Corporate Social Responsibility in Croatia: From Historical Development to Practice

Eterović, Petra; Jalšenjak, Borna; Krkač, Kristijan

doi:10.1007/978-3-319-13566-3_13

Cited by 2 publications

(1 citation statement)

References 7 publications

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“…The practice of reporting suspected irregularities aims to protect organizations and enable the market to become more sustainable and transparent among the market agents and society, and may therefore be considered a Corporate Social Responsibility practice (Eterović et al, 2015). Reports of suspected irregularities can occur on a variety of topics, from money laundering and cartel crimes to practices of environmental contamination, exposure of employees to chemical agents, falsification of products, and the use of damaged or prohibited inputs.…”

Section: Introductionmentioning

confidence: 99%

Whistleblowing in small and large accounting firms in Brazil

Sallaberry¹,

Martínez-Conesa²,

Flach³

2022

Small Bus Int Rev

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Organizations must constantly try to prevent losses resulting from unforeseen events and fraud. Whistleblowing has emerged as the most efficient mechanism for detecting such risks, but this phenomenon has not yet been studied in SMEs. This research seeks to analyze the relationships between attitudinal, normative, and control beliefs on the whistleblowing of accounting professionals, contrasting the behavior between small and large accounting firms from the perspective of the Theory of Planned Behavior. By using the structural equation modeling (PLS-SEM) method on a sample of 559 Brazilian accounting professionals, the analysis shows that an individual’s perceptions and characteristics influence their whistleblowing practices depending on firm size. SME accountants are directly and negatively influenced by family management and control beliefs, but are positively influenced by the moderation of attitudinal beliefs and by the risks of the scenario.

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Section: Introductionmentioning

confidence: 99%