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Article
Publication date: 30 April 2021

Pim Verschuuren

The implementation of whistleblowing policies is emblematic of the reforms undertaken by international sports organisations in the aftermath of major governance and…

Abstract

Purpose

The implementation of whistleblowing policies is emblematic of the reforms undertaken by international sports organisations in the aftermath of major governance and integrity scandals. However, sport has particular organisational and cultural characteristics that reduce the likelihood of whistleblowing behaviour. This article looks at the quality of reporting policies in sports to assess how far the reporting mechanisms encourage whistleblowers.

Design/methodology/approach

A whistleblowing policy quality assessment system was built and applied to 45 international sport organisations.

Findings

The research identified 23 reporting mechanisms but, despite marked differences between them, most policies are of low quality. In particular, whistle-blower protection regimes and promotion strategies are lacking.

Research limitations/implications

The research suggests that reporting mechanisms currently in place are not likely to encourage whistle-blowers and questions the performance of these mechanisms as well as the objectives of the organisations, which may reflect “window-dressing” strategies. This may have implications for other areas of “good governance” reform.

Practical implications

An assessment questionnaire for sport reporting policies has been created and tested. It was sent to international sport organisations to assist them in identifying policy gaps and improving their policy.

Originality/value

The analysis does not limit itself to the presence or absence of “good governance” measures. It also explores their quality. It proposes a comprehensive assessment grid for whistleblowing policies in international sport that practitioners and researchers may wish to use in future.

Details

Sport, Business and Management: An International Journal, vol. 11 no. 4
Type: Research Article
ISSN: 2042-678X

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Article
Publication date: 2 July 2018

Dominic Peltier-Rivest

This paper aims to explore how well reporting mechanisms work, investigate current trends and develop a framework for implementing effective mechanisms.

Abstract

Purpose

This paper aims to explore how well reporting mechanisms work, investigate current trends and develop a framework for implementing effective mechanisms.

Design/methodology/approach

This study is based on primary and secondary data, criminology theory and best corporate strategies.

Findings

This study shows that the median number of annual reports equals 1.2 per cent of the number of employees in an organization and that 40 per cent of these reports have merit (Navex Global, 2014). In addition, 42.2 per cent of all frauds are detected through internal reports, whatever their form. Organizations with formal reporting mechanisms sustain fraud losses that are 40.5 per cent less than other organizations (ACFE, 2014). Moreover, employees are more willing to report theft, human resource and workplace issues than fraud and corruption, while 21 per cent of all whistleblowers have experienced some form of retaliation for reporting wrongdoing (Ethics Resource Center, 2014). Results from primary data show that the option to remain anonymous is offered only by 74 per cent of all reporting mechanisms. This paper argues that effective reporting mechanisms should actively encourage whistleblowing, that all credible allegations should be independently investigated and that whistleblowers should be offered the option to remain anonymous. The oversight and the daily administration of reporting mechanisms should be given to two different parties who are independent from management and who do not participate in incentive compensation plans (Lipman, 2012).

Research limitations/implications

This paper extends previous research by reporting on current hotline trends and integrating various factors into a framework to implement effective reporting mechanisms.

Originality/value

It is the first paper to investigate the effectiveness of reporting mechanisms and current policy trends.

Details

Journal of Financial Crime, vol. 25 no. 3
Type: Research Article
ISSN: 1359-0790

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Article
Publication date: 27 August 2014

Wendy Stubbs and Colin Higgins

The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and…

Abstract

Purpose

The purpose of this paper is to investigate the internal mechanisms employed by early adopters of integrated reporting in Australia to manage their reporting process and explores whether integrated reporting is stimulating innovative disclosure mechanisms.

Design/methodology/approach

The study was based on in-depth semi-structured interviews with organisations in varying stages of implementing integrated reporting. In total, 23 interviews were conducted with sustainability managers, finance managers and communications managers across 15 organisations. A content analysis of the interviews was undertaken using qualitative coding techniques.

Findings

While the organisations that are producing some form of integrated report are changing their processes and structures, or at least talking about it, their adoption of integrated reporting has not necessarily stimulated new innovations in disclosure mechanisms. This study did not uncover radical, transformative change to reporting processes, but rather incremental changes to processes and structures that previously supported sustainability reporting.

Research limitations/implications

A major limitation of this research study was the small sample of organisations and stakeholders that participated, and the single-country focus. Finance, accounting and strategy people were particularly under-represented in this study, as well as external stakeholders, and the conclusions can only be tentative until further tested.

Practical implications

This paper sheds light on the practices of early adopters of integrated reporting, and their learning could inform other organisations considering an integrated reporting approach.

Originality/value

As an emerging phenomenon, there are few empirical studies exploring integrated reporting practices and this paper provides some insights into integrated reporting in Australia.

Details

Accounting, Auditing & Accountability Journal, vol. 27 no. 7
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 5 February 2018

Joseph Phiri and Pinar Guven-Uslu

The purpose of this paper is to investigate accounting and performance reporting practices embraced in the midst of a pluralistic institutional environment of an emerging…

Abstract

Purpose

The purpose of this paper is to investigate accounting and performance reporting practices embraced in the midst of a pluralistic institutional environment of an emerging economy (EE), Zambia. The research is necessitated due to the increased presence and influence of donor institutions whose information needs may not conform to the needs of local citizens in many EEs.

Design/methodology/approach

The study draws on institutional pluralism and Ekeh’s post-colonial theory of “two publics” to depict pluralistic environments that are typical of EEs. Primary data were collected through semi-structured interviews with 33 respondents drawn from the main stakeholder groups involved in health service delivery including legislators, policy makers, regulators, healthcare professionals and health service managers. Data analysis took the form of thematic analysis which involved identifying, analysing and constructing patterns and themes implicit within the data that were deemed to address the study’s research questions.

Findings

Findings indicate that Zambia’s institutional environment within the health sector is highly fragmented and pluralistic as reflected by the multiplicity of both internal and external stakeholders. These stakeholder groups equally require different reporting mechanisms to fulfil their information expectations.

Social implications

The multiple reporting practices evident within the health sector entail that the effectiveness of health programmes may be compromised due to the fragmentation in goals between government and international donor institutions. Rather than pooling resources and skills for maximum impact, these practices have the effect of dispersing performance efforts with the consequence of compromising their impact. Fragmented reporting equally complicates the work of policy makers in terms of monitoring the progress and impact of such programmes.

Originality/value

Beyond Goddard et al. (2016), the study depicts the usefulness of Ekeh’s theory in understanding how organisations and institutions operating in pluralistic institutional environments may be better managed. In view of contradictory expectations of accounting and performance reporting requirements between the civic and primordial publics, the study indicates that different practices, mechanisms and structures have to be embraced in order to maintain institutional harmony and relevance to different communities within the health sector.

Details

Journal of Accounting in Emerging Economies, vol. 8 no. 1
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 18 November 2019

Cassandra Cross

The purpose of this paper is to reflect on the reporting of cybercrime in Australia, specifically the reporting of fraud.

Abstract

Purpose

The purpose of this paper is to reflect on the reporting of cybercrime in Australia, specifically the reporting of fraud.

Design/methodology/approach

Using an evaluation of the (former) Australian Cybercrime Online Reporting Network (ACORN), this paper provides a commentary on the report findings, including both positive and negative aspects of the reporting mechanism.

Findings

The paper focuses on three key challenges that were identified in the evaluation: victim satisfaction; quality of data; and unintended consequences. Each of these topics is outlined and located within a broader context to better understand the evaluation findings.

Research limitations/implications

This viewpoint paper is a commentary based upon an evaluation of ACORN which itself has several limitations of its methodology. Despite this, the evaluation provides important insights into the challenges that currently exist with the online reporting of fraud offences both in Australia, and worldwide.

Practical implications

This paper emphasises the structural and systemic issues that exist for the reporting of fraud in Australia. It therefore warns against placing blame exclusively on police agencies as responsible for these results. Instead, it advocates the need for society to take a more coordinated and collaborative approach to the policing of fraud, which includes law enforcement, government and industry partners.

Social implications

The paper documents some of the underlying reasons for additional trauma and harm experienced by victims of fraud in their efforts to report their incident and receive what they perceive to be an appropriate criminal justice response. These must be acknowledged in order to make the required change.

Originality/value

This paper is a commentary and reflection on the current way in which fraud is reported in Australia. It points to a need to rethink this approach in some key areas. It highlights the critical need for an education campaign to dispel some of the myths that exist in relation to realistic police responses to fraud, and also calls for the need to consider alternatives to the exclusively online system currently in operation, as well as larger questions about notions of justice and appropriate responses to fraud victims.

Details

Policing: An International Journal, vol. 43 no. 1
Type: Research Article
ISSN: 1363-951X

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Article
Publication date: 12 July 2021

Abir Hichri

This paper aims to draw on the agency theory to examine the relationship between corporate governance and integrated reporting on a sample of 120 listed French companies…

Abstract

Purpose

This paper aims to draw on the agency theory to examine the relationship between corporate governance and integrated reporting on a sample of 120 listed French companies making up the SBF 120 Index during the period 2016–2019.

Design/methodology/approach

The methodology adopted in the present study consists of the hypothetico-deductive approach. Thus, as part of this quantitative approach, the authors aim at investigating the hypotheses concerning the impact of corporate governance mechanisms on integrated reporting. Moreover, the applied data are analyzed using the multiple linear regressions.

Findings

The finding of this study is that the cognitive diversity and audit committees have a positive and significant effect on integrated reporting. However, the chief executive officer’s duality and the board’s size have a positive and non-significant effect on integrated reporting.

Originality/value

In fact, this study contributes to the literature on the practices of integrated reporting. Faced with the rarity of studies linking the corporate governance mechanisms and the integrated reporting, this study makes a huge contribution to the determinants of integrated reporting.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 5 June 2017

Philmore Alleyne, Wayne Charles-Soverall, Tracey Broome and Amanda Pierce

Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to…

Abstract

Purpose

Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to examine perceptions, attitudes and consequences (actions and reactions) of whistleblowing, as well as the predictors of internal and external whistleblowing intentions, by using Graham’s (1986) model of principled organizational dissent in a small emerging and collectivist culture like Barbados.

Design/methodology/approach

The study utilized a self-administered survey of 282 accounting employees working in organizations in Barbados.

Findings

Results reveal that there is little awareness of whistleblowing legislation. Most respondents perceive whistleblowing as ethical and favor internal over external whistleblowing. Findings show that personal responsibility and personal costs significantly influence internal whistleblowing intentions, while personal costs influence external whistleblowing. Using qualitative data, several themes emerged as influencing whistleblowing: perceived benefits of whistleblowing, actual whistleblowing experiences (handling of reports), personal costs (climate of fear and hostility), perceived lack of anonymity and cultural norms.

Research limitations/implications

Future research should control for social desirability bias and use more rigorous qualitative approaches such as face-to-face interviews and focus groups to gain in-depth opinions and feelings on the topic.

Practical implications

Whistleblowing can be achieved through such mechanisms as perceived organizational support, strong ethical codes of conduct, rewarding ethical behavior and promoting sound work ethics in organizations.

Originality/value

This paper explores whistleblowing in an emerging economy where there has been little research on the topic. Thus, this study supplements the existing research in emerging economies by examining the applicability of Graham’s (1986) model of principled organizational dissent.

Details

Meditari Accountancy Research, vol. 25 no. 2
Type: Research Article
ISSN: 2049-372X

Keywords

Content available
Article
Publication date: 30 December 2020

Patrice De Micco, Loredana Rinaldi, Gianluca Vitale, Sebastiano Cupertino and Maria Pia Maraghini

The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential…

Abstract

Purpose

The purpose of this paper is to investigate the challenges that companies could face over time when dealing with sustainability reporting (SR) and focusses on potential mechanisms they may adopt to cope with them.

Design/methodology/approach

The investigation is conducted adopting the theoretical framework proposed by Baret and Helfrich (2018) and using a longitudinal case study.

Findings

The authors found that the challenges that gradually arose induced the evolution of SR. Dissemination, employees’ involvement, managerial commitment and routinization/institutionalization of reporting practices appeared to be useful mechanisms to face the related challenges. Conversely, the authors found that stakeholders’ engagement scarcely affected SR. Furthermore, the legislation impacted the extent and quality of disclosed contents and fostered the standardization of the reporting process.

Practical implications

In analysing how Estra faced SR challenges, this paper emphasizes the mechanisms that can be used to properly manage them, in a gradual and holistic way. Hence, this study offers a useful example for companies approaching SR for the first time.

Originality/value

The authors adopt a holistic theoretical perspective providing evidence on how SR development within a company depends on the continuous and integrated management of its multiple challenges, also suggesting that its interdependencies with the definition and execution of sustainability should be exploited.

Details

Meditari Accountancy Research, vol. 29 no. 3
Type: Research Article
ISSN: 2049-372X

Keywords

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Article
Publication date: 9 January 2017

Elisa Giacosa, Alberto Ferraris and Stefano Bresciani

The purpose of this paper is to create a conceptual model that practically assists companies to produce an effective voluntary external intellectual capital disclosure…

Abstract

Purpose

The purpose of this paper is to create a conceptual model that practically assists companies to produce an effective voluntary external intellectual capital disclosure (ICD) and valorises both the company’s and the stakeholders’ role. It illustrates the relationship among voluntary ICD mechanisms and it takes into consideration the feedback mechanism from external stakeholders.

Design/methodology/approach

Nielsen and Madsen’s (2009) study constitutes the framework of the conceptual model, as it refers to a “sender to receiver” model, which is particularly useful for the research.

Findings

An effective ICD may only be achieved through a combination of decisions taking into account each individual company’s needs and those of stakeholders’ ones. In addition, the dimensions on which the conceptual model is based are already in use in other widespread disclosure models, and this favours the company.

Research limitations/implications

Limitations concern design features, recipients and validity of the conceptual model. In terms of theoretical implications, the model emphasizes an “integrated ICD” approach; in addition, the model is based on some dimensions which characterize widespread and general communication models already in use.

Practical implications

First, this relates to the production of an effective ICD when considered as “one-way information”, from the company to the stakeholders. Second, this relates to the interaction between the company and its stakeholders, within a dyadic exchange.

Originality/value

The conceptual model is based on some dimensions which characterize widespread and general communication models already in use, which in the model are applied to ICD. Therefore, companies may favour making an ICD, as they are already confident and familiar with these dimensions.

Details

Journal of Intellectual Capital, vol. 18 no. 1
Type: Research Article
ISSN: 1469-1930

Keywords

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Abstract

Details

Learning from International Public Management Reform: Part A
Type: Book
ISBN: 978-0-7623-0759-3

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