“…This finding is an indication that individuals who perceive they will have the backing of their organization in reporting wrongdoing are more likely to report wrongdoings at their workplace to the appropriate authority in the organization. The argument is that individuals who believe that their suggestions and grievances are cherished by their organization tend to act in the interest of their organization by reporting any known or suspected wrongdoing (Hellman, 2014; Kamarunzaman et al , 2012; Krishnan and Mary, 2012). From the benefit-to-cost differential theory perspective, management’s responsiveness to pertinent issues that affect employees is deemed relevant in motivating employees to act in the best interest of the organization.…”
Section: Methodsmentioning
confidence: 99%
“…Perceived organizational support is the general belief of employees that the organization cares about their socioeconomic well-being and values their contributions as well as commitment to the organization (Eisenberger et al, 1986). Extant studies (Kamarunzaman et al, 2012(Kamarunzaman et al, , 2014Krishnan and Mary, 2012) suggest high organizational support is the motivating factor that builds employees trust and commitment. Perceived organizational support enhances employees' identification with the objectives of the organization and pushes them to always act in the best interest of the organization.…”
Purpose
The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential theory, this study examines the influence of professional skepticism, cognitive styles and perceived organizational support on whistleblowing intentions while controlling for the effect of some demographic variables on the estimated results. Further, the authors ascertain whether the threat of retaliation moderates the relationship between professional skepticism and whistleblowing intentions.
Design/methodology/approach
Data was obtained from professional accountants licensed by the Institute of Chartered Accountants, Ghana by means of self-administered questionnaires. The partial least square-structural equation modeling technique was used to test for the hypothesized relationships in this study.
Findings
The results of this study suggest the intention to report wrongdoing within the organization is influenced by individuals’ level of professional skepticism, cognitive style and the perception that they will have the backing of their organization in reporting wrongdoing. Moreover, the authors also find females and individuals who have advanced in age to have greater motivation to report wrongdoing in the organization.
Originality/value
This study contributes to whistleblowing literature by highlighting the effect of professional skepticism on whistleblowing intentions. Also, this study provides empirical support for the applicability of the benefit-to-cost differential theory to the whistleblowing literature.
“…This finding is an indication that individuals who perceive they will have the backing of their organization in reporting wrongdoing are more likely to report wrongdoings at their workplace to the appropriate authority in the organization. The argument is that individuals who believe that their suggestions and grievances are cherished by their organization tend to act in the interest of their organization by reporting any known or suspected wrongdoing (Hellman, 2014; Kamarunzaman et al , 2012; Krishnan and Mary, 2012). From the benefit-to-cost differential theory perspective, management’s responsiveness to pertinent issues that affect employees is deemed relevant in motivating employees to act in the best interest of the organization.…”
Section: Methodsmentioning
confidence: 99%
“…Perceived organizational support is the general belief of employees that the organization cares about their socioeconomic well-being and values their contributions as well as commitment to the organization (Eisenberger et al, 1986). Extant studies (Kamarunzaman et al, 2012(Kamarunzaman et al, , 2014Krishnan and Mary, 2012) suggest high organizational support is the motivating factor that builds employees trust and commitment. Perceived organizational support enhances employees' identification with the objectives of the organization and pushes them to always act in the best interest of the organization.…”
Purpose
The purpose of this study is to examine the key predictors of whistleblowing intention of accountants within the organization. By relying on the benefit-to-cost differential theory, this study examines the influence of professional skepticism, cognitive styles and perceived organizational support on whistleblowing intentions while controlling for the effect of some demographic variables on the estimated results. Further, the authors ascertain whether the threat of retaliation moderates the relationship between professional skepticism and whistleblowing intentions.
Design/methodology/approach
Data was obtained from professional accountants licensed by the Institute of Chartered Accountants, Ghana by means of self-administered questionnaires. The partial least square-structural equation modeling technique was used to test for the hypothesized relationships in this study.
Findings
The results of this study suggest the intention to report wrongdoing within the organization is influenced by individuals’ level of professional skepticism, cognitive style and the perception that they will have the backing of their organization in reporting wrongdoing. Moreover, the authors also find females and individuals who have advanced in age to have greater motivation to report wrongdoing in the organization.
Originality/value
This study contributes to whistleblowing literature by highlighting the effect of professional skepticism on whistleblowing intentions. Also, this study provides empirical support for the applicability of the benefit-to-cost differential theory to the whistleblowing literature.
“…Instead, they prefer to remain silent observers since it allows them to keep things to themselves, which is not in their nature (Kamarunzaman et al, 2013). Whistleblowing motivation can be linked to the process of determining wrongdoing.…”
Unethical behaviour in the organisation has become a serious issue within larger corporations, and there has been pressure on the government and corporate players to practice good governance. The organisational context is considered for testing the factors influencing whistleblowing among the people within the organisation. This study examines three determinant factors of whistleblowing intention: organisation factors, personal relationships and personal characteristics of employees in Malaysian government-linked companies (GLCs). This study used a quantitative research approach in which 400 questionnaires were distributed and 306 received as a completed survey. According to the findings, organisational structure has a significant relationship with whistleblowing intention, with most employees more inclined to blow the whistle if suitable reporting procedures are available. Employees are more likely to report wrongdoing if not linked to the perpetrator. Regarding personal traits, younger and higher-ranking employees are more likely to report whistleblowing, but gender does not play a role since neither male nor female influences whistleblowing intention.
“…olan başka bir sürecin yönetilmesini gerektirebilir (Baltacı, 2017a;Greenwood, 2015). Örgütlerde dışsal bilgi uçuranlar genellikle bu süreci iyi yönetememekte ve yaşadıkları olumsuzluklar sebebiyle örgütten ayrılmaktadırlar (Kamarunzaman, Zawawi, Hussin ve Campbell, 2012). Bununla birlikte örgüte olan adanmışlık ve yönetimin bilgi uçurana güven aşılaması gibi yönetsel stratejilerle bilgi uçuranın örgütte kalması sağlanabilir (Binikos, 2008;Fidan ve Öztürk, 2015b).…”
Section: Bilgi Uçurma Sürecinin Yönetilmesiunclassified
* Bu çalışma Prof. Dr. Ali Balcı'nın danışmanlığında hazırlanan "Maarif Müfettişleri İle İlk ve Ortaokul Yönetici ve Öğretmenlerinin Bilgi Uçurma Davranışına İlişkin Görüşleri" başlıklı doktora tezinin bir bölümüne dayalı olarak hazırlanmıştır. Özet Bilgi uçurma (whistleblowing), etik ve hukuki değerlere aykırılıkları bildirme davranışı olarak tanımlanabilir. Bilgi uçurma olayını gerçekleştiren kişi ise bilgi uçuran (whistleblower) olarak adlandırılmaktadır. Bilgi uçurma kavramı örgüt içinde ve dışında, aktif ya da pasif olarak gerçekleşebilen bir süreçtir. Bilgi uçurma süreci esasen bireysel seçim ve karar alma süreçlerine benzemektedir. Bilgi uçurma sürecinin yönetilmesi, etik açıdan saydam bir örgüt oluşturmak için elzemdir. Ancak sürecin bilgi uçuran ve hakkında ihbarda bulunulan kişi veya örgüt açısından farklı sonuçları olabilmektedir. Bu çalışmanın amacı, genelde örgütlerde ve özelde ise eğitim örgütlerinde yaşanan bilgi uçurma sürecinin belirlenmesidir. Alanyazın taraması şeklinde tasarlanan çalışmada bilgi uçurma kavramı, bilgi uçurma süreci ve söz konusu sürecin yürütülmesi ile eğitim örgütlerindeki durum analiz edilmeye çalışılmıştır. Çalışma sonucunda Türkiye'de bilgi uçurma kavramına henüz gerekli önemin verilmediği, bilgi uçurma süreçlerinin yönetilemediği ve bilgi uçuranların yeterince korunmadığı belirlenmiştir. Çalışma ile alanyazındaki önemli bir boşluk giderilmiş ve ileride yapılacak çalışmalar için bir kuramsal temel hazırlanmıştır. Çalışmanın alanyazına önemli bir katkı sağlayacağı umulmaktadır.
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