Attitude of Management Students towards Whistleblowing: Evidence from Croatia

Abstract

This study examines the attitude of management students towards whistleblowing in a sample of 121 master students of business ethics at the Faculty of Economics University in Split, Croatia. The three measurement instruments include whistleblowers´ attitudes (3 items), whistleblowing attitudes (2 items) and potential types of whistleblowing reactions (8 items), i.e. external reactions (4 items) and internal reactions (4 items). The results of the study indicated a positive attitude toward whistleblowing and whistleblowers. The authors also found that female students exhibited more con dence in management and were more prone to whistleblowing than male students. Also, students with professional experience considered whistleblowing to be in the public interest more than students with no professional experience. The results may be of practical use to managers who can bene t from whistleblowing while keeping in mind that whistleblowing can't be avoided and that punishing whistleblowers seems to be a bad managerial practice.

Towards Security of Performance: Whistleblowing as Management Tool

“…In the following section, the results of the earlier described research conducted by Bogdanović and Tyll (2016), on a sample of 121 students of management on University of Split, Croatia, will be statistically compared to the study on Slovakian students which was also presented above in the paper and descriptively explained.…”

“…The research on Croatian students was conducted in mid-December 2014, on a sample of 121 full time students of management during the first year of their master's degree studies (fourth year of integral study) at the Faculty of Economics, University of Split, Croatia (Bogdanović and Tyll, 2016…”

Whistleblowing in small and large accounting firms in Brazil

“…The social referents' perception of normative beliefs by the injunctive norms of the social approval or disapproval of others, and by descriptive norms about what others are doing, tend to influence an individual's behavioral choices, insofar as the behavior is accepted in the environment (Moan & Rise, 2006). Environments of positive influence on the whistleblower's intention are attested in several studies (Dalan et al, 2019;Kashanipour et al, 2020;Lee et al, 2021;May-Amy et al, 2020;Mustafida, 2020;Tarjo et al, 2019;Trongmateerut & Sweeney, 2013;Tudu, 2021), while, in other environments, indicators with different meanings or with a negative meaning are revealed (Bogdanovic & Tyll, 2016;Cheng & Lam, 2008;Chwolka & Oelrich, 2020).…”

“…There are different ways to approach the underlying reasons for behavior depending on the geographical location where it takes place, such as in the USA (Lee et al, 2021), Africa (de Maria, 2005;Owusu et al, 2020;Soni et al, 2015), Europe (Bogdanovic & Tyll, 2016;Oelrich & Erlebach, 2021), Asia (Mansor et al, 2020;Park et al, 2008;Tudu, 2021;Zhang et al, 2017), and Latin America and the Caribbean (Alleyne et al, 2016;Maragno, 2019), which has the highest proportional value of fraud losses when compared to GDP per capita (ACFE, 2022). In this region, there exists a large network of corrupt companies and government officials, reaching as far as Argentina, Bolivia, Brazil, Colombia, Cuba, Ecuador, Guatemala, Mexico, Panama, Peru, the Dominican Republic, and Venezuela (Maragno & Borba, 2019;Sallaberry et al, 2020).…”

The influence of issues on moral judgment: A comparison of college students and business practitioners in the Republic of Croatia

“…A 2010 study surveyed CEOs and Board members from 40 of the largest corporations, and while most recognized some firm of social obligation 81% had not developed a specific strategy for implementing CSR (Dulcic, 2012). Another study concludes that students were favorably disposed toward whistleblowing with females and professionals more supportive and felt managerial actions to punish it nonproductive (Bogdanovic & Tyll, 2016). Koprek and Rogošič (2009) conclude that while most respondents ( N = 331) believe business ethics is important and central to bettering the firm and society, they found little evidence of procedures for its institutionalization and 76% of respondents received no formal ethics education.…”