Whistleblowing and accounting for the public interest: a call for new directions

Abstract

PurposeThis paper aims to generate new research directions at the intersection of accounting, whistleblowing and publicness: defined as the attainment of public goals, interests and values.Design/methodology/approachA problematising review is used to challenge and rethink the existing accounting and whistleblowing literature by incorporating readings from the public interest and public value literature. The paper draws on the work of Dewey (1927), Bozeman (2007) and Benington (2009) to open up new ways of theorising relations between accounting, whistleblowing and publicness.FindingsFirstly, the paper develops a public interest theoretical framework which shows whistleblowing is a public value activity that moves organisational wrongdoing into the public sphere where it is subject to democratic debate and dialogue required to reconcile the public's interests with what the public values. Secondly, this framework provides one answer to continuing questions in the literature of how to define accountings relationship to the public interest. Finally, the paper suggests this conceptual framework be used to stimulate debate on whether and how one should expand existing accounting and accountability knowledge boundaries to incorporate the broader social, political and moral concerns highlighted by whistleblowers acting in the public interest.Originality/valueAccounting and whistleblowing research has ignored the theoretical implications of whistleblowing in the public interest. The paper shows how accounting and accountability can respond to the challenges of a shifting and intangible public interest by providing a conceptual framework to guide current and future theoretical questions of how accounting is connected to the public interest.

Reframing whistleblowing intention: an analysis of individual and situational factors

“…They argue that this is because potential whistleblowers are more likely to anticipate retaliation from the wrongdoer. Alleyne et al (2017) and Quayle (2021) further document that perceived organisational support helps to mitigate the perceived personal cost of reporting. Alleyne et al (2017) and Quayle (2021) find that even though the perceived personal cost of reporting is higher, internal and external whistleblowing intentions would be higher if there is stronger perceived organisational support.…”

Revitalising the enterprise university post-COVID 19: a focus on business schools

“…These entail a commitment to: the public interest and sensitivity to social responsibilities, continual improvement and lifelong learning, reliability, responsibility, timeliness, courtesy and respect; and laws and regulations (IAESB, 2019). In addition to these Standards, there have been increasing calls for a greater focus within Accounting Schools on teaching accounting as a social and moral practice with the public interest in mind (Carnegie et al , 2021b; Quayle, 2021).…”

Accounting for (public) value(s): reconsidering publicness in accounting research and practice

“…The need to rethink the scope of accounting to embrace wider perspectives and values is similarly reflected in the Quayle paper (2021), where the authors challenge accounting's limited focus on accounting fraud and financial misstatement and develop a public interest theoretical framework. In doing so, the authors depict whistleblowing as a public value activity that moves organizational wrongdoings into the public sphere where it is subject to democratic debate and dialoge required to reconcile the public's interests with public values.…”

“…Besides, they help to understand how accounting can give voice to different perspectives, also through an increase in its scope, and provide the very processes through which they find voice and representation, as well as the mediating arena where conflicts and compromises, as well as changes in values, are promoted and brought forward. In particular, Vollmer (2021), as well as Quayle (2021), point to the plurality and width of values that need to be incorporated and brought forward by accounting and accountants; therefore not only challenging the scope and modes of accounting but also the preparers of accounts (insiders versus outsiders) and roles of accountants. The papers in this issue also show that prioritizing and compromising across/among values is and will be the challenge for governments and public service organizations, with accounting playing a central role in operationalizing and translating values in practice.…”