Whistleblowing and Professional Responsibilities

Bok, Sissela

doi:10.1007/978-1-4613-3138-4_11

Cited by 63 publications

(33 citation statements)

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“…Almost all who write on the ethics of whistle-blowing claim that duties of loyalty to oneÕs employer and co-workers imply that it is wrong to report wrongdoing externally unless one first exhausts internal channels, at least in ordinary cases. (See, for example, Boatright, 1997;Bok, 1980;Bowie, 1982, DeGeorge, 1995Green, 1994;Larmer, 1992;Velasquez, 1998).…”

Section: Moral Objections To the False Claims Actmentioning

confidence: 96%

Whistle-Blowing for Profit: An Ethical Analysis of the Federal False Claims Act

2007

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Section: Moral Objections To the False Claims Actmentioning

confidence: 96%

Whistle-Blowing for Profit: An Ethical Analysis of the Federal False Claims Act

2007

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“…Potential whistle‐blowers may evaluate not only the possible retaliation but also the strength of such measures when deciding to blow the whistle. Some examples of retaliatory measures are: downgrading, giving work without responsibility, giving more work and work that requires new skills or qualifications (Bok 1980: 278); coercion or termination of employment (Parmerlee et al 1982; Mesmer‐Magnus and Viswesvaran 2005); and poor performance appraisal, denial of promotion, transfer to a different geographical location (Miceli and Near 1989: 96). Early studies reported results indicating that many whistle‐blowers experienced some form of retaliation (Miceli and Near 1989) and those using external reporting channels to blow the whistle experiencing severe retaliation (Near and Miceli 1986).…”

Section: Literaturementioning

confidence: 99%

Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender

Liyanarachchi¹,

Adler²

2011

Australian Accounting Review

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Accounting practices and the role of auditors have been widely implicated in many corporate scandals. Accountants are likely to witness serious wrongdoings at their workplace, presenting them with a difficult choice as to whether or not to whistle‐blow. This study reports online survey results of whistle‐blowing intentions of the members of Certified Practising Accountants of Australia. The study provides data on the effect of threat of retaliation, age and gender on accountants’ propensity to blow the whistle. The results show a complex interaction effect of retaliation, participants’ age, and gender on their propensity to blow the whistle. Among the early career accountants, male accountants are more likely than female accountants to blow the whistle. Accountants in the mid‐age group are not only likely to whistle‐blow when there is retaliation but also tend to be more willing to do so when that retaliation involves a direct personal loss rather than a loss to their associates. Accountants in the age group of 45 years or above respond to retaliation differently depending on their gender. Specifically, female accountants’ propensity to blow the whistle in this age group tends to decline as the retaliation threat increases from weak to strong, yet the change in retaliation threat has little impact on male accountants’ propensity to blow the whistle. These results and their implications are discussed.

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“…Whistleblowing juga dapat didefinisikan sebagai perselisihan dengan pihak manajemen atas penerapan praktek perusahaan yang illegal dengan tindakan yang benar (Bok 1980). The Public Service Integrity (2004) memberikan definisi whistleblowing dengan jelas, yaitu pemberitahuan praktek yang salah dalm organisasi; dimotivasi oleh keinginan untuk mencegah kerugian pada orang lain yang tidak diperlukan; meningkatkan kewaspadaan tentang kesalahan dalam organisasi dan kesalahan dalam praktek Greenberger, Miceli, dan Cohen (1987) mengusulkan proses seseorang untuk melakukan tindakan whistleblowing.…”

Section: Whistleblowingunclassified

Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan

Setianto¹,

Utami²,

Novianti³

2016

jeb

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ABSTRAKTekanan yang diberikan oleh manajer kepada karyawan untuk melakukan tindakan yang tidak sesuai dengan peraturan perusahaan, menyebabkan adanya ketegangan yang terjadi dalam diri karyawan. Ketegangan terjadi karena perintah yang diberikan secara langsung oleh manajer tidak sesuai dengan nilai atau moral yang dipegang. Ketika karyawan memilih untuk melaporkan tindakan yang tidak sesuai dengan nilai atau moral yang dianutnya, maka karyawan dapat melaporkan tindakan tersebut kepada manajemen senior. Penelitian ini bertujuan untuk meneliti potensi seorang karyawan untuk melakukan tindakan whistleblowing apabila berhadapan dengan kondisi tekanan ketaatan dan kepercayaan pada pimpinan. Penelitian ini dilakukan di Universitas Kristen Satya Wacana dengan subjek mahasiswa S1 akuntansi Fakultas Ekonomika dan Bisnis. Penelitian ini menguji potensi tindakan whistleblowing oleh karyawandalam keadaan tekanan ketaatan dan kepercayaan pada pimpinan.

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Whistleblowing and Professional Responsibilities

Cited by 63 publications

References 0 publications

Whistle-Blowing for Profit: An Ethical Analysis of the Federal False Claims Act

Whistle-Blowing for Profit: An Ethical Analysis of the Federal False Claims Act

Accountants’ Whistle-Blowing Intentions: The Impact of Retaliation, Age, and Gender

Whistleblowing dalam Tekanan Ketaatan dan Kepercayaan pada Pimpinan

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