Ethical Ideologies, Personality Traits, and Whistleblowing Intention in Public Sector: Mediating Role of Whistleblowing Judgment

• 作者: Intan Salwani Mohamed Nabilah Rozzani Noor Hidayah Ab Aziz Richard Hicks
• 来源期刊: 现代会计与审计:英文版
• 学科: 经济
• 关键词: whistleblowing INTENTION whistleblowing JUDGEMENT ETHICAL IDEOLOGY personality traits
• 年，卷（期）: 2019,（5）
• 页码范围: 241-248
• 页数: 8页
• 分类号: F

摘要

Whistleblowing decision by an individual employee has always been an interesting topic in the management of businesses and organizations. Whistleblowing can be an effective fraud detection mechanism if a person decided to whistleblow on the wrongdoings of other employees. In reality, however, individuals who are aware of unlawful activity of his or her peer group members would face a challenging dilemma if the company or organizations they are working with do not have a sound whistleblowing policy to ensure the confidentiality of whistleblower. Knowing the factors that could influence their whistleblowing judgement and intention would be an interesting topic to be studied. The present study attempts to discuss on factors which would influence whistleblowing intention on staffs from selected public sector organizations in Malaysia. These factors include three individual level factors of ethical ideology (idealism and relativism), personality traits (conscientiousness, openness to experience, extraversion, agreeableness, neuroticism), and whistleblowing judgment, all with regards to peer reporting. A theoretical model is developed in accordance to the issues discussed in this paper.