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1.
This article explores the relevance of the Theory of Planned Behavior to whistleblowing research, and considers whether its
widely tested validity as a model of the link between attitudes, intention, and behavior might make it an appropriate candidate
for a general theory to account for whistleblowing. This proposition is developed through an empirical test of the theory’s
predictive validity for whistleblowing intentions. Using a sample of 296 Korean police officers, the analysis showed that
attitude, subjective norm, and perceived behavioral control all had significantly positive main effects on internal whistleblowing
intentions, but for external whistleblowing intentions only subjective norm was significant. The implications of these findings
for applying the Theory of Planned Behavior to whistleblowing research are discussed. 相似文献
2.
We employ a Layers of Workplace Influence theory to guide our study of whistleblowing among public accounting audit seniors.
Specifically, we examine professional commitment, organizational commitment versus colleague commitment (locus of commitment),
and moral intensity of the unethical behavior on two measures of reporting intentions: likelihood of reporting and perseverance
in reporting. We find that moral intensity relates to both reporting intention measures. In addition, while high levels of
professional identity increase the likelihood that an auditor will initially report an observed violation, the auditor’s commitment
to the organization drives perseverance in reporting. Results may assist organizations and researchers in their understanding
of antecedents to whistleblowing as a form of corporate governance and of the effect of these antecedents on whistleblowing
perseverance. 相似文献
3.
In response to the lack of empirical studies examining the internal disclosure behavior in the Chinese context, this study
tested a whistleblowing-decision-making process among employees in the Chinese banking industry. For would-be whistleblowers,
positive affect and organizational ethical culture were hypothesized to enhance the expected efficacy of their whistleblowing
intention, by providing collective norms concerning legitimate, management-sanctioned behavior. Questionnaire surveys were
collected from 364 employees in 10 banks in the Hangzhou City, China. By and large, the findings supported the hypotheses.
Issues of whistleblowing in the Chinese context and implications were discussed. 相似文献
4.
Hengky Latan Christian M. Ringle Charbel Jose Chiappetta Jabbour 《Journal of Business Ethics》2018,152(2):573-588
Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support (POS), team norms (TNs), and perceived moral intensity (PMI). In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents [attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting (PCR)] and is moderated by POS, TNs, and PMI. The findings confirm our predictions. Data were collected using an online survey on 256 Indonesian public accountants who worked in the audit firm affiliated with the Big 4 and non-Big 4. The results support the argument that all the antecedents of individual levels can improve the auditors’ intention to blow the whistle (internally and externally). The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares-Structural Equation Modeling approach. We found that POS, TNs, and PMI can partially improve the relationship between the individual-level antecedents and whistleblowing intentions. These findings indicate that the POS, TNs, and PMI are a mechanism or that attribute is important in controlling behavior. 相似文献
5.
Sebastian Oelrich 《Business ethics (Oxford, England)》2021,30(3):447-463
Whistleblowing is an effective tool against fraud and corruption in organizations. However, as researchers have struggled to acquire data on actual whistleblowers, research relies on hypothetical intention data and student samples, which is seen as a major limitation. Using a field study of 1,416 employees from China, Germany, and Russia, the purpose of this article is to identify differences and similarities between intention and actual whistleblowing decisions, thus aiding research and interpretation of prior and future studies. I also contribute by analyzing whether findings can be generalized across different cultures and whether status and power influence the whistleblowing process. My results reveal that the key difference between hypothetical and real decisions is not in variables that affect the process, but in effect sizes: Employees underestimate the effect of situational (retaliation) and organizational (compliance measures) variables in hypothetical compared to actual whistleblowing. Thus, reliance on intention research is not inherently problematic, when effect sizes are interpreted with caution. I also find that results are similar across countries and that status and power may not be decisive factors in whistleblowing. My findings should also be of interest to practitioners and policymakers, as they assist in designing effective whistleblowing systems and environments in organizations. 相似文献
6.
Recent research indicates that compensation structure can be used by firms to discourage their employees from whistleblowing. We extend the ethics literature by examining how compensation structures and financial rewards work together to influence managers’ decisions to blow the whistle. Results from an experiment indicate that compensation with restricted stock, relative to stock payments that lack restrictions, can enhance the likelihood that managers will blow the whistle when large rewards are available. However, restricted stock can also threaten the effectiveness of whistleblowing systems without the presence of large financial rewards for whistleblowing. Thus, the large potential rewards for whistleblowing enacted by the Dodd–Frank Act appear timely as firms are moving toward compensation agreements that include greater proportions of restricted stock. 相似文献
7.
This study uses a rational ethical decision‐making framework to examine the influence of moral intensity (potential harm and social pressure) on whistleblowing intention and behaviour using organisational commitment as a moderator. A scenario was developed, and an online questionnaire was used to conduct an empirical analysis on the responses of 533 participants. The mean age and years of work experience of the respondents were 31 and 8.2 years, respectively. The results show, first, that while moral intensity is correlated with whistleblowing intention, only the potential harm is positively correlated with such intention. Second, potential harm and social pressure differentially affect whistleblower choice of using an internal or external channel. Third, organisational commitment has a moderated mediation effect among moral intensity, whistleblowing intention and behaviour. Fourth, whistleblowers may be grouped into four conceptual types: indifferent, rebel, mature and spoil. Finally, theoretical and managerial implications of the findings are discussed. 相似文献
8.
Anusorn Singhapakdi Somboom Salyachivin Busaya Virakul Vinich Veerayangkur 《Journal of Business Ethics》2000,27(3):271-284
This study analyzes the marketing ethics decision-making process of Thai managers. In particular, it examines the relative influences of ethical perceptions, religiosity, personal moral philosophies, and corporate ethical values on ethical intentions of managers in Thailand. Managers enrolled in executive MBA or special MBA programs from public and private universities throughout Thailand were selected as target respondents. The survey results generally indicate that both dimensions of moral philosophies, idealism and relativism, are significant predictors of a Thai manager's ethical intention, as hypothesized. The results also reveal that perceived ethical problem is a positive factor of a Thai manager's ethical intention. The results generally support our hypothesis regarding the influence of corporate ethical values, that Thai managers in organizations with higher levels of ethical values tend to have a more ethical intention than the managers in organizations with lower levels of ethical values. The survey results regarding the influences of religiosity, however, are mixed. 相似文献
9.
Self-Efficacy as an Intrapersonal Predictor for Internal Whistleblowing: A US and Canada Examination
Examining intrapersonal factors theorized to influence ethics reporting decisions, the relation of self-efficacy as a predictor
of propensity for internal whistleblowing is investigated within a US and Canadian multi-regional context. Over 900 professionals
from a total of nine regions in Canada and the US participated. Self-efficacy was found to influence participant reported
propensity for internal whistleblowing consistently in both the US and Canada. Seasoned participants with greater management
and work experience demonstrated higher levels of self-efficacy while gender was also found to be influential to self-efficacy.
These individual traits, although related to self-efficacy, did not directly relate to propensities for internal whistleblowing.
The findings demonstrate that self-efficacy could represent an important individual trait for examining whistleblowing issues.
Internal whistleblowing is becoming an important organizational consideration in many areas of North America, yet there is
relatively little research on the topic. Organizations seeking effective internal reporting systems should consider the influence
of self-efficacy along with its potential reporting influence. By empirically testing an under-examined component of theory
related to internal whistleblowing, this effort contributes to management literature, extending the knowledge beyond a US
context, and provides recommendation for managing individual bias with internal reporting systems.
Brent R. MacNab is a faculty member in the discipline of International Business with the University of Sydney. Brent’s research
interests focus on examination of cross-cultural and intra-cultural phenomena as related to management and human interaction
issues like cultural intelligence, ethics management and workplace motivation. He has received two Fulbright Awards (Canada,
2002 and NAFTA focus 2003) for examination of his research in Canada, the U.S. and Mexico. In addition to faculty duties Brent
also acts as a consultant to organizations examining issues related to cultural training and ethics management.
Reginald Worthley is a faculty member with the University of Hawai'i at Manoa where he teaches coursework in applied quantitative
analysis. He specializes in survey research on various cross-cultural issues. Recent studies include a web survey quantifying
motivational drivers in the Japanese workplace, a comparative longitudinal study of managerial values in six countries and
a NAFTA study of cultural identity as related to defined areas of ethics management. 相似文献
10.
Leaders and managers of today's multinational corporations face a plethora of problems and issues directly attributable to the fact that they are operating in an international context. With work-sites, plants and/or customers based in another country, or even several countries, representing a vast spectrum of cultural differences, international trade and offshore operations, coupled with increased globalisation in respect to political, social and economic realities, contribute to new dilemmas that these leaders must deal with. Not the least of these being a Code of Ethics and ethical decision making.This paper examines the differences in culture between a group of managers from the United States and similar group from Croatia using Hofstede's theory of International Cultures. The study explores how these cultural dimensions may help in our understanding of the differences in reported whistleblowing. The authors then postulate four hypotheses regarding various aspects of whistleblowing. These Hypotheses were than tested using a survey administered to a sample of U.S.A. and Croatian managers. Finally, the paper discusses the findings and practical implications for contemporary managers in the international arena. 相似文献
11.
Morality, in the context of luxury counterfeit goods, has been widely discussed in existing literature as having a strong association with decreased purchase intention. However, drawing on moral disengagement theory, we argue that individuals are motivated to justify their immoral behaviors through guilt avoidance, thus increasing counterfeit purchase intention. This research demonstrates that consumers’ desire to purchase counterfeit luxuries hinges on (one of) two types of moral reasoning strategies: moral rationalization and moral decoupling. The empirical results show that each strategy increases purchase intention, but respectively through moral judgment and perceived benefit. Implications for researchers and managers are discussed. 相似文献
12.
《Business Horizons》2016,59(1):105-114
Most of us are likely at some point to observe wrongdoing in our organizations, and some of us will blow the whistle to someone with the authority to put a stop to the wrongdoing. Or we may be managers, inspectors, or auditors who serve as the official ‘complaint recipient’ when one of our colleagues wants to report wrongdoing in the organization. Whether we blow the whistle or are tasked with cleaning up after someone else does so, we are better off knowing in advance how the whistleblowing process usually plays out. In this article we discuss the pragmatic implications of 30 years of systematic research about whistleblowing: who does it and when, and why they choose to report the wrongdoing internally (within the organization) or externally (to outsiders). To avoid external whistleblowing, which entails all sorts of costs for the organization, we recommend that managers take clear steps: investigate the allegations, make the results of the investigation known to those affected, correct the problem if one is found, and avoid reprisal against whistleblowers. These actions can increase the chance that information about organizational wrongdoing stays inside the organization, where it may be remedied, instead of being made public. 相似文献
13.
Leaders and managers of today's multinational corporations face a plethora of problems and issues directly attributable to the fact that they are operating in an international context. With work-sites, plants and/or customers based in another country, or even several countries, representing a vast spectrum of cultural differences, international trade and offshore operations, coupled with increased globalisation in respect to political, social and economic realities, contribute to new dilemmas that these leaders must deal with. Not the least of these being a Code of Ethics and ethical decision making.This paper examines the differences in culture between a group of managers from the United States and similar group from Croatia using Hofstede's theory of International Cultures. The study explores how these cultural dimensions may help in our understanding of the differences in reported whistleblowing. The authors then postulate four hypotheses regarding various aspects of whistleblowing. These Hypotheses were than tested using a survey administered to a sample of U.S.A. and Croatian managers. Finally, the paper discusses the findings and practical implications for contemporary managers in the international arena. 相似文献
14.
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 Consumer Protection Act of 2010, [H.R. 4173], 2010; U.S. House of Representatives, The Sarbanes–Oxley Act of 2002, Public Law 107-204 [H.R. 3763], 2002) relies 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. 相似文献
15.
The purpose of this study was to inquire into the relative importance of morality, cost‐benefit, and emotion as motivations for the decision to blow the whistle externally, and the effects of such factors as motivations, perceived negative consequences, and preferences for reform on the intention to blow the whistle again. Based on a literature review, we formulated some hypotheses and, to test them, we used the data collected from a survey of 127 external whistleblowers in South Korea. The results revealed that morality was the most important motivation, followed by emotion, and then cost‐benefit, which thus, seemed to be the least important for the whistleblowers. Morality as a motivation and the perceived negative consequences of whistleblowing had a significant effect on the intention to blow the whistle again. This study helps advance the understanding of the motivations behind whistleblowing and the factors that influence the intention to blow the whistle again. 相似文献
16.
Lih-Bin Oh Hock-Hai Teo 《Journal of Organizational Computing & Electronic Commerce》2013,23(4):347-369
Using the Behavioral Reasoning Theory, we examine the factors that determine individuals' attitudes toward and intentions to whistleblow on the use of pirated software. A scenario-based experiment was conducted to investigate the effects of the relationship between the potential whistleblower and wrongdoing party as well as the monetary incentive and the level of legal protection provided to the whistleblowers. Results suggest that the relationship with the company and legal protection had moderating effects on the relationship between whistleblowing attitude and intention. The study provides theoretical understanding regarding whistleblowing behavior in the context of software piracy as well as numerous managerial implications for the stakeholders of the software industry. 相似文献
17.
Drawing on the general ethics and social psychology literature, this study presents a model to delineate the major factors
likely to affect consumers’ intentions to bring their own shopping bags when visiting a supermarket (called “bring your own
bags” or “BYOB” intention). The model is empirically validated using a survey of 250 Chinese consumers. Overall, the findings
support the hypothesized direct influence of teleological evaluation and habit on BYOB intention, as well as that of deontological
evaluation and teleological evaluation on ethical judgment about the BYOB practice. Teleological evaluation exerts a much
stronger influence on ethical judgment than does deontological evaluation. In addition, the findings reveal that consumers
who perceive the BYOB practice to be more important are more inclined to rely on their ethical judgment to derive their BYOB
intention. Academically, these findings provide some encouraging evidence for the application of general ethics theories to
explain green consumption-related practices. Practically, the findings also suggest that a utilitarian approach (i.e., emphasizing
the consequences of BYOB) may represent an effective means for the Chinese government to promote BYOB practice among consumers.
Dr. Ricky Y. K. Chan is associate professor of the Department of Management and Marketing at the Hong Kong Polytechnic University.
His research interests lie in green marketing and behavioral aspects of Chinese consumers. He has contributed to such journals
as Business Horizons, European Journal of Marketing, International Business Review, Journal of Business Ethics, Journal of International
Marketing, Journal of Management Studies and Journal of Services Marketing.
Dr. Y. H. Wong is associate professor of the Department of Management and Marketing at the Hong Kong Polytechnic University.
He is the author of a book, Guanxi: Relationship Marketing in a Chinese Context (co-authored with Dr. T. K. P. Leung). His
research has been published in journals, including Industrial Marketing Management, International Business Review, Journal of Business and Industrial Marketing, Journal of International
Consumer Marketing and Journal of Services Marketing.
Dr. T. K. P. Leung is associate professor of the Department of Management and Marketing at the Hong Kong Polytechnic University.
His research areas include business to business marketing, Chinese cultures and their implications to Sino-foreign negotiation.
He has published articles in such journals as European Journal of Marketing, Journal of Business Ethics, Journal of International Consumer Marketing and Marketing Intelligence
and Planning. He also co-authored a research book with Dr. Y. H. Wong titled Guanxi: Relationship marketing in a Chinese context
published by the Haworth Press. 相似文献
18.
The Impact of Culture on the Efficacy and Fairness of Whistleblowing: A Contrast Between Brazil and the United States 下载免费PDF全文
Alfredo Behrens 《Thunderbird国际商业评论》2015,57(5):359-365
The possibility of denouncing malpractice at corporations listed on the US stock exchange is a relatively recent requirement as promoted by the US Sarbanes‐Oxley 2002 Act. This organizational alert mechanism acts as a tool for fostering the exercise of control within a structured entity. However, a study in Brazil revealed that the anonymous whistleblowing mechanisms were occasionally utilized for maligning someone when use of the instruments was significantly restrained. This article examines the critical decisions made by the top‐level executives (headquarters) to effectively control subsidiaries and particularly with regard to hotlines that allow whistleblowing and its overall impact on organizational climate using Brazil as a case study. © 2015 Wiley Periodicals, Inc. 相似文献
19.
20.
Discussions of whistleblowing whether in academic literature or in more popular media have tended to very one‐sided assessments of the moral worth of the act. Indeed, much of the current literature concentrates on psychological or managerial aspects of whistleblowing while taking for granted this or that moral position or eschewing any normative commitment on the question. The purpose of this article is firstly to reemphasise the importance and complexity of the normative foundations of whistleblowing acts; and secondly, through a moral philosophical analysis of the component decisions that make up any act of whistleblowing, to contribute to a more balanced and less polarised treatment of the topic. It is argued that the polarisation of views on the topic is in part due to a failure to decompose the act of whistleblowing into a number of inevitable component moral decisions leading up to the act. It is furthermore argued on the basis of the analysis that it is impossible to state a priori as a matter of general principle that whistleblowing is always morally right (a good act) or morally wrong (a bad act). The article will close with a reflection on the degree to which the weighing up of good and bad in the act of whistleblowing differs sharply among cultures; and with a conjecture as to a possible relation to a people's history which may serve as a pointer to interesting future empirical research on the topic. 相似文献