The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados

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.