Search results

1 – 10 of over 2000

Abstract

Details

Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84855-377-4

Article
Publication date: 29 April 2020

Sara Altaf, Muhammad Zahid Iqbal, Jan-Willem van Prooijen and Malik Ikramullah

This study seeks to examine the links between employee agreeableness, group performance, and peers' perceptions of threat of retaliation, through relationship conflict.

Abstract

Purpose

This study seeks to examine the links between employee agreeableness, group performance, and peers' perceptions of threat of retaliation, through relationship conflict.

Design/methodology/approach

In a laboratory setting, 42 groups of undergraduate students (N = 182) from a Pakistani university were assigned to group projects to be completed within four months. Data collected from three different questionnaires at four different times and actual scores awarded by the course instructor to each group were used for the analyses. Based on rWG(J) and ICC(1), level 1 (182 students') data were aggregated to level 2 (groups), and then analysed using regression analysis followed by Preacher and Hayes' bootstrapping procedure.

Findings

Results suggest that high agreeableness predicts group performance positively and peers' perceptions of threat of retaliation negatively. Moreover, relationship conflict among group members significantly mediates the agreeableness-group performance relationship. The above relationships may be sensitive to national culture.

Research limitations/implications

In this study, groups were formed for a few months, whereas in real organizational life, workgroups are formed for different durations. Therefore, the range of situations to which these findings generalize remains an open question.

Practical implications

Agreeableness of group members can be constructive for performance of the group. Managers may utilize this insight while forming groups, and rating performance.

Originality/value

There is dearth of research illuminating how employee's personality traits affect group performance and appraisal ratings. The study tests the effects of employee agreeableness on: (1) group performance, as rated by supervisors; (2) the threat of retaliation, as perceived by peer raters; and (3) the mediating effect of relationship conflict.

Details

International Journal of Productivity and Performance Management, vol. 70 no. 4
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 10 March 2018

Gladys Lee and Xinning Xiao

Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and…

1245

Abstract

Whistleblowers have been credited for uncovering financial scandals in companies globally, including Enron, Olympus Corporation, and WorldCom. Despite increasing support and incentives for whistleblowing, there generally remains reluctance to blow the whistle. Thus, the purpose of this study is to review: (1) the determinants of internal and external whistleblowing on accounting-related misconduct, (2) U.S. whistleblowing legislation on accounting-related misconduct and related research, and (3) the effects of whistleblowing on firms and whistleblowers. Within each area, suggestions for future research are offered.

Details

Journal of Accounting Literature, vol. 41 no. 1
Type: Research Article
ISSN: 0737-4607

Keywords

Book part
Publication date: 1 February 2009

Bryan Mercurio

The appropriateness of retaliatory trade measures in the World Trade Organization dispute settlement process have increasingly come under scrutiny in recent years. Several Members…

Abstract

The appropriateness of retaliatory trade measures in the World Trade Organization dispute settlement process have increasingly come under scrutiny in recent years. Several Members and commentators alike have recommended large-scale amendments to the Dispute Settlement Understanding (DSU) to provide alternatives to retaliatory measures, with the most notable including compensation, collective retaliation, and increased special and differential treatment for developing countries and/or widespread loss of privileges for non-conforming respondents.

Unfortunately, many of the proposals failed to first identify the aims and objectives of the retaliatory phase, or even of dispute settlement more generally. This chapter takes a more holistic approach in its analysis of whether any of the current proposals will improve (or harm) the system. In doing so, this chapter will first assess the effectiveness and appropriateness of retaliatory trade measures by evaluating the goals and objectives in which it is designed to achieve. It will then evaluate some of the more prominent proposals for amending the DSU under the same framework. Taking such an approach will allow for a more comprehensive review and will reveal not only the problems with retaliatory trade measures, but also its positive aspects, and not only the positive aspects of the suggested alternatives but also where they may be detrimental to the system.

Details

Trade Disputes and the Dispute Settlement Understanding of the WTO: An Interdisciplinary Assessment
Type: Book
ISBN: 978-1-84855-206-7

Keywords

Article
Publication date: 1 February 2024

Meysam Manesh, Assad Tavakoli, Adebukola E. Oyewunmi and Soma Pillay

This paper aims to understand employees’ propensity to blow the whistle in two East African countries. This study develops a model of ethical decision-making (EDM) to assist…

61

Abstract

Purpose

This paper aims to understand employees’ propensity to blow the whistle in two East African countries. This study develops a model of ethical decision-making (EDM) to assist management in predicting the probability of whistleblowing in Kenya and Uganda. It also seeks to find the moderating effect of perceived retaliation on whistleblowing intention.

Design/methodology/approach

This study administers a standardized questionnaire to employees in Kenya and Uganda to measure their perceptions about whistleblowing in their organizations. This study uses partial least square structural equation modeling to test the hypotheses. This study uses four constructs, namely, awareness, judgment, retaliation and likelihood, of blowing the whistle. These constructs are measured with multiple-item scales.

Findings

The results show that ethical awareness and judgment significantly increase willingness to engage in whistleblowing in East Africa. However, this study does not find a significant retaliation effect on whistleblowing intention. Instead, this study finds that awareness and judgment mediate between retaliation and willingness to engage in whistleblowing.

Research limitations/implications

This study contributes to EDM topics. It advances the understanding of the whistleblowing concept, the retaliation effect and the reasons to encourage blowing the whistle in Africa. However, this study did not consider cultural factors, such as nationality, patriotism and ethnicity. Moreover, the results are only based on data from Uganda and Kenya and may not apply to other sub-Saharan nations.

Practical implications

These findings are particularly significant for managers and policymakers in East Africa, where fear of retaliation and lack of awareness are the main barriers to whistleblowing. The results may help managers develop human resource practices to include policies to support moral behavior. It may also provide insights to the policymakers to understand the factors that facilitate whistleblowing practices and help them to adopt new strategies or policies to stimulate whistleblowing culture.

Originality/value

This study is one of the initial empirical studies in the East Africa context to explore the EDM predictors and the impact of retaliation on the whistleblowing intention.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

Book part
Publication date: 3 September 2018

Işıl Karatuna and Oğuz Başol

The act of reporting illegal and unethical practices in the workplace has become an increasingly important issue for researchers and organizational management over the past…

Abstract

The act of reporting illegal and unethical practices in the workplace has become an increasingly important issue for researchers and organizational management over the past several decades. This study tested a model of whistleblowing in which perceived organizational retaliation and upward communication satisfaction were hypothesized to act as predictors of types of whistleblowing intentions using a representative sample of employees working in Kirklareli, Turkey (n = 1,012). Structural equation modeling indicated that perceptions of upward communication satisfaction were positively associated to blowing the whistle to internal channels like immediate supervisor and upper management and negatively related to staying silent and external whistleblowing. In addition, perceived threat of retaliation from an organization was negatively related to blowing the whistle to internal channels and positively related to staying silent and external whistleblowing. The present study has contributed to our understanding of whistleblowing in a relatively new national context by clarifying its associations with perceived organizational retaliation and communication with management.

Details

Redefining Corporate Social Responsibility
Type: Book
ISBN: 978-1-78756-162-5

Keywords

Article
Publication date: 23 March 2012

Claus D. Zimmermann

The purpose of this paper is to show that, instead of replacing trade retaliation with alternatives that are equally problematic, such as monetary damages, mandatory trade…

Abstract

Purpose

The purpose of this paper is to show that, instead of replacing trade retaliation with alternatives that are equally problematic, such as monetary damages, mandatory trade compensation, or formal membership sanctions, the World Trade Organization (WTO) might gain from relying exclusively on informal remedies.

Design/methodology/approach

The paper critically reviews the main proposals brought forward in the literature and by WTO members on how to reform WTO remedies. It takes a fresh look at whether any viable, both economically and legally sensitive, alternatives exist.

Findings

First, the fact that WTO dispute settlement does not rely on monetary damages and on reparation for past losses is economically justified. Second, switching to an alternative remedy of mandatory trade compensation is not a viable alternative to proportional countermeasures. Third, introducing formal membership sanctions into the WTO would either remain ineffective or turn out to be counterproductive for progressive trade liberalization. Fourth, in order not to provoke an excessive increase of the total cost for WTO members to breach their obligations, any strengthening of the WTO's informal remedies should not be undertaken on top of existing remedies, but as part of a major paradigm shift built on the abrogation of trade retaliation.

Practical implications

The article contributes to the ongoing debate on how to reform the WTO's dispute settlement mechanism.

Originality/value

This article joins an already vast body of literature dealing with potential reforms of the WTO's dispute settlement mechanism. It provides a holistic review of the main existing reform proposals under both legal and economic aspects and adds original insights in discussing the replacement of trade remedies by strengthened informal remedies.

Open Access
Article
Publication date: 19 March 2021

Tatiana Iwai, Luciana Yeung and Rinaldo Artes

This study aims to examine the effects of peer ethical behavior and individual differences in valuation of fairness vs loyalty on whistleblowing intentions in academic settings…

2710

Abstract

Purpose

This study aims to examine the effects of peer ethical behavior and individual differences in valuation of fairness vs loyalty on whistleblowing intentions in academic settings. This study also tests the underlying mechanism responsible for the effects of peer behavior on reporting intentions, namely, fear of reprisal.

Design/methodology/approach

A survey was conducted with 947 undergraduate students. The model was tested using ordinary least squares regression models followed by bootstrapped mediation analyses.

Findings

Results showed that the effects of peer ethical behavior on whistleblowing intentions are mediated by fear of retaliation. Moreover, the findings indicated that, for low-severity transgressions, there is an interactive effect between fear of retaliation and endorsement of fairness over loyalty on whistleblowing intentions.

Research limitations/implications

When the misconduct is seen as minor, a potential whistleblower may understand that the expected costs outweigh the possible benefits of blowing the whistle. In such situations, higher fear of retaliation would undermine the effects of individual’s endorsement of fairness over loyalty on reporting intentions.

Practical implications

As the social environment significantly affects someone’s whistleblowing intentions, there should be visible efforts to improve and to foster an ethical infrastructure in organizations.

Social implications

As fear of retaliation by peers is one of the most important determinants affecting the decision to report misconduct in general, there must be serious efforts from leaders to mitigate any threat of retaliation to those who come forward.

Originality/value

This work contributes to the discussion about individual and situational antecedents of whistleblowing. More importantly, it sheds light on one potential boundary condition for the influence of the fairness–loyalty tradeoff on whistleblowing decisions: severity of the transgression. The findings provide initial evidence that, for low-severity transgressions, fear of retaliation weakens the positive effects of one’s moral compass in terms of preference for fairness over loyalty on whistleblowing intentions.

Details

RAUSP Management Journal, vol. 56 no. 2
Type: Research Article
ISSN: 2531-0488

Keywords

Book part
Publication date: 26 October 2016

Randall Young

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…

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.

Article
Publication date: 17 September 2010

Angela Miles, Marka Fleming and Arlise P. McKinney

Retaliation complaints in the workplace have increased 71 percent in the past ten years with a record high of more than 32,000 complaints filed in 2008. The purpose of this paper…

2268

Abstract

Purpose

Retaliation complaints in the workplace have increased 71 percent in the past ten years with a record high of more than 32,000 complaints filed in 2008. The purpose of this paper is to review retaliation legislation to clarify for employers and employees the protected provisions and provide guidance for complying with this important anti‐discrimination statute to aid in promoting a fair and unbiased work environment.

Design/methodology/approach

This paper reviews retaliation claims in cases of US employment discrimination including the central elements and covered individuals. It also reviews key recent rulings that have broadened what constitutes retaliation to better understand its impact in workforce management practices. Equity and organizational justice theories are drawn upon to address performance management and employee discipline issues that may arise in the workplace and how organizational action may be impacted by the retaliation statute.

Findings

Retaliation is often considered to be an overt act (e.g. demotion or termination) but this review demonstrates that adverse employment actions need not be overt or result from loss of job or wages by the employee. This review can be used to avoid costly litigation but also convey that retaliation statutes do not unduly influence the employer's right to discipline employees.

Originality/value

This paper helps practitioners and researchers better understand retaliation and its purpose in preventing unfair work practices. This historical review of retaliation should help improve employer policies and procedures as well as training efforts in complying with equal employment opportunity laws without compromising concerns related to productivity or disciplinary procedures.

Details

Equality, Diversity and Inclusion: An International Journal, vol. 29 no. 7
Type: Research Article
ISSN: 2040-7149

Keywords

1 – 10 of over 2000