Author:
Alleyne Philmore,Charles-Soverall Wayne,Broome Tracey,Pierce Amanda
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.
Reference55 articles.
1. The theory of planned behavior;Organizational Behavior and Human Decision Processes,1991
2. Alleyne, P. (2010), “The influence of individual, situational and team factors on auditors’ whistleblowing intentions”, Unpublished PhD thesis, University of Bradford, Bradford.
3. The influence of organizational commitment and corporate ethical values on non-public accountants’ whistleblowing intentions in Barbados;Journal of Applied Accounting Research,2016
4. An exploratory study of auditors’ responsibility for fraud detection in Barbados;Managerial Auditing Journal,2005
5. Perceptions of auditor independence in Barbados;Managerial Auditing Journal,2006
Cited by
33 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献