Oc tutorial three: complexity and interrelatedness in explaining oc. Discussions during the previous tutorial sessions have already made clear that manifestations of organisational crime are complex. They include a broad range of different settings, actions and actors. To analyse this complexity, scholars have taken a variety of theoretical approaches that focus on different levels of analysis. Micro: focusing on the theories discussed in criminological perspectives (strain theory, learning theories, rational choice, neutralisation). Examples: everybody is doing it , i wasn"t hurting anyone , this was the only way for my corporation to survive in this economy , it"s the fault of the system, the laws are corrupt , it"s good for the economy . If all the people in the corporations say yes we take bribes but we have good reasons , neutralizations it"s a process, but people will learn.