An empirical research about whistleblowing behavior in accounting context
| Autor: | Turhan Erkmen, Arzu Özsözgün Çalişkan, Emel Esen |
|---|---|
| Rok vydání: | 2014 |
| Předmět: |
Organizational Behavior and Human Resource Management
business.industry Strategy and Management media_common.quotation_subject Context (language use) Accounting Empirical research Action (philosophy) Wrongdoing Scale (social sciences) business Psychology General Economics Econometrics and Finance Social psychology media_common |
| Zdroj: | Journal of Accounting & Organizational Change. 10:229-243 |
| ISSN: | 1832-5912 |
| Popis: | Purpose – The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the differences between accounting professionals about whistleblowing intention according to demographic variables. This paper reviews whistleblowing behavior in the context of professional accounting in Turkey. This study discusses whistleblowing event and analyzes it by using the scenario technique. Design/methodology/approach – Three whistleblowing scenarios were used and participants were asked to indicate the likelihood that the individual in the scenario would blow the whistle. Participants indicated blowing the whistle action on a seven-point likert-type of scale for the given scenario. Findings – The main hypothesis is the differences between whistleblowing behavior of accounting professionals in relation to such demographic characteristics as working conditions, total tenure, gender, age, membership and number of c... |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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