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1.
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. 相似文献
2.
Robert A. Larmer 《Journal of Business Ethics》1992,11(2):125-128
Discussions of whistleblowing and employee loyalty usually assume either that the concept of loyalty is irrelevant to the issue or, more commonly, that whistleblowing involves a moral choice in which the loyalty that an employee owes an employer comes to be pitted against the employee's responsibility to serve public interest. I argue that both these views are mistaken and propose a third view which sees whistleblowing as entirely compatible with employee loyalty.Robert A. Larmer, B.A., M.A., Ph.D., is Associate Professor of Philosophy at the University of New Brunswick. His responsibilities include courses in philosophy of religion and ethics. He is the author of various articles in philosophy of religion and ofWater Into Wine: An Investigation of the Concept of Miracle. 相似文献
3.
Managers of organizations should be aware of the attitudes of employees concerning whistleblowing. Employee views should affect how employers choose to respond to whistleblowers through the evolving law of wrongful discharge. This article reports on a survey of employee attitudes toward the legal protection of whistleblowers and presents an analysis of the results of that survey. Among the most significant findings of the survey are:
- Recognition by employees of a hierarchy of proper whistleblowing outlets: internal first, law enforcement agencies second, and news media last.
- Less employee support for legal protection for whistleblowers who report unethical activities than for those who report illegal conduct.
- Very strong overall employee support for legal protection of whistleblowers, even among managerial and supervisory employees.
- A belief among employees that a fear of being fired deters whistleblowing.
4.
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
5.
David Lewis 《Journal of Business Ethics》2008,82(2):497-507
Purpose The purpose of this article is to assess the operation of the UK’s Public Interest Disclosure Act 1998 (PIDA 1998) during
its first 10 years and to consider its implications for the whistleblowing process. Method The article sets the legislation into context by discussing the common law background. It then gives detailed consideration
to the statutory provisions and how they have been interpreted by the courts and tribunals. Results In assessing the impact of the legislation’s approach to whistleblowing both in the UK and elsewhere, the author draws upon
empirical research. Conclusion The author concludes that PIDA 1998 has not adequately protected whistleblowers and makes 12 recommendations for change.
Despite the European Commission’s acknowledgement that whistleblowers can play a part in the fight against corruption, the
author notes that common standards for their protection still seem a long way off. 相似文献
6.
Glen Lehman 《Journal of Business Ethics》2007,71(2):161-178
This paper examines how good management can repair fractured relationships within organisations, addressing problems that
if left unattended will threaten the future existence of many of these companies. It analyses why there is a mood for change
in management thinking, and what direction that change can take. Part of the challenge is how managers can best satisfy the
objectives of corporate social responsibility initiatives, and repair organisational and fractured community relationships.
A possible role for management is to examine alternative ways of thinking about the potential benefits for the organisation
that can be achieved by enhancing employee relationships. In this regard, this paper offers strategies to examine management’s
adverse affects on workers’ life-plans. The art of interpretation is used to expose how bureaucratic logic ignores workers’
rights and potentially damages the corporation’s longevity. Interpretation, as opposed to procedure, suggests that organisations
are not simply profit mechanisms, but active and dynamic civil societies. By better understanding the facilitating processes
of administrative and management thinking, it is possible that we can develop alternative strategies that empower individuals
to circumvent the negative consequences of instrumental rationality and enable them to act more responsibly in the public
interest.
Glen Lehman is Associate Professor, School of Commerce University of South Australia. He has published articles in Philosophy and Social Criticism Accounting, organization and society as well as Critical Perspective on Accounting. 相似文献
7.
Robert van Es 《Journal of Business Ethics》2003,48(1):89-97
The film The Insider offers an interesting story of leaking inside information by one character and clear whistleblowing by another. In both cases moral considerations are involved on a personal, professional, organizational and public level. As such the film can be used as an inviting cinematic introduction to applied or practical ethics. Three models of practical ethics are introduced. In the film workshop these models are the framework for the film analysis. A set up of the workshop is sketched, including selected scenes, basic questions and a timetable. Also a sketch is given of the results that can be expected. 相似文献
8.
It is an undeniable reality that workplace spirituality has received growing attention during the last decade. This fact is
attributable to many factors, socioeconomic, cultural and others [Hicks, D.A. 2003: Religion and the Workplace. Pluralism, Sprtituality, Leadership (Cambridge University press, Cambridge)]. However the field is full of obscurity and imprecision for the researcher, the
practitioner, the organisational analyst and whoever attempts to systematically approach this relatively new inquiry field.
This article attempts to provide a critical review of the literature on workplace spirituality by examining the underlying
rationale of the main trends regarding spirit at Work and by negotiating their strengths and weaknesses. Current approaches
to workplace spirituality are distinguished to the exploratory, contextual and the consequential, acontextual ones. Particular
attention is given to ‚Respectful Pluralism’ proposed by Douglas Hicks, as it is suggested that this theoretical framework
is the most well-founded, elaborated and systematic up to date. However, it is proposed that even ‚Respectful Pluralism’ fails
to fully capture the complexity of such a multidimensional phenomenon as spirituality. Drawing on mainstream ethical and philosophical
traditions (deontology, utilitarianism, virtue ethics) supporting alternative value-systems, it is suggested that a more inclusive
and philosophically affluent framework needs to be developed. Finally, some propositions and thoughts are made towards this
direction.
George Gotsis is an assistant professor at the department of History and Philosophy of Science, University of Athens, Greece.
His research interests include history of economic thought, business ethics and history of ideas.
Zoi Kortezi is currently a research assistant at the department of History and Philosophy of Science, University of Athens,
Greece. Her research interests include organisational theory, employee relations and work ethics. 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.
Whistleblowing and management accounting: An approach 总被引:1,自引:1,他引:0
In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector.
Dr. Stephen E. Loeb is Professor and Chairman of Accounting and the Ernst and Young Alumni Research Fellow at the University of Maryland at College Park. He is the author or co-author of a number of articles relating to accounting and ethics that have appeared in journals such as The Accounting Review, the Journal of Accounting Research, the Journal of Accountancy, and The Government Accountants Journal. Dr. Loeb is co-editor of the Journal of Accounting and Public Policy.Dr. Suzanne N. Cory is Associate Professor of Accounting at California State University, San Bernardino. A good deal of the work on this paper was done while Dr. Cory was a faculty member at The George Washington University.We are indebted to Lawrence A. Gorden, Allen G. Schick, Jere Francis, Lee Preston, Stanley W. Davis and two anonymous reviewers for their comments on earlier drafts of this paper. Any errors are our own. 相似文献
11.
Miguel Alzola 《Journal of Business Ethics》2018,148(4):835-845
Historically, whistleblowing research has predominantly focused on psychological and organisational conditions of raising concerns about alleged wrongdoing. Today, however, policy makers increasingly start to look at institutional frameworks for protecting whistleblowers and responding to their concerns. This article focuses on the latter by exploring the roles that trade unions might adopt in order to improve responsiveness in the whistleblowing process. Research has consistently demonstrated that the two main reasons that deter people from reporting perceived wrongdoing are fear of retaliation and a belief that the wrongdoing is unlikely to be rectified. In this article, we argue that trade unions have an important part to play in dealing with both these inhibiting factors but this requires them to be appropriately engaged in the whistleblowing process and willing to take a more proactive approach to negotiations. We use Vandekerckhove’s 3-tiered whistleblowing model and Kaine’s model of union voice level to structure our speculative analysis of the various ways in which trade unions can interact with whistleblowers and organisations they raise concerns about alleged wrongdoing in, as well as agents at a regulatory level. Our articulation of specific roles trade unions can play in the whistleblowing process uses examples from the UK as to how these trade union roles are currently linked to and embedded in employment law and whistleblowing regulation. 相似文献
12.
Kim Loyens 《Journal of Business Ethics》2013,114(2):239-249
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. 相似文献
13.
14.
Since the introduction of the U.S. Sarbanes-Oxley Act in 2002 and several other national corporate governance codes, whistleblowing
policies have been implemented in a growing number of companies. Existing research indicates that this type of governance
codes has a limited direct effect on ethical or whistleblowing behaviour whereas whistleblowing policies at the corporate
level seem to be more effective. Therefore, evidence on the impact of (inter)national corporate governance codes on the content
of corporate whistleblowing policies is important to understand their indirect impact on whistleblowing behaviour. This study
analyzes the contents of whistleblowing policies, and parts of corporate codes of conduct and codes of ethics, describing
such policies of 56 leading European companies. By classifying the contents in seven categories, an exploratory framework
was created. General contents often identified were: applicability to all employees, a group-wide scope and an authoritative
tone. The most common general violations to report were breaches of internal policies and external regulations or laws. The
more specific violations most frequently mentioned were criminal offences and dangers to health and safety or the environment.
Contacts to report to were the direct or indirect supervisors, a compliance officer or a confidential “hotline” facility.
A confidentiality guarantee was common and anonymous reporting was often possible, though sometimes discouraged. Protection
against retaliation is stated by ensuring that retaliation will not happen, prohibiting it or making it punishable. The requirement
of good faith was frequently given. Finally, investigation of the report was often guaranteed. Surprisingly little information
is given on the treatment of whistleblowers reporting an unfounded complaint in good faith, or reporting a violation they
were involved in. The study’s findings are most relevant to companies without a whistleblowing policy or those that intend
to benchmark their policies, and to pan-European standard setters. 相似文献
15.
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
16.
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
17.
Muel Kaptein 《Journal of Business Ethics》2002,41(3):217-234
Large organisations are especially advised to consider the possibility of an Ethics Helpdesk in which all employees and managers can report with all suspected cases of unethical conduct, critical comments, dilemmas and advice for which there is insufficient room within the organisational hierarchy. A helpdesk is a central contact point where it is decided who the most appropriate person is to dealing with a given case. The helpdesk model is characterised by low barriers in its easy accessibility, positive approach and the simple procedures employees need to follow. It offers employees consistent support while relying on the responsibilities of the individual employee as much as possible and it facilitates adequate monitoring and reporting. A helpdesk increases the chances of detecting unethical conduct which enables management to take adequate and timely measures against improper conduct. This article formulates principles, discusses critical factors and considers three models for adopting a sound and integrated ethics safety net. It also presents a case study and shows why organisational openness needs to be institutionalised. 相似文献
18.
Randy K. Chiu 《Journal of Business Ethics》2003,43(1-2):65-74
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. 相似文献
19.
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
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