Abstract
Main Purpose - This study aims to model the determinants of whistleblowing in public agency employees.
Method - This study applied a multivariate regression method. The respondents consisted of employees in several central and local government agencies.
Main Findings - This study shows that increasing whistleblowing preference, perceived organisational support and trust in internal reporting channels positively affect whistleblowing interest. The perceived seriousness of the offence factor also positively influences interest in whistleblowing. However, perceived collectivism harms the likelihood of reporting.
Theory and Practical Implications - Trusted internal whistleblowing channels can be realised by strengthening the ethical climate to strengthen perceptions of safety and reduce the risk costs of reporting. Organisations are advised to improve preparedness and develop policies that prevent corruption by providing support, ethical role models and balanced recognition of ethical integrity and group stability.
Novelty - This study simultaneously examines the dynamics of individual, situational and cultural factors within the public sector corruption prevention framework.
Method - This study applied a multivariate regression method. The respondents consisted of employees in several central and local government agencies.
Main Findings - This study shows that increasing whistleblowing preference, perceived organisational support and trust in internal reporting channels positively affect whistleblowing interest. The perceived seriousness of the offence factor also positively influences interest in whistleblowing. However, perceived collectivism harms the likelihood of reporting.
Theory and Practical Implications - Trusted internal whistleblowing channels can be realised by strengthening the ethical climate to strengthen perceptions of safety and reduce the risk costs of reporting. Organisations are advised to improve preparedness and develop policies that prevent corruption by providing support, ethical role models and balanced recognition of ethical integrity and group stability.
Novelty - This study simultaneously examines the dynamics of individual, situational and cultural factors within the public sector corruption prevention framework.
Original language | English |
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Journal | Jurnal Akuntansi Multiparadigma |
Volume | 15 |
Issue number | 1 |
DOIs | |
Publication status | Published - 30 Apr 2024 |
Keywords
- corruption
- ethical
- misconduct
- whistleblowing