Abstract
Purpose
– The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados.
Design/methodology/approach
– The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations.
Findings
– OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally.
Research limitations/implications
– The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings.
Practical implications
– The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework.
Originality/value
– This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the whistle-blowing process in Barbados.
Reference74 articles.
1. ACCA
(2012), “Global guidance on ethical matters for members in business”, ACCA, Glasgow.
2. Ajzen, I.
(1991), “The theory of planned behaviour”,
Organisational Behaviour and Human Decision Processes
, Vol. 50 No. 2, pp. 179-211.
3. Alleyne, P.
(2010), “The influence of individual, situational and team factors on auditors’ whistle-blowing intentions”, unpublished PhD thesis, University of Bradford, Bradford.
4. Alleyne, P.
and
Howard, M.
(2005), “An exploratory study of auditor’s responsibility for fraud detection in Barbados”,
Managerial Auditing Journal
, Vol. 20 No. 3, pp. 284-303.
5. Alleyne, P.
,
Devonish, D.
and
Alleyne, P.G.
(2006), “An empirical study of perceptions of auditor independence in Barbados”,
Managerial Auditing Journal
, Vol. 21 No. 6, pp. 621-635.
Cited by
27 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