Platforms for Cross-Sector Social Partnerships: Prospective Sensemaking Devices for Social Benefit

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.     

Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects

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.     

Perceived moral intensity,ethical perception,and ethical intention of American and Malaysian managers: a comparative study

In this study, differences in perceived moral intensity, ethical perception, and ethical intention of managers from the United States and Malaysia are investigated. Models are proposed with perceived moral intensity, ethical perception, and ethical intention as dependent variables, the country of residence of the managers as the independent variable, and gender and age of the managers as covariates. By using scenarios involving ethical situations, it is found that American managers perceive higher levels of moral intensity than Malaysian managers on the components that relate to the extent of harm done to the victim. However, there are no significant differences between the two groups on those components that relate to social pressure. Also, the ethical perception and ethical intention of American managers are higher than those of Malaysian managers. An explanation for the direction of the differences is offered based on the divergence of the United States and Malaysia with respect to the societal moral climate, organizational culture, cultural factors, and cognitive moral development. Implications and suggestions for future research are also offered.     

Prediction of Whistleblowing or Non-reporting Observation: The Role of Personal and Situational Factors

This study examined whether it was possible to classify Australian public sector employees as either whistleblowers or non-reporting observers using personal and situational variables. The personal variables were demography (gender, public sector tenure, organisational tenure and age), work attitudes (job satisfaction, trust in management, whistleblowing propensity) and employee behaviour (organisational citizenship behaviour). The situational variables were perceived personal victimisation, fear of reprisals and perceived wrongdoing seriousness. These variables were used as predictors in a series of binary logistic regressions. It was possible to identify whistleblowers on the basis of individual initiative, whistleblowing propensity (individual and organisational), fear of reprisals, perceived wrongdoing seriousness and perceived personal victimisation. It was concluded that whistleblowers are not markedly dissimilar to non-reporting observers. Based on the two most influential variables (perceived personal victimisation and perceived wrongdoing seriousness), the average Australian public sector whistleblower is most likely to be an ordinary employee making a good faith attempt to stop what they perceived to be a serious wrongdoing that was initially identified through personal victimisation.     

Organisational Whistleblowing Policies: Making Employees Responsible or Liable?

This paper explores the possible impact of the recent legal developments on organizational whistleblowing on the autonomy and responsibility of whistleblowers. In the past thirty years numerous pieces of legislation have been passed to offer protection to whistleblowers from retaliation for disclosing organisational wrongdoing. An area that remains uncertain in relation to whistleblowing and its related policies in organisations, is whether these policies actually increase the individualisation of work, allowing employees to behave in accordance with their conscience and in line with societal expectations or whether they are another management tool to control employees and protect organisations from them. The assumptions of whistleblower protection with regard to moral autonomy are examined in order to clarify the purpose of whistleblower protection at work. The two extreme positions in the discourse of whistleblowing are that whistleblowing legislation and policies either aim to enable individual responsibility and moral autonomy at work, or they aim to protect organisations by allowing them to control employees and make them liable for ethics at work.     

The motivations of external whistleblowers and their impact on the intention to blow the whistle again

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.     

Whistleblowing: a critical philosophical analysis of the component moral decisions of the act and some new perspectives on its moral significance

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.     

The Impact of Ethical Ideologies,Moral Intensity,and Social Context on Sales-Based Ethical Reasoning

Previous research indicates that ethical ideologies, issue-contingencies, and social context can impact ethical reasoning in different business situations. However, the manner in which these constructs work together to shape different steps of the ethical decision-making process is not always clear. The purpose of this study was to address these issues by exploring the influence of idealism and relativism, perceived moral intensity in a decision-making situation, and social context on the recognition of an ethical issue and ethical intention. Utilizing a sales-based scenario and multiple ethics measures included on a self-report questionnaire, data were collected from a regional sample of business students, most of whom had modest work experience. The results indicated that perceived moral intensity was associated with increased ethical issue recognition and ethical intention. Idealism was also associated with increased ethical issue recognition, and relativism was associated with decreased ethical intention. Social consensus was positively related to ethical issue recognition and intention, while competitive context was inversely related to ethical intention. Finally, ethical issue recognition was associated with increased ethical intention. Idealism, moral intensity, social consensus, and work experience worked together as predictors of ethical issue recognition, whereas recognition of an ethical issue, relativism, moral intensity, social consensus, and competitive context worked together to predict ethical intention.     

Towards an understanding of consumer recycling from an ethical perspective

Recycling is a post‐purchase consumer activity where the consumer usually considers not only individual but also social goals, ideas and ideologies. Accordingly, ethics is an inherent part of recycling; however, very few studies have explored this behaviour from an ethical point of view. The purpose of this paper is to explain consumer recycling by taking a multifaceted ethical approach. The conceptual model builds on theoretical underpinnings related to ethical consumption by exploring the extensions of the theory of planned behaviour, Jones' ethical decision‐making model and Holbrook's conceptualization of ethical consumption. Thus, the attitude‐intention framework incorporates three ethics‐related concepts: (1) moral obligation, i.e. the level of guilt to perform the behaviour, (2) moral intensity, i.e. the moral issue characteristics, and (3) collectivism, i.e. an individual‐level value orientation. The data were collected from a sample of Slovenian consumers, using an online consumer panel. The sample reflected the Slovenian population in terms of gender and age. The proposed conceptual model was tested using structural equation modelling. The results suggest the proposed ethical concepts play a significant role in the attitude‐intention framework. The more collectivistic individuals have more positive attitudes towards recycling. Moreover, the more consumers perceive recycling as morally intense, the more favourable their attitudes are. In turn, attitudes positively affect intentions to recycle. In addition, higher levels of moral obligation positively influence intentions to recycle. The only hypothesis that is not supported in this study refers to the influence of moral intensity on intentions to recycle. The implications for public policymakers and social marketers stem from a complex interplay of the antecedents of recycling behaviour. Future studies could go in several directions by extending the model to other moral issues, conducting a study in a cross‐cultural setting or taking a longitudinal approach.     

Moral Emotions and Ethics in Organisations: Introduction to the Special Issue

The aim of our special issue is to deepen our understanding of the role moral emotions play in organisations as part of a wider discourse on organisational ethics and morality. Unethical workplace behaviours can have far-reaching consequences—job losses, risks to life and health, psychological damage to individuals and groups, social injustice and exploitation and even environmental devastation. Consequently, determining how and why ethical transgressions occur with surprising regularity, despite the inhibiting influence of moral emotions, has considerable theoretical and practical significance to management scholars and managers alike. In this introduction, we present some of the core arguments in the field; notably, the effect of organisational life and bureaucracy on emotions, in general, and moral emotions, in particular; the moral standing of leaders, managers and followers; moral challenges raised by obedience and resistance to organisational power and ethical blindspots induced by what may appear as deeply moral emotions. These issues are explored by a collection of geographically diverse articles in various work contexts, which are thematically organised in terms of (i) moral emotions, ethical behaviour and social pressure, (ii) moral emotions and their consequences within/across levels of analysis, (iii) psychoanalytic perspectives on the management of moral emotions, (iv) virtue and moral emotions and (v) moral emotions and action tendencies. We end by suggesting certain avenues for future research in the hope that the endeavour initiated here will inspire improved practice at work.     

Internal labour markets as a strategic tool: A comparative study of UK and Chinese hotels

This paper reports how internal labour markets (ILMs), operated by a multinational hotel chain in the UK and China, impact on a range of organisational outcomes. The study examines the effects of three main dimensions of ILMs: job security, training, and opportunities for advancement on the key organisational outcomes of job satisfaction, organisational commitment, and intention to leave, together with employee attitudes to work environment, co-workers, supervisor, service to guests, leadership, communication, and organisational goal achievement. The paper concludes that the operation of an ILM, underpinned by effective human resource management policies and actions, is associated with high levels of work commitment and job satisfaction together with reduced intention to leave. However, the importance of individual ILM variables differs between hotels in the UK and China.     

Ethical Judgment and Whistleblowing Intention: Examining the Moderating Role of Locus of Control

The growing body of whistleblowing literature includes many studies that have attempted to identify the individual level antecedents of whistleblowing behavior. However, cross-cultural differences in perceptions of the ethicality of whistleblowing affect the judgment of whistleblowing intention. This study ascertains how Chinese managers/professionals decide to blow the whistle in terms of their locus of control and subjective judgment regarding the intention of whistleblowing. Hypotheses that are derived from these speculations are tested with data on Chinese managers and professionals (n = 306). Statistical analysis largely supports the hypotheses, which suggests that an individual's locus of control does moderate the relationship between ethical judgment and whistleblowing.     

Towards a Custom-Made Whistleblowing Policy. Using Grid-Group Cultural Theory to Match Policy Measures to Different Styles of Peer Reporting

To be effective, whistleblowing policies should be adapted to the organisational culture. They need to be custom-made and not follow a one-size-fits-all logic, specifically when they are installed to stimulate responsible peer reporting, a highly sensitive and value-laden type of whistleblowing. This paper attempts to illustrate that grid-group cultural theory could help to construct a whistleblowing policy by linking reporting styles to the organisational culture. First, we will identify four types of policy measures that are hypothesized to be effective in four types of organisational culture. Second, we develop the hypothesis that certain organisational cultures can induce peer reporting that is harmful for the organisation. The whistleblowing policy can then be used as a catalyst for cultural change.     

Predictors of External Whistleblowing: Organizational and Intrapersonal Variables

Research on whistleblowing has not yet provided a finite set of variables which have been shown to influence an employee's decision to report wrongdoing. Prior research on business ethics suggests that ethical business decisions are influenced by both organizational as well as intrapersonal variables. As such, this paper attempts to predict the decision to whistleblow using organizational and intrapersonal variables. External whistleblowing was found to be significantly related to supervisor support, informal policies, gender, and ideal values. External whistleblowing was not found to be significantly predicted by formal policies, organizational tenure, age, education, satisfaction, or commitment.     

Intention without action? Differences between whistleblowing intention and behavior on corruption and fraud

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.     

Anonymity and whistleblowing

This paper examines the moral arguments for and against employees' blowing the whistle on illegal or immoral actions of their employers. It asks whether such professional dissidents are justified in disclosing wrongdoing by others while concealing their own identity. Part I examines the concept of anonymity, distinguishing it from two similar concepts — secrecy and privacy. Part II analyzes the concept of whistleblowing using recent definitions by Bok, Bowie and De George. Various arguments against anonymous whistleblowing are identified and evaluated. The author concludes with a defense of the practice in terms of social benefits — primarily the redressing of wrongdoing.     

Dissolving the Moral Dilemma of Whistleblowing

The ethical debate on whistleblowing concerns centrally the conflict between the right to political free speech and the duty of loyalty to the organization where one works. This is the moral dilemma of whistleblowing. Political free speech is justified because it is a central part of liberal democracy, whereas loyalty can be motivated as a way of showing consideration for one’s associates. The political philosophy of John Rawls is applied to this dilemma, and it is shown that the requirement of loyalty, in the sense that is needed to create the moral dilemma of whistleblowing, is inconsistent with that theory. In this sense, there is no moral dilemma of whistleblowing. This position has been labelled extreme in that it says that whistleblowing is always morally permitted. In a discussion and rejection of Richard De George’s criteria on permissible whistleblowing, it is pointed out that the mere rejection of loyalty will not lead to an extreme position; harms can still be taken into account. Furthermore, it is argued that the best way is, in this as in most other political circumstances, to weigh harms is provided by the free speech argument from democracy. Lars Lindblom is a Ph D. student in philosophy at the Royal Institute of Technology, Stockholm, Sweden. He has worked as a business ethics consultant and has written on efficency, workplace inspections and business ethics.     

The Effects of Issue Characteristics on the Recognition of Moral Issues

The construct of moral intensity, proposed by Jones (1991), was used to predict the extent to which individuals were able to recognize moral issues. We tested for the effects of the six dimensions of moral intensity: social consensus, proximity, concentration of effect, probability of effect, temporal immediacy and magnitude of consequences. A scenario-based study, conducted among business individuals in Singapore, revealed that social consensus and magnitude of consequences influenced the recognition of moral issues. The study provided evidence for the effects of temporal immediacy. There was marginal support for the impact of proximity and probability of effect but no evidence that concentration of effect influenced recognition of moral issues. The paper concludes with a discussion of the implications of these results for researchers and organisational practitioners.     

Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers

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.