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1 – 10 of 17Undertaking the theoretical lens of “The need to belong” theory, the present study intends to explore the aftermath of internal whistleblowing and the behavioral outcomes that…
Abstract
Purpose
Undertaking the theoretical lens of “The need to belong” theory, the present study intends to explore the aftermath of internal whistleblowing and the behavioral outcomes that follow by linking it to the literature on workplace ostracism, loneliness and intentions to quit.
Design/methodology/approach
The respondents were hotel employees in the Delhi NCR region of northern India. A hypothesized sequential mediation model was tested on a sample of employees from a hotel using a three-wave time-lagged multistudy design.
Findings
The findings of the study established that internal whistleblowing leads to intentions to quit via workplace ostracism and loneliness at work.
Originality/value
The unique contribution of this study lies in understanding the underlying mechanisms and discussing the behavioral outcomes that follow post-whistleblowing. HR managers need to develop a work environment that protects whistleblowers and has a zero-tolerance policy against employees engaging in any form of retaliation or unethical business practices. Managers must be more proactive and sensitive to the social cues that will make them aware of the presence of acts of ostracism. Upon encountering such acts, managers can consider counseling employees engaging in such unhealthy practices.
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Ali Ebrahimi, Mehdi Safari Gerayli and Hasan Valiyan
An important part of the effectiveness of a company is related to the stimuli of the organizational voice, which provides the context for participation and the emergence of moral…
Abstract
Purpose
An important part of the effectiveness of a company is related to the stimuli of the organizational voice, which provides the context for participation and the emergence of moral courage in performing organizational tasks. Although individual voice stimulation cannot be easily generalized because of the wide range of criteria affecting it, but in a general category, individual voice stimuli can be separated into internal and external criteria. Therefore, this research first aims to examine internal and external stimuli on individual voice and then examines the effect of individual voice on internal auditors’ moral courage and effectiveness.
Design/methodology/approach
The target population in this study were internal auditors of capital market companies that were examined in the period of 2020. The research tool was a questionnaire and partial least squares analysis was used to fit the model and test the research hypotheses.
Findings
The results of testing the hypotheses show that self-efficacy (hope and resilience) as internal drivers and independence of internal audit performance and perceived supervisor support (external drivers) have a positive effect on moral courage and effectiveness of the internal auditor.
Originality/value
These conclusions suggest that if behavioral incentives are considered, auditors’ level of behavioral audacity in more realistically disclosing the financial performance of their companies can be expected to increase. It should also be noted that the results of this study can increase the level of effectiveness of internal auditors’ functions and their behavioral knowledge in the direction of professional functions.
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Jonatas Dutra Sallaberry, Isabel Martinez-Conesa, Leonardo Flach and Edicreia Andrade dos Santos
This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants…
Abstract
Purpose
This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries.
Design/methodology/approach
This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis.
Findings
The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions.
Practical implications
These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees.
Originality/value
Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.
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Christian Friedrich and Reiner Quick
Whistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and…
Abstract
Purpose
Whistleblowers are individuals who detect and report misconduct in an organization. They help to mitigate organizational misbehavior and resulting damages effectively and relatively quickly. Whistleblower protection has not been systematically required in the European Union (EU), leaving many large organizations unregulated. This study aims to get in-depth insights into how unregulated organizations design, handle and view whistleblowing with the advent of a novel EU Whistleblowing Directive.
Design/methodology/approach
The authors conducted 17 semistructured interviews with a diverse group of organizations headquartered in Germany and inductively analyzed them following Grounded Theory. Linking the Grounded Theory to the legal endogeneity model, they developed seven perspectives that help to explain how organizations view whistleblowing.
Findings
In trying to make sense of the role of whistleblowing in the organization’s governance, organizations and their managers assume different perspectives. These perspectives guide their approach to whistleblower protection in the context of evolving regulation with little regulatory guidance. Perspectives vary in the degree of supporting whistleblowing regulation, from viewing whistleblowing as a natural, everyday governance tool to denying it and fearing denunciation. Most organizations exhibit several perspectives.
Originality/value
Little is known about day-to-day whistleblowing practices from the perspective of organizations. The authors fill this research gap by providing initial evidence on how organizations approach whistleblowing and the EU Whistleblowing Directive. Identifying organizations’ perspectives may help us understand how ineffective or noncompliant whistleblowing systems emerge and how organizations can improve.
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Fahime Ebrahimi, Mehdi Sarikhani and Amin Rostami
The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional…
Abstract
Purpose
The purpose of this study is to investigate the factors affecting the silence of internal auditors. To this end, the impacts of the perceived climate of silence, professional commitment, independence commitment, role conflict and role ambiguity on internal auditor silence have been investigated. Furthermore, the effects of role conflict and role ambiguity through independence commitment on internal auditor silence were investigated.
Design/methodology/approach
The statistical population of the study consisted of Iranian internal auditors in 2021. The study used a self-administered survey of 217 internal auditors. In this research, a hierarchical component model in the partial least squares structural equation modeling analysis was used to examine the hypotheses.
Findings
The results of testing the hypotheses indicated that the perceived climate of silence and role ambiguity have positive effects, and professional commitment and independence commitment have negative effects on internal auditor silence. Furthermore, role conflict has an insignificant effect on internal auditor silence. In addition, role conflict and role ambiguity affect the internal auditor silence through the independence commitment.
Originality/value
This study examined the factors affecting the internal auditor silence by combining the construct of the perceived climate of silence that has been previously discussed in the field of management with the professional (professional commitment and independence commitment) and role (role conflict and role ambiguity) factors that are discussed in the internal audit profession. To the best of the author’s knowledge, this is the first study that examines the factors affecting internal auditor silence behavior. The importance of conducting this study is that it investigates a phenomenon among internal auditors that conflicts with the mission and origin of internal audit.
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Hsien-Chun Chen, Szu-Yin Lin and I-Heng Chen
Based on the theory of reasoned action, this study aims to illustrate how employees’ safety behavior can be enhanced in the workplace by specifically examining how anticipated…
Abstract
Purpose
Based on the theory of reasoned action, this study aims to illustrate how employees’ safety behavior can be enhanced in the workplace by specifically examining how anticipated regret leads to workplace safety behavior and the contextual factor of organizational ethical climate.
Design/methodology/approach
The authors adopted a quantitative approach and designed their survey from validated scales in prior studies. Data were obtained from two different sources, including 149 employees and 31 immediate supervisors. Hierarchical linear modeling techniques were applied to test the hypotheses.
Findings
The results showed that anticipated regret was significantly related to safety compliance and safety participation; egoistic ethical climate was negatively correlated with safety compliance and safety participation, while benevolent ethical climate was only positively correlated with safety participation. For cross-level moderating effects, both benevolent and principle ethical climate moderate the relationship between anticipated regret and safety participation, whereas all three ethical climates did not moderate the relationship between anticipated regret and safety compliance.
Research limitations/implications
It contributes to current literature by identifying critical determinants of employees’ safety behavior, which would enable practitioners to manage safety in the workplace and foster a safe working environment. Specifically, fostering benevolent ethical climate can better promote employees’ perceptions of the importance of discretionary safety behavior.
Originality/value
This study suggests that organizational practitioners could use the salience of anticipated regret to promote the safety behavioral intentions of employees in the workplace. Further, the authors examined a multilevel framework, which elaborates individual- and organizational-level antecedents of employee safety behavior as well as the impact of cross-level interactions on employee safety behavior.
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Jody Heymann, Sheleana Varvaro-Toney, Amy Raub, Firooz Kabir and Aleta Sprague
While only one aspect of fulfilling equal rights, effectively addressing workplace discrimination is integral to creating economies, and countries, that allow for everyone's full…
Abstract
Purpose
While only one aspect of fulfilling equal rights, effectively addressing workplace discrimination is integral to creating economies, and countries, that allow for everyone's full and equal participation.
Design/methodology/approach
Labor, anti-discrimination, and other relevant pieces of legislation were identified through the International Labor Organization's NATLEX database, supplemented with legislation identified through country websites. For each country, two researchers independently coded legislation and answered questions about key policy features. Systematic quality checks and outlier verifications were conducted.
Findings
More than 1 in 5 countries do not explicitly prohibit racial discrimination in employment. 54 countries fail to prohibit unequal pay based on race. 107 countries prohibit racial and/or ethnic discrimination but do not explicitly require employers to take preventive measures against discrimination. The gaps are even larger with respect to multiple and intersectional discrimination. 112 countries fail to prohibit discrimination based on both migration status and race and/or ethnicity; 103 fail to do so for foreign national origin and race and/or ethnicity.
Practical implications
Both recent and decades-old international treaties and agreements require every country globally to uphold equal rights regardless of race. However, specific national legislation that operationalizes these commitments and prohibits discrimination in the workplace is essential to their impact. This research highlights progress and gaps that must be addressed.
Originality/value
This is the first study to measure legal protections against employment discrimination based on race and ethnicity in all 193 UN countries. This study also examines protection in all countries from discrimination on the basis of characteristics that have been used in a number of settings as a proxy for racial/ethnic discrimination and exclusion, including SES, migration status, and religion.
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Zahra Ahmadi Alvar, Davood Feiz and Meysam Modarresi
This study aims to reach a perception of the advance of research on deviant organisational behaviours.
Abstract
Purpose
This study aims to reach a perception of the advance of research on deviant organisational behaviours.
Design/methodology/approach
This research has been done through the text mining method. By reviewing, the papers were selected 360 papers between 1984 and 2020. Based on the Davis–Boldin index, 11 optimal clusters were gained. Then the roots were ranked in any group, using the Simple Additive Weighting technique. Data were analysed by RapidMiner and MATLAB software.
Findings
According to the results obtained, clusters are included leadership styles, job attitudes, spirituality in the workplace, work psychology, personality characteristics, classification and management of deviant workplace behaviours, service and customer orientation, deviation in sales, psychological contracts, group dynamics and inappropriate supervision.
Originality/value
This study provides a landscape and roadmap for future investigation on deviant organisational behaviours.
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