Perceptions, predictors and consequences of whistleblowing among accounting employees in Barbados

Abstract

Purpose Whistleblowing has been receiving increased attention and support in recent times as a means of detecting and correcting wrongdoing in organizations. This study aims to examine perceptions, attitudes and consequences (actions and reactions) of whistleblowing, as well as the predictors of internal and external whistleblowing intentions, by using Graham’s (1986) model of principled organizational dissent in a small emerging and collectivist culture like Barbados. Design/methodology/approach The study utilized a self-administered survey of 282 accounting employees working in organizations in Barbados. Findings Results reveal that there is little awareness of whistleblowing legislation. Most respondents perceive whistleblowing as ethical and favor internal over external whistleblowing. Findings show that personal responsibility and personal costs significantly influence internal whistleblowing intentions, while personal costs influence external whistleblowing. Using qualitative data, several themes emerged as influencing whistleblowing: perceived benefits of whistleblowing, actual whistleblowing experiences (handling of reports), personal costs (climate of fear and hostility), perceived lack of anonymity and cultural norms. Research limitations/implications Future research should control for social desirability bias and use more rigorous qualitative approaches such as face-to-face interviews and focus groups to gain in-depth opinions and feelings on the topic. Practical implications Whistleblowing can be achieved through such mechanisms as perceived organizational support, strong ethical codes of conduct, rewarding ethical behavior and promoting sound work ethics in organizations. Originality/value This paper explores whistleblowing in an emerging economy where there has been little research on the topic. Thus, this study supplements the existing research in emerging economies by examining the applicability of Graham’s (1986) model of principled organizational dissent.

Factors Affecting Intention on Whistleblowing: An Analysis on Moderated Model of Whistleblowing Channel

“…The variable of personal responsibility is empirically proven to positively affect the intention of civil servants to do whistleblow-ing. Result from this research is consistent with earlier researches by Curtis (2006), Robinson et al (2012) and Alleyne et al (2017). This indicates that personal responsibility is a factor that a person considers before blowing the whistle.…”

“…Ayers and Kaplan (2005) also Robinson et al (2012) discovered that personal responsibilities as being one of factors put into consideration before one becomes a whistleblower. Alleyne et al (2017) carried out a research in Barbados and found results showing that personal responsibility clearly does influence an accountants intention to do whistleblowing action. Thus making reach the first hypothesis as follows: H1: Personal responsibility positively influences the intention of civil servants to do whistleblowing action.…”

“…One who experiences a lower possibility for retaliation due to being a whistleblower will increase the probabilities for them to report fraud, whereas the higher possibility of retaliation against whistleblowers, the lower the chances for those to report instances of fraud (Kuncara et al, 2017). Ayers and Kaplan (2005) also Alleyne et al, (2017) revealed that the consideration of personal cost became the rasionalization for someone to just be an observer. Those who also experience a larger possibility of suffering from retaliation will also tend to remain silent.…”

“…There are still numerous other researches on the intention on whistleblowing (Ayers & Kaplan, 2005;Septianti, 2013;Hakim, 2017;and Alleyne et al, 2017). Variables which have been frequently studied include personal responsibility according to the Graham Model (1986).…”

A Review of Research on Whistle-Blowing

“…Alleyne (2017) believes that there are significant negative correlations between the whistle-blowing intention and the costs of whistle-blowing such as retaliation, threats, and damages, and that the auditor's perceived cost is higher. The lower the intention to whistle-blowing [19]. Dalton (2013) pointed out that Machiavellianism indirectly affects whistle-blowing intention through perceived costs and perceived benefits [20].…”