Whistle-blowing Process Research Articles

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

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].

Exploring the Use of Power of Social Work Supervisors in Chinese Culture

When Chinese social workers face ethical dilemmas, responsibilities, and obligations conflict, how to make ethical decisions. The aims of this study include demonstrating the ethical dilemma that social workers and resource master confront when they collaborate in Chinese culture. It uses Reamer's ethical decision-making model to explore the ethical decision-making process of Chinese social workers and discuss social workers' ethical choices about whistle-blowing and human relationships. This paper applies the case of social work services for the disabled in Taiwan to analyze and research. The conclusions of this paper are the ethical value judgment and decision-making of social workers; the process of whistle-blowing, and the moral courage and practice of social workers. It is hoped that the discussion in this paper will provide a reference for the ethical decision-making of social workers in the Chinese mainland.

A Psychological Process of Bureaucratic Whistleblowing: Applying the Theory of Planned Behavior

Whistleblowing is a psychological process that involves the calculation of risks and benefits. While there exists a broad range of research on whistleblowing in the public sector, previous studies have not examined its entire process due to the limited focus on either whistleblowing intention or whistleblowing behavior. This study aims to fill this gap by applying the theory of planned behavior (TPB) to the whistleblowing context. Specifically, we examine how individual beliefs about the likely consequences of whistleblowing (attitude toward whistleblowing), others’ expectations about whistleblowing (subjective norm), and the capability of blowing the whistle (perceived behavioral control) influence public employees’ actual whistleblowing by way of their intention to report wrongdoings. A series of structural equation models are tested using data from the 2010 Merit Principles Survey. The findings show that the more the employees perceive that the consequences of whistleblowing are important, the more the key referents support whistleblowing, and the more the protections for whistleblowers are available, the more likely are their intentions to disclose wrongdoings and then actually engage in whistleblowing behavior. We conduct additional analyses for internal and external whistleblowers separately and find that there are both meaningful similarities and differences between the two groups. This study provides support for the validity of TPB as a theoretical framework for better understanding and explicating the psychological process of bureaucratic whistleblowing.

“The process isn’t a case of report it and stop”: Athletes’ lived experience of whistleblowing on doping in sport

Whistleblowing is effective for exposing doping in sport, garnering increased support and promotion within the global anti-doping community. However, limited attention has been afforded towards understanding the doping whistleblowing process. In response, the authors convey a sense of the whistleblowing context by using the actual words of whistleblowers to illuminate their experience. To achieve this aim, the authors have adopted a narrative approach. Three doping whistleblowers were interviewed regarding their lived experiences of whistleblowing on doping and the data has been represented in the form of one composite creative non-fiction story. The story narrates the whistleblowing experience as a process whereby individuals must (a) determine what they witnessed and experienced was doping, (b) make the decision and take action to report it, and (c) deal with the myriad of consequences and emotions. It also highlights the dilemma faced by whistleblowers who are likely equally compelled to adhere to the moral of loyalty and fairness; yet in this context they are unable to do both. Stemming from the story presented and the forms of retribution experienced, the authors offer practical suggestions for sporting organisations to address in order to empower others to whistleblow on doping in sport. Specifically, organisations should establish and implement whistleblowing policies that: (a) provide protection for whistleblowers, (b) mandate whistleblowing education, and (c) identify an independent person for individuals to seek guidance and support from before, during and following the act of whistleblowing.

Whistle-blowing process in healthcare: From suspicion to action.

Whistle-blowing is an ethical activity that tries to end wrongdoing. Wrongdoing in healthcare varies from inappropriate behaviour to illegal action. Whistle-blowing can have negative consequences for the whistle-blower, often in the form of bullying or retribution. Despite the wrongdoing and negative tone of whistle-blowing, there is limited literature exploring them in healthcare. The aim was to describe possible wrongdoing in Finnish healthcare and to examine whistle-blowing processes described on the basis of the existing literature in healthcare as perceived by healthcare professionals. The study was a cross-sectional descriptive survey. The data were collected using the electronic questionnaire Whistle-blowing in Health Care and analysed statistically. A total of 397 Finnish healthcare professionals participated, 278 of whom had either suspected or observed wrongdoing in healthcare, which established the data for this article. Ethical approval was obtained from the Ethics Committee of the University (20/2015). Permission to conduct the study was received according to the organisation's policies. Wrongdoing occurs in healthcare, as 96% of the participants had suspected and 94% had observed wrongdoing. Regarding the frequency, wrongdoing was suspected (57%) and observed (52%) more than once a month. Organisation-related wrongdoing was the most common type of wrongdoing (suspected 70%, observed 66%). In total, two whistle-blowing processes were confirmed in healthcare: (1) from suspicion to consequences occurred to 27%, and (2) from observation to consequences occurred to 37% of the participants. Wrongdoing occurs in healthcare quite frequently. Whistle-blowing processes were described based on the existing literature, but two separate processes were confirmed by the empirical data. More research is needed on wrongdoing and whistle-blowing on it in healthcare.

The pattern of fraudulent accounting : Ethics, external auditing and internal whistle-blowing process

The ongoing debate in the literature centres on the compromised auditor’s independence in consequence of the relevant provisions perceived for non-audit services provided to the audited clients. The accounting scandals that have occurred over the past two decades show the lack of competence and independence of external auditors, who kept quite in the face of attempted frauds. The case of Tesco represents an undeniable example of the loss of auditor’s independence, who failed to detect accounting manipulation confirming the importance of whistle-blowing procedures in disclosing concerns before they become serious problems. When turnover occurs in CEOs it is more likely that a rotation in external auditors occurs as well. Finally, changes in top management enable whistle-blowing actions to be successful, interrupting the organization’s dependence on serious wrongdoings and preventing a disastrous ending. The success of whistle-blowing in preventing company failure makes it an effective instrument of сorporate пovernance.

An examination of the role whistle-blowing education plays in the whistle-blowing process

Research suggests that whistle-blowing education plays an important role in the whistle-blowing process. Despite this, only one article was found in the literature that examined the relationship between whistle-blowing education and actual whistle-blowing, and it was conducted over three decades ago. Moreover, no study was found that studied whistle-blowing education and retaliation. Consequently, the relationship between whistle-blowing education and both whistle-blowing and retaliation in federal agencies are explored in this paper. The results suggest that whistle-blowing education boosts whistle-blowing in general and is negatively associated with retaliation. However, whistle-blowing education appears to enhance internal whistle-blowing and not external whistle-blowing. These findings have important implications which are discussed in the article.

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

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.

A Dual-Processing Model of Moral Whistleblowing in Organizations

A dual-processing model of moral whistleblowing in organizations is proposed. In this theory paper, moral whistleblowing is described as a unique type of whistleblowing that is undertaken by individuals that see themselves as moral agents and are primarily motivated to blow the whistle by a sense of moral duty. At the individual level, the model expands on traditional, rational models of whistleblowing by exploring how moral intuition and deliberative reasoning processes might interact to influence the whistleblowing behavior of moral agents. The model combines individual variables (e.g., moral identity), organizational variables (e.g., organizational culture), and external, societal variables (e.g., media perceptions) to explain the moral whistleblowing process and the impact of moral agents on organizations and society.

Rationality and Relationality in the Process of Whistleblowing

Reporting wrongdoing is seen as desirable to fight illegal practices, but whistleblowers often suffer retaliations and are in need of protection. Overall, whistleblowers engender strong reactions and are cast either as saints or rats. I consider why whistleblowers are seen as unsettling and ambivalent figures by exploring the analogy between Antigone, the Sophoclean heroine, and whistleblowers. These reflections reconfigure the rationality and relationality of the process of whistleblowing. The rationality of the whistleblower is singular and not easily subsumed into universalizing norms which explains some of the limits reached by the empiricist pro-social research agenda. The relationality of the process of whistleblowing indicates that the reactions of those who hear the whistle are as important. This opens up to an appreciation of the ethical and political valence of the process of whistleblowing and highlights a number of counter-intuitive and interesting issues in its synchronic and diachronic dimension.

Private Support, Public Alienation: Whistle-Blowers and the Paradox of Social Support

Blowing the whistle on organizational wrongdoing is a stressful process, complicated by the prevalence of interpersonal and organizational retaliation, including the possibility of slander, physical intimidation, and death threats. This study provides insight on how whistle-blowers experience and characterize social support throughout the whistle-blowing process. Qualitative analysis of 13 in-depth interviews with whistle-blowers in the collegiate sports industry revealed whistle-blowers experienced reduced social support as a result of blowing the whistle. Problematic conditions related to whistle-blowers' experience of social support included the duality of private support but public alienation, diminished size of social support networks, and apathy from the affected organizations. Although whistle-blowers received some support from friends and colleagues in private settings, those same individuals avoided the whistle-blower in public contexts. Themes of private support/public alienation, diminished support network, and institutional apathy emerged from the data. Whistle-blowers responded through cathartic engagement with the media and seeking community amongst fellow whistle-blowers in an effort to augment public social support. Organizational members stigmatized whistle-blowers for speaking out against the organization, reducing whistle-blowers' experience of social support. Contextual factors negatively affected whistle-blowers' experience of social support, including the heightened role of sports on campus and the presence of external stakeholders in the form of fans and alumni. Results indicate that social support is an integral component of the whistle-blowing process. The authors discuss theoretical and practical implications, including the influences of stigma, taint, and social alienation that “mark” whistle-blowers.

Trust, Organizational Justice, and Whistleblowing: A Research Note

W histleblowing as a means of deterring fraud has gained more acceptance in the last ten years. For example, the Sarbanes Oxley Act of 2002 requires publicly traded companies to have a confidential whistleblowing mechanism in place. More recently, during the aftermath of the Madoff scandal, the SEC established a whistleblower hotline. Additionally, the Dodd-Frank Act of 2010 adds retaliation protections for those individuals reporting fraud to the SEC. Organizations are best served by whistleblowing when fraud is reported internally (Miceli, Near, Rehg, and Van Scotter 2012). When fraud is reported internally, a company has the ability to rectify the situation without a loss of reputation. The academic literature is supportive of whistleblowing as improving corporate governance (Bowen, Call, and Rajgopal 2010). The literature has also offered suggestions on how to make the internal whistleblowing process more amenable to employees. Seifert, Sweeney, Joireman, and Thornton (2010) suggest that fair processes provided by organizational justice encourage employees to come forward. However, while Seifert et al. (2010) find that improved organizational justice increases the likelihood of whistleblowing, the literature has not fully explored the specific mechanisms connecting these two constructs. We extend the findings of Seifert et al. (2010) by examining whether trust provides a mechanism connecting organizational justice to the likelihood of whistleblowing. We hypothesize and find that supervisor trust and organizational trust mediate the relationship between organizational justice and the likelihood of whistleblowing, using some additional data and much of the same data examined in Seifert et al. (2010).

Questioning Biodiversity Governance through Its Articulations

Biodiversity Erosion has been subjected in the last few years to a whistleblowing and agenda-setting process. This trend has led to the emergence of governance entities meant to measure this crisis and to elaborate management and control technologies. Among these, having recourse to economic tools and to the market has been one of the most salient ideas. One may wonder how relying on economy and the market in biodiversity management has imposed itself as something evident. This article aims to contribute to answer this question. Firstly, it gives a general account of the historical shift in the field of environmental governance towards market-based policies. Then it tries to shed some light on the way this shift practically happened, focusing on the places where biodiversity management is elaborated. It insists on the fact that biodiversity governance networks are structured around places that articulate several social realms and several sets of norms, which may not be fully compatible. Therefore, the paper wonders how the articulation may be achieved. Focusing on a workgroup that brings together various actors of biodiversity governance, it shows that social, logical and normative contradictions can be neutralised through various practical means, allowing to establish a one-way-oriented common sense.

Companies’ Use of Whistle-Blowing to Detect Fraud: An Examination of Corporate Whistle-Blowing Policies

In order to provide an effective whistle-blowing system, it is expected that companies would provide employees with a high level of disclosure regarding the whistle-blowing process. This study investigates variation in the extent of whistle-blowing disclosures. As a measure of whistle-blowing implementation, this study further examines the provision of a hotline channel. The results suggest that the extent of whistle-blowing disclosures is positively associated with the permissibility of anonymous reporting and organisational support for whistle-blowing, the number of external directors on the audit committee, and the existence of concentrated shareholdings. The mere existence of whistle-blowing disclosures could simply be symbolic. The findings also indicate a greater likelihood of the provision of hotlines when companies are larger in size, have a higher level of current inventory, are cross-listed in the US, and permit anonymous reporting.

Whistle-blowing explained: to be or not to be a whistle-blower, that is the question

As veterinary nursing continues to move toward full professional status, it is essential that veterinary nurses are aware of their professional responsibility regarding the reporting of a colleague's professional malpractice or wrongdoing. This article aims to explain the reasons for and process of whistle-blowing.

Systemic factors moderating effective whistle blowing: An exploratory study into a public service organisation

A review of research concerning whistle-blowing suggests that it is of benefit to society; hence, sophisticated policies have been introduced to encourage whistle blowing. However, research on conditions that lead to whistle-blowers being effective in stopping wrongdoing is still developing in industrialised countries or woefully absent in developing and less developed countries. The purpose of this paper is to use survey data to examine the variables impacting on whistle-blowing using the case of a developing country. It was found that a majority of respondents believe that systemic factors moderates effective whistle-blowing. Based on these findings, we present a model of a culture contingent whistle-blowing process which considers context, content, situational variables, and outcomes. This paper has practical implications for policy makers, managers and public officials in developing democracies, especially in designing policies that consider the cultural aspects of complex open systems and exploring concerns of obvious importance practically as well as theoretically.

Type of Wrongdoing and Whistle-Blowing: Further Evidence That Type of Wrongdoing Affects the Whistle-Blowing Process

Preliminary evidence suggests that the type of wrongdoing observed in organizations affects the whistle-blowing process; that is, the likelihood that wrongdoing will be reported and the consequences of so doing. Using as sample of management accountants and focusing on financial fraud, this study provides additional evidence that type of wrongdoing affects the likelihood of whistle-blowing. However, contrary to previous research findings, there was no relationship between type of wrongdoing and experienced retaliation for whistle-blowing. Type of wrongdoing was related to perceived issue seriousness providing additional evidence that wrongdoing is not monolithic in nature. These findings suggest that type of wrongdoing should be included in future research on the topic of whistle-blowing.

Whistle-Blowing in Public Sector Organizations: Evidence From Pakistan

The purpose of this study is to investigate the contributory factors that affect the whistle-blowing process in public sector organizations of Pakistan. Previous studies reveal that a perception of apathy and likely retaliation by the management, peers, and employees at large creates a culture within organizations that negatively affects whistle-blowing. Data were collected from 1,762 employees working in various public sector organizations of Pakistan through a questionnaire. Frequency tables were used to analyze the data. Results suggest that in Pakistan a number of factors, such as culture and organizational retaliation, affect the whistle-blowing process. It also highlights that some unique culturally induced factors contribute toward the employees’ perception and practice of whistle-blowing in their organizations. Results are explained in light of Hofstede’s cultural indices, which indicate that whistle-blowing is culture bound.

The Process of Whistleblowing in a Japanese Psychiatric Hospital

This study aims to unveil the process of whistleblowing. Two nursing staff members who worked in a psychiatric hospital convicted of large-scale wrongdoing were interviewed. Data were analyzed using a modified grounded theory approach. Analysis of the interviews demonstrated that they did not decide to whistleblow when they were suspicious or had an awareness of wrongdoing. They continued to work, driven by appreciation, affection, and a sense of duty. Their decision to whistleblow was ultimately motivated by firm conviction. Shortly after whistleblowing, wavering emotions were observed, consisting of a guilty conscience, fear of retribution, and pride, which subsequently transformed to stable emotions containing a sense of relief and regret for delayed action. It is necessary for nurses to recognize that their professional responsibility is primarily to patients, not to organizations. Nurses should also have professional judgment about appropriate allegiance and actions.

Contribution of Ergotoxicology to the Determination of Actual PPE Effectiveness in Protecting Users From Phytosanitary Risks. From Contamination Analysis to the Collective Whistle-Blowing Process

This paper presents the results of an ergotoxicologic study on the effectiveness, in real-life conditions, of the protective suits recommended by preventionists. The arguments presented in the paper are based on the Pestexpo study conducted by Isabelle Baldi (Baldi et al. (2002) and Baldi et al. (2006)), which involved analyzing the exposure of vineyard workers to plant protection products by using an ergo-toxicologic approach. The point is to identify different types of exposure by taking into account the characteristics of the actual work (as opposed to what the operators are supposed to be doing) as an outcome of personal, technical and organizational determinants. We were able to point at the permeation of the fabric used for some of the suits. Indeed, after further discussion with PPE manufacturers, it would appear that the suits recommended for agricultural activities were initially developed for industrial purposes and that since farming is just a market niche, these suits may not have been tested for plant protection products, not even for the most common ones. We will explore this topic in terms of organizational and technical failure (Reason, 2004) in the personal protective equipment (PPE) design, testing and standardization process. We will also present the collective whistle-blowing process that was initiated.