Whistle-Blowing and Morality

Abstract

business ethics, code of ethics, duty, engineering ethics, moral luck, moral obligation,

The motivations of external whistleblowers and their impact on the intention to blow the whistle again

“…The major assumptions or views on the motivations of whistleblowers that have been adopted by previous studies (usually scenarios) include morality, cost‐benefit calculations, and emotion. Many previous studies (Avakian & Roberts, ; Bouville, ; Grant, ; Hoffman & Schwartz, ) have explained whistleblowing as stemming from high moral motives. Many other studies (e.g., Miceli et al, ) have identified cost‐benefit analysis as the underlying motive in the whistleblowing decision‐making process.…”

“…Most previous studies have explained external whistleblowing as an act by people who are highly committed to morality (Bouville, ; Jos, Tompkins, & Hays, ), resulting from normative judgment (Bouville, ; Hoffman & Schwartz, ). The stereotypical public image of an external whistleblower has also been that of the moral hero with unflinching courage who reacted in the face of injustice or danger to the public.…”

Faktor-Faktor Yang Mempengaruhi Minat Pegawai Negeri Sipil (Pns) Untuk Melakukan Tindakan Whistle-Blowing (Studi Pada PNS BPK Ri)

“…yang Mempengaruhi Minat Whistle-blowing Bouville (2007) mendefinisikan whistleblowing sebagai tindakan, dari seorang pegawai (atau mantan pegawai), untuk mengungkap apa yang ia percaya sebagai perilaku ilegal atau tidak etis kepada manajemen yang lebih tinggi/manajemen puncak (internal whistle-blowing) atau kepada otoritas/pihak berwenang di luar organisasi maupun kepada publik (external whistle-blowing). Banyak penelitian yang telah dilakukan guna mencari faktor-faktor yang mempengaruhi seseorang untuk melakukan whistle-blowing dengan menggunakan minat whistle-blowing sebagai proxy-nya.…”

The role of auditor in whistleblower system: The cases in Indonesia

“…However, when the disclosure is required by the law or prompted by the order of government agencies, the report or information of a whistleblower is not considered as a betrayal. In USA, for instance, there is no case that a whistleblower is considered a betrayal, especially when the organization or the company makes an illegal action (Bouville 2008). …”

“…For that reason, the stakeholders and the internal auditor can identify the bad and poor behavior in which an internal auditor should act with partiality to the public interest by acting as a whistleblower (Bouville 2008). In this case, the internal auditor must be a hero of the stakeholders (Verschoor 2003).…”