity, Employee attitudes |
| Date: | May 2026 |
| URI: | https://ir.uitm.edu.my/id/eprint/143748 |
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