An Empirical Examination of Psychological Climate and Internal Disclosure Policy Compliance

Abstract

The purpose of this study is to examine the impact of psychological climate perceptions on the employee’s intent to comply with the organization’s whistle-blower policies. This study also endeavors to add evidence to the debate concerning the effectiveness of implementing anti-retaliation measures to improve whistle-blowing behavior. Survey results show that psychological climate perceptions of fairness and commitment to the organization influence the employee’s attitude toward whistle-blower policies, perception of how important others within the organization view the act of whistle-blowing and the employee’s intent to blow the whistle. The results of this study also suggest that anti-retaliation measures used by government policy makers and organizations to improve whistle-blowing behavior may not be an effective strategy. This manuscript discusses the implications of the findings on whistle-blowing behavior and the debate concerning anti-retaliation measures.

Citation

Young, R. (2016), "An Empirical Examination of Psychological Climate and Internal Disclosure Policy Compliance", Advances in Accounting Behavioral Research (Advances in Accounting Behavioural Research, Vol. 19), Emerald Group Publishing Limited, Leeds, pp. 127-154. https://doi.org/10.1108/S1475-148820160000019005