How Much You See Is How You Respond: The Curvilinear Relationship Between the Frequency of Observed Unethical Behavior and The Whistleblowing Intention (original) (raw)
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2019
This study aims to analyze the influence of reward, personal cost, and the Whistleblowing System on individual intentions to report unethical behaviors of superiors. The subjects in this study were undergraduate students of the department of accounting at Universitas Muhammadiyah Yogyakarta. Samples of 133 respondents were selected using purposive sampling. Analysis tool used in this study was the Analysis of Variance (ANOVA). Based on the analysis, the reward does not significantly influence individual intentions to report unethical behavior of superiors, while personal cost has significantly a negative effect on individual intentions to report unethical behavior of superiors, and whistleblowing system significantly influences individual intentions to report unethical behavior of superiors.
THE EFFECT OF ORGANIZATIONAL, INDIVIDUAL, AND DEMOGRAPHIC FACTORS ON THE WHISTLEBLOWING INTENTION
Internal auditors play an important role in their organization, to prevent, detect and correct violations. This study aimed to obtain information and empirical evidence of the influence of organizational, individual, and demographic factor to the whistleblowing intention (reporting violations). The respondents in this study were 52 internal auditors working in the Financial and Development Supervisory Board (BPKP) East Java Province. The method used in this research was quantitative method using multiple linear regression analysis. The results showed that organizational, individual, and demographic factors simultaneously had a significant effect on the whistleblowing intention. Meanwhile, partially, the test result indicated that the individual factors (organizational commitment and personal cost) and demographic factors (ethnicity and gender) had a significant effect on the whistleblow-ing intention, whereas the organizational factors (managerial status) and individual factors (locus of control) had no effect on the whistleblowing intention.
The Role Of Organizational Supporting In Moderating The Whistleblowing Behavior Intention
2021
This study aimed to analyze the influence of the attitude toward behaviour and perceived behavioural control on whistleblowing intention, and the role of organizational supporting of employees as moderating variable in the influence of the attitude toward behaviour and perceived behavioural control on whistleblowing intention of employees. This study used primary data from a questionnaire, simple random sampling method and quantitative approach of Moderate Regression Analysis (MRA) technique. This study empirically showed that the implementation of the whistleblowing system has not been successful. Based on the three hypotheses proposed, all of them were not proven and accepted. The attitude toward behaviour has no significant effect on whistleblowing intention by the employees. The perceived behavioural control had a significant effect on whistleblowing intention by employees. In other that, the current organizational support of employees can not play a role as moderation influenci...
Antecedent Factors of Whistleblowing in Organizations
Despite a significant increase in the awareness on the importance of whistleblowing practices in work place, many remain silent and choose not to report the wrongdoings of their employers. Whistleblowing is one of the internal control mechanisms to deter organizational wrongdoings and it is therefore important to encourage those with broad knowledge to come forward to disclose this information. This conceptual article reviews prior literature that examined antecedent factors of whistleblowing intentions which revealed inconsistent results. Building from the theory and following the prior literature, the article proposes the antecedent factors of whistleblowing intentions namely organizational ethical culture and two moral philosophies namely deontological and teleological evaluations. Hence, it is expected that the proposed factors would create new possible avenues for future research.
Jurnal AKSI (Akuntansi dan Sistem Informasi)
The desire of individuals within an organization to be willing to take whistleblowing actions will be very beneficial for the organization to achieve its goals. However, the desire or intention to carry out internal whistleblowing is still low in practice. This can be caused by organizational commitment, Personal Cost, Machiavellian Character, and Ethical Climate. This study examines and analyzes the effect of organizational commitment, personal cost, and machiavellian character on the intention to carry out internal whistleblowing with an ethical climate as a moderating variable. This research was conducted using a survey method by distributing questionnaires to civil servants in the finance department of the Riau Provincial Government. The non-probability sampling technique does the sampling technique. Seventy-three questionnaires can be used. Data analysis using WarpPLS 7.0. The findings of this study suggest that the intention to engage in internal whistleblowing is influenced b...
Proceedings of the 6th Annual International Conference on Management Research (AICMaR 2019), 2020
The focus of this study is to examine the relationship between individual perceptions related to moral intensity over an ethical situation mediated by ethical decision making towards whistleblowing intention and to examine the relationship between professional commitment and anticipatory socialization towards whistleblowing intention. This research uses a quantitative approach using a survey method by distributing questionnaires to respondents. Information was collected from 268 respondents obtained from 6 (six) government offices, which serve foreign taxpayers, and analysed using Structural Equation Modelling-Partial Least Square (SEM-PLS). The results show that moral intensity related to ethical situations is positively related to ethical decision making, namely recognition of ethical problems, consideration of perceptions, ethical judgment, and ethical intention. Moral intensity directly has a positive effect on whistleblowing intention, but if through mediating ethical decision making, the results show no positive effect on whistleblowing intention. Meanwhile, the factors of professional commitment and anticipatory socialization produce a positive influence on whistleblowing intention. We suggest the next researcher to explore other mediator variables, examine external factors of whistleblowing intentions, design more specific research of whistleblowing and expand the sample. This result provides input to Government Institution in supporting whistleblowing policies and systems effectively, by understanding which factors have more influences on employees' commitment to take whistleblowing action.
Whistleblowing behavior in organizations and work morality interaction
International Journal of Social Sciences and Education Research, 2015
Whistleblowing behavior has become an important subject in internal and external stakeholders of an enterprise today, when morality values become conscientious responsibility. News about the enterprises in which malpractice, bribery and inappropriate behaviors to work morality in recent years, has increased the importance of this concept. This study aimed to theoretically explain the interaction between whistleblowing behaviors and work morality in the organizations. For this purpose, first of all, work morality and whistleblowing topics have been explained and secondly, the interaction between whistleblowing behavior and work morality ics has been analyzed in a theoretic ground with being managed suitable for work morality and the role of work morality in creating whistleblowing behavior subtopics.
Journal of Business Ethics, 2012
Recent financial fraud legislation such as the Dodd-Frank Act and the Sarbanes-Oxley Act (U.S. House of Representatives, Dodd-Frank Wall Street Reform and heavily on whistleblowers for enforcement, and offers protection and incentives for whistleblowers. However, little is known about many aspects of the whistleblowing decision, especially the effects of contextual and wrongdoing attributes on organizational members' willingness to report fraud. We extend the ethics literature by experimentally investigating how the nature of the wrongdoing and the awareness of those surrounding the whistleblower can influence whistleblowing. As predicted, we find that employees are less likely to report: (1) financial statement fraud than theft; (2) immaterial than material financial statement fraud; (3) when the wrongdoer is aware that the potential whistleblower has knowledge of the fraud; and (4) when others in addition to the wrongdoer are not aware of the fraud. Our findings extend whistleblowing research in several ways. For instance, prior research provides little evidence concerning the effects of fraud type, wrongdoer awareness, and others' awareness on whistleblowing intentions. We also provide evidence that whistleblowing settings represent an exception to the well-accepted theory of diffusion of responsibility. Our participants are professionals who represent the likely pool of potential whistleblowers in organizations.