The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados.
The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations.
OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally.
The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings.
The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework.
This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the whistle-blowing process in Barbados.
The author would like to acknowledge the insightful comments of the Editor and two anonymous reviewers.
Alleyne, P. (2016), "The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados", Journal of Applied Accounting Research, Vol. 17 No. 2, pp. 190-210. https://doi.org/10.1108/JAAR-12-2013-0118Download as .RIS
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