Bridging the Chasm Between Intentions and Behaviors: Developing and Testing a Construal Level Theory of Internal Whistle-Blowing

Abstract

The recent wave of corporate scandals has necessitated a more systematic investigation of internal whistle-blowing as a potential way to prevent wrongdoing. Our understanding of whistle-blowing, however, has been hampered by a deep chasm that exists between employees’ intent to blow the whistle and their whistle-blowing behaviors. We argue that to fully bridge this gap, we need to consider employees’ cognitive states at the time of whistle-blowing intentions versus behaviors and to link these cognitive states to the ethical systems within the organization’s ethical infrastructure to understand which systems are more effective in cultivating whistle-blowing intentions and which systems help translate those intentions into behaviors. Across one multisource field study and one multiwave experiment, we found support for our arguments that top management values-based communication systems, which are more high construal (abstract), affect whistle-blowing intentions whereas ethical accountability systems and ethical retaliatory systems, which are more low construal (concrete), moderate the relationship between whistle-blowing intentions and behaviors. By linking ethical systems within the organization’s ethical infrastructure to the two stages (intentions and behaviors) of the whistle-blowing process and the accompanying cognitive states, we develop and empirically test a construal level theory of internal whistle-blowing. Funding: This work was supported by the Ministry of Education, Singapore, under its Academic Research Fund Grant Calls [MOE 2019-T2-1-192 and MSS16B012].