What actions can be taken to increase whistle-blowing in the classroom?

Abstract

ABSTRACTThis study surveyed undergraduate business students on various issues concerning the potential of students whistle-blowing when they observe other students cheating. Developing the courage of one's conviction in our accounting students is important to accounting educators as we are also emphasizing traits such as integrity, skepticism, and professionalism to our accounting students. As the data were gathered in the first introductory-accounting course, students’ cheating and whistle-blowing attitudes were already established. We found that, while students who had cheated in the past were more likely to suggest incentives and cash rewards, students who had never cheated were more concerned with increased confidentiality. Consequently, the need for assuring strict confidentiality is as important to our accounting students as it was to our former accounting clients in developing the trust necessary for the disclosure of sensitive information.