Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions,Actions, and Retaliation

Whistleblowing on organizational wrongdoing is becoming increasingly prevalent. What aspects of the person, the context, and the transgression relate to whistleblowing intentions and to actual whistleblowing on corporate wrongdoing? Which aspects relate to retaliation against whistleblowers? Can we draw conclusions about the whistleblowing process by assessing whistleblowing intentions? Meta-analytic examination of 193 correlations obtained from 26 samples (N = 18,781) reveals differences in the correlates of whistleblowing intentions and actions. Stronger relationships were found between personal, contextual, and wrongdoing characteristics and whistleblowing intent than with actual whistleblowing. Retaliation might best be predicted using contextual variables. Implications for research and practice are discussed.     

浅谈财务核算与会计监督管理

会计监督是会计的基本职能之一,是我国经济监督体系中的重要组成部分.温家宝总理曾明确要求"加大会计监督力度,综合治理会计信息失真问题".可见国务院对会计监督工作的商度重视.因此结合会计管理体制的重大改革--会计集中核算制的实施进程,逐步完善与之相适应的现行的会计监督长效机制十分必要.     

Whistleblowing: A Restrictive Definition and Interpretation

Whistleblowing has been defined often and in differing ways in the literature. This paper has as its main purposes to clarify the meaning of whistleblowing and to speak for a narrow interpretation of it. A restrictive, general purpose definition is provided which contains six necessary elements: act of disclosure, actor, disclosure subject, target, disclosure recipient, and outcome.Whistleblowing is characterised as a dissenting act of public accusation against an organisation which necessitates being disloyal to that organisation. The definition differs from others in many ways but especially by its emphasis on dissent, by being based on the ethical dilemma of conflicting loyalties, and by the strict way that dilemma is formulated in terms of confidentiality and proprietary rights over information. These features result in a definition in which motive has no part, and which requires a free choice decision to make disclosure to an external party.     

内部会计管理分析

在当今社会主义现代化建设步伐不断加快,国民经济迅速发展情况下,加强单位内部的会计管理日趋重要,从健全制度和会计职业道德两方面谈加强会计管理.     

现代会计管理核算分析

文章对会计电算化的应用与管理进行了分析.     

企业会计管理探析

为了确保会计信息真实准确,维护会计法规的严肃性,必须加强会计管理.     

事业单位会计管理分析

事业单位所从事的经营活动也越来越复杂,原有的财务会计确认基础需要进一步改进.     

电算化会计管理探析

会计电算化是会计发展史上的一次重大革命,它的运用和推广对传统的会计工作产生重大影响.本文通过剖析企业信息管理系统和会计电算化系统中存在的问题,从加强企业电算化系统管理的组织机构建设、相关财会制度完善、制度保障建设、加强企业会计电算化系统安全防范能力、加强企业总体管理信息化水平等方面,提出相关的解决对策,为企业财会人员的人才培养和企业信息化水平的进一步提高提供实际可操作的制度和解决方法.     

Whistleblowing and employee loyalty

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.     

企业会计管理探析

为了确保会计信息真实准确,维护会计法规的严肃性,必须加强会计管理.     

Whistleblowing and power: A network perspective

This article presents a network perspective on whistleblowing. It considers how whistleblowing affects, and is affected by, the preexisting distribution of power inside and outside an organization, where power is conceptualized as deriving from the network positions of the key actors. The article also highlights four characteristic features of whistleblowing: third‐party detriment, local subversion, appeal to central or external power, and reasonable expectation of concern. The feature of local subversion succinctly explains why whistleblowing is difficult. The feature of appeal to central or external power highlights that contrary to the perception of a democratizing phenomenon, whistleblowing tends to redistribute discretion away from local power toward more central power. This suggests a need for caution about institutional measures to promote whistleblowing in contexts where governance is already highly centralized.     

企业费用核算与管理分析

从经营费用的发生,成本费用的归集,直到当期费用要素的确定,整个过程都需要客观、公允地核算和有效地控制.各企业单位的核算规程或各企业单位的会计制度应当对经营费用的发生,成本费用的归集,费用要素的确定等核算及控制进行有效地规划、整合、改革、提高,以实现费用核算与控制的有机结合.     

试析绿色会计和财务管理

市场经济条件下的环境问题一直是我国处理环境与发展这一矛盾的首要难题,为了解决这一难题,我国开始提出绿色会计与财务管理的理念,合理的应用这个理念,是解决经济与环境发展的最佳道路.     

企业费用核算与管理分析

从经营费用的发生,成本费用的归集,直到当期费用要素的确定,整个过程都需要客观、公允地核算和有效地控制.各企业单位的核算规程或各企业单位的会计制度应当对经营费用的发生,成本费用的归集,费用要素的确定等核算及控制进行有效地规划、整合、改革、提高,以实现费用核算与控制的有机结合.     

企业费用核算管理分析

从经营费用的发生,成本费用的归集,直到当期费用要素的确定,整个过程都需要客观、公允地核算和有效地控制.各企业单位的核算规程或各企业单位的会计制度应当对经营费用的发生,成本费用的归集,费用要素的确定等核算及控制进行有效地规划、整合、改革、提高,以实现费用核算与控制的有机结合.     

企业会计管理方式分析

文章分析了现代企业会计制度和会计管理模式.     

现代会计信息管理分析

一定时期的会计模式的发展是以一定时期的会计环境为前提的,新的经济环境要求会计理论和实践的不断创新.在新的经济环境下,传统会计在学科发展、理论体系、组织结构、信息披露等方面都会发生大的变化.     

现代会计管理制度探析

会计制度现代化是随着信息技术在财会领域的深度应用而产生的一个新的概念.现行会计制度在体例设计上存在明显缺陷,满足不了信息化下指导企业会计核算的需要.因此,为缓解会计制度与信息化环境的紧张局面,紧跟信息时代发展的步伐,我们必须与时俱进,从形式到结构再到内容对<企业会计制度>进行信息化改造,实现会计制度的现代化.会计制度现代化具体包括制度内容完整化、制度表述现代化和制度数据信息化等三个方面.     

现代会计管理制度探析

会计制度现代化是随着信息技术在财会领域的深度应用而产生的一个新的概念.现行会计制度在体例设计上存在明显缺陷,满足不了信息化下指导企业会计核算的需要.因此,为缓解会计制度与信息化环境的紧张局面,紧跟信息时代发展的步伐,我们必须与时俱进,从形式到结构再到内容对<企业会计制度>进行信息化改造,实现会计制度的现代化.会计制度现代化具体包括制度内容完整化、制度表述现代化和制度数据信息化等三个方面.