Search results

This paper aims to explore the key factors which influence whistleblowing intentions of teachers working with higher education institutions (HEIs) in India. Both internal and external whistleblowing intentions of the HEI teachers are studied by examining their relative intentions to report a potential wrongdoing to the authorities within the management of the institution and to the external statutory bodies. The reporting intentions of the HEI teachers are measured through the use of three vignettes related to academic frauds. Whistleblowing intentions are proposed to be determined by the individual, organizational and situational factors.

Survey method of descriptive research design has been used to obtain the primary data regarding the individual, organizational and situational variables deemed to influence HEI teachers’ internal and external whistleblowing intentions. A self-administered structured questionnaire is used as survey instrument for primary data collection. The respondents’ internal and external whistleblowing intentions are measured through the use of three vignettes related to academic frauds. Non-parametric tests such as Mann–Whitney U test, Kruskal–Wallis test and Spearman correlations have been used to test the research hypotheses.

The study has found that the HEI teachers are more likely to blow the whistle internally if there is a proper communication channel in their organization for reporting wrongdoings. However, they do not hesitate to blow the whistle externally in the absence of internal reporting channel, especially in those cases of wrongdoings where they perceive the cost of reporting to be high. The high status of the wrongdoer and high costs of reporting discourage the teachers to blow the whistle internally. However, if the wrongdoer holds a very powerful position in the organization, then the teachers prefer to report his wrongdoing to external agencies as they are afraid of the likely negative repercussions of reporting against him internally. In case of serious wrongdoings, the teachers intend to blow the whistle within the organization rather than going to external agencies probably because they do not want to spoil the image of their organization in the external world.

The first limitation is that because of the unavailability of pre-tested vignettes in the context of academic frauds, the study has used three vignettes which have been developed on the basis of few case studies. Second, the results showed the existence of social desirability bias across all the three vignettes. Also, the study has been conducted among teaching professionals; therefore, the findings cannot be generalized to the professionals of other sectors.

The findings of the study may bring awareness to the board of management of HEIs, regarding the importance of whistleblowing in their educational institutions. They should encourage the teachers working with their institutions to report the wrongdoings internally as external reporting may cause damage to their institute’s reputation. Proper reporting mechanisms should be designed and shared with the employees as a part of institutional culture.

The Whistle Blowers Protection Act passed by the Parliament of India in 2011 should be amended to include the private sector employees, especially the teachers working in higher education sector. This will encourage the HEI teachers to report the academic frauds fearlessly which will put a serious check on the growing number of frauds and wrongdoings in the education sector.

Previous research studies have discussed the factors influencing whistleblowing intentions in the context of various non-academic organizations. However, existing research has not adequately provided a better understanding of the influencing factors of whistleblowing intentions in higher education sector. The present paper addresses this gap by empirically examining the key factors which influence HEI teachers’ intentions of blowing the whistle and reporting the wrongdoings occurring in their institutions, in Indian context. An attempt has been made to identify the influencing factors of both internal and external whistleblowing intentions by using three different vignettes related with academic frauds.

We review and summarize accounting literature that examines whistleblowing in the accounting context. We organize our review around the five determinants of whistleblowing identified by Near and Miceli (1995). The first determinant is characteristics of the whistleblower. Studies related to this determinant examine whistleblowers’ personality characteristics, moral judgment, and demographic characteristics. Studies related to the second determinant, characteristics of the report recipient, examine characteristics of the individual or individuals who receive the report and characteristics of the reporting channel. The third determinant is characteristics of the wrongdoer. Studies in this area focus on the wrongdoer’s power and credibility. Fourth, accounting studies related to characteristics of the wrongdoing examine factors that affect the dependence of the organization on the wrongdoing and evidence credibility. Studies related to the final determinant, characteristics of the organization, examine organizational perceptions of the appropriateness of whistleblowing, organizational climate, and organizational structure. For each determinant, we first summarize and analyze the findings of prior research, and then we present suggestions for future accounting research in whistleblowing.

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.

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

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.

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.

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.

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.

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.

This study aims to investigate external auditors’ whistleblowing intentions by applying the moderated multicomponent of the theory of planned behaviour (TPB), incorporating perceived organizational support (POS) and provides insights on the moderating effect of moral norm on the relationship between attitude and internal whistleblowing intentions.

Data was gathered using a questionnaire survey involving 274 external auditors in Malaysia and the data was analyzed using SmartPLS 3.2.9.

The results show that there are positive relationships between perceived behavioural control and POS with whistleblowing intentions, but there is no evidence to support the hypotheses related to attitude and subjective norm. The findings provide partial support for the capability of the multicomponent model of TPB in examining whistleblowing intentions. The results further show that moral norm moderates the relationship between attitude and whistleblowing intentions.

The findings can assist accounting professional bodies and policy makers in formulating strategies to enhance the practice and, consequently, the benefits of whistleblowing. The findings are also valuable to managers of audit firms in strategizing for ways to enhance whistleblowing intentions to encourage the audit staffs to report any wrongdoings done by their colleagues.

This study provides the perspective of whistleblowing intentions of external auditors in the institutional setting of an emerging market, Malaysia. Further, this study extends the TPB model in whistleblowing studies by applying a higher-order construct, incorporating POS as an additional determinant of whistleblowing intentions and considering moral norm as moderating the relationship between attitude and whistleblowing intentions.

This study aims to investigate the whistle-blowing behaviour in Ugandan public procurement by using whistle-blowing supporting institutions, procuring and disposing entity (PDE) ethical climate and whistle-blowing expectancy.

A quantitative cross-sectional survey was conducted using a sample of 118 drawn from a population of 179 central government (PDEs). Data were collected using self-administered questionnaires, resulting in 222 usable questionnaires from 70 PDEs, representing a response rate of 62.71 per cent.

The results reveal that the whistle-blowing supporting institutions and PDE ethical climate are significant predictors of whistle-blowing intentions and behaviour, accounting for 30.2 per cent of the variance. The authors therefore recommend that whistle-blowing supporting institutions, like the Whistle Blowers Protection Act, should be reviewed and strengthened to promote whistle-blowing intentions and behaviour. This could be done through reviewing the Act to make it enforceable, giving power to the whistle-blowers, strengthening policies, developing safeguards against retaliation by making every chief executive officer in the public sector accountable, increasing whistle-blowing incentives and providing whistle-blowing hotlines for anonymous whistle-blowers. PDEs should also create conducive ethical climates that encourage people to voice their concerns internally or externally, and ethical committees should be established within PDEs and other bodies such as the Inspector General of Government for ensuring that whistle-blowing systems are in place and promoted. There is a need to increase whistle-blowing expectancy through the effective handling of reported cases to their conclusion and the use of role models.

The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the differences between accounting professionals about whistleblowing intention according to demographic variables. This paper reviews whistleblowing behavior in the context of professional accounting in Turkey. This study discusses whistleblowing event and analyzes it by using the scenario technique.

Three whistleblowing scenarios were used and participants were asked to indicate the likelihood that the individual in the scenario would blow the whistle. Participants indicated blowing the whistle action on a seven-point likert-type of scale for the given scenario.

The main hypothesis is the differences between whistleblowing behavior of accounting professionals in relation to such demographic characteristics as working conditions, total tenure, gender, age, membership and number of customers according to the scenario. The findings support that accounting professionals' demographic factors are important to understand the whistleblowing behavior from their perspectives. Whistleblowing is experienced among accounting professionals above the average level for each scenario. There are no differences about accounting professionals' whistleblowing behavior in terms of their demographic characteristics (working circumstances, total tenure, age, membership and number of customers) with the exception of gender and age variables.

This study's results come with some limitations. One limitation is the low response rate achieved in the data collection process. Another limitation is that this study is conducted among accounting professionals, so these finding results cannot be generalized to other different professionals in Turkey.

The findings of the study may get the board of directors' or managers' attention to the point that they should become aware of the importance of whistleblowing in their organizations to encourage employees to report the wrongdoings internally.

When employees report these wrongdoings outside the organization, corporate reputation of the company can be damaged. This ethical issue should be solved in the context of the organization.

This study aims to make several contributions to the accounting and management literature. First, it extends the recent accounting literature on whistleblowing by examining demographic characteristics. Second, most of the studies use questionnaire to collect the data from the participants, but in this study, the authors used the scenario technique that reflects the whistleblowing behavior tendency in a work environment in order to learn accounting professionals' evaluations of whistleblowing behavior.

Using learning and knowledge is important for organizations hoping to prevent wrongdoings and their harmful consequences. It is crucial to consider the varied and sometimes conflicting perspectives of different stakeholders in order to build a culture of prevention that focuses on personal psychological safety and diffusion of knowledge needed to help raise awareness and increase the effectiveness of prevention efforts.

This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context.

Using learning and knowledge is important for organizations hoping to prevent wrongdoings and their harmful consequences. It is crucial to consider the varied and sometimes conflicting perspectives of different stakeholders in order to build a culture of prevention that focuses on personal psychological safety and diffusion of knowledge needed to help raise awareness and increase the effectiveness of prevention efforts.

The briefing saves busy executives and researchers’ hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

The purpose of this paper is to explain the effect of perceived ethical leadership and perceived distributive justice on internal whistleblowing intention through trust in leader as a mediator.

Following an empirical design, data were collected from 1,296 employees of Turkish financial institutions, located in Istanbul. To test four hypotheses structural equation modelling was applied.

Results reveal that trust in a leader fully mediates the positive effects of both ethical leadership and distributive justice on the internal whistleblowing intention.

This study enhances the understanding of the ethical leadership perception and distributive justice affecting the internal whistleblowing intention in Turkey that is a developing country. Although numerous studies on whistleblowing have been conducted, this study’s originality and contribution lay in the examination of trust in the leader as a missing link between the direct relations.

Overall, the purpose of this paper is to define and delineate the meaning of the concept of Organizational Incivility (OI) by examining its features, scope and implications. Furthermore, it depicts a set of research propositions aiming to guide future research.

Toward this end, this paper draws upon the literature of workplace incivility, unethical behavior, organizational dark side behavior and corporate social irresponsibility, which have been examined through distinct theoretical streams and frames them under the lens of OI concept. The ensuing analysis focuses on some well-known business-cases and their tragic consequences. In doing so, it also argues that the OI concept provides a solid theoretically based framework about how uncivil mindset have been specifically shaped at the organizational level.

Overall, it is proposed that OI is a by-product of conscious (bad) decisions in which the organizational leaderships are allured, at some point and for distinct reasons, to embrace moral disengagement and unethical choices. In doing so, the organizations overlook or neglect their commitments to society’s well-being and environmental preservation. As a result, the organizations start to play a dirty game without any sense of respect for those that rely on them (i.e. consumers and citizens).

The implementation of strict ethical codes and governance measures have proved not to be enough to contain the OI practices. In this regard, organizational leaderships should question themselves if their companies are truly aligned with a civilized conduct. In turn, government agencies, federal laws and institutions dedicated to preserve people’s well-being should play a more incisive role by identifying and stifling the organizational dark side.

On the face of it, it is argued that a myriad of demonstrations of organizational dark side that are identified worldwide can be theoretically explored through the lens of OI and therein lies the major contribution of this work. More specifically, it demonstrates that incivility can go, in fact, beyond organization frontiers spilling over the stakeholders in a negative manner and damaging the interactions. Further, it also contributes to theory by suggesting that OI is a process carefully designed by the organizational leaderships to achieve obscure goals and/or darker purposes.