Perception of Internal Controls Helps Explain Whistleblowing

Autor:	Andrea M. Scheetz, Aaron Wilson, Tonya D. W. Smalls, Joseph Wall
Rok vydání:	2021
Předmět:	business.industry media_common.quotation_subject 05 social sciences Control (management) Accounting 050201 accounting 0506 political science Perception 0502 economics and business 050602 political science & public administration Nonprofit sector Business Social Sciences (miscellaneous) media_common
Zdroj:	Nonprofit and Voluntary Sector Quarterly. 51:759-782
ISSN:	1552-7395 0899-7640
Popis:	The nonprofit sector may suffer financially from inconsistency in regulations and polices surrounding internal control implementation. To address this issue, our study explores how perceived internal control strength differs between nonprofit and for-profit organizations. Furthermore, we examine three components of the Committee of Sponsoring Organization framework to determine which components might significantly influence whistleblowing for nonprofit organizations. As expected, all three components appear to significantly influence whistleblowing for those in for-profit organizations. For those in nonprofit organizations, the perception of control activities and monitoring activities significantly mediates the relationship between organization type and whistleblowing intentions. Finally, the data indicate that the use of an anonymous website for whistleblowing at a nonprofit organization may require added attention and resources if employees at nonprofits are to use this outlet to the same extent as it is used at a for-profit organization.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::0c5046b9a1999ef106bb45a9e1788184 https://doi.org/10.1177/08997640211017665 Zobrazit plný text záznamu