Whistle-Blowing Systems and Legitimacy Theory: A Study of the Motivation to Implement Whistle-Blowing Systems in German Organizations

Pittroff, Esther

doi:10.1007/s10551-013-1880-2

Cited by 49 publications

(57 citation statements)

References 47 publications

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“…Besides, according to data from the Association of Certified Fraud Examiner (ACFE), in 2015, Indonesia was one of five countries in the world experiencing the largest fraud cases after South Africa, India, Nigeria and China. This indicates that Indonesia provides the right setting for testing models of whistleblowing, while previous studies have also been conducted in Barbados (Alleyne 2016;Alleyne et al 2016), China (Liu et al 2015;Zhang et al 2009), South Africa (Maroun and Gowar 2013;Maroun and Solomon 2014), Turkey (Erkmen et al 2014;Nayir and Herzig 2012), New Zealand (Liyanarachchi and Newdick 2009), Taiwan (Hwang et al 2008), South Korea (Park and Blenkinsopp 2009), Ireland (Brennan and Kelly 2007), Australia (Cassematis and Wortley 2013; Liyanarachchi and Adler 2011), Germany (Pittroff 2014) and U.S (MacGregor and Stuebs 2014; Robinson et al 2012). However, research in Indonesia still leaves an empirical gap.…”

Section: Page3mentioning

confidence: 98%

Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects

2016

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Our study contributes by providing new insights into the relationship between the individual levels of the antecedents and how the intention of whistleblowing is moderated by perceived organizational support (POS), team norms (TNs) and perceived moral intensity (PMI). In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents (attitudes toward wistleblowing [ATW], perceived behavioral control [PBC], independence commitment [IC], personal responsibility for reporting [PRR] and personal cost of reporting [PCR]) and is moderated by POS, TNs and PMI. The findings confirm our predictions. Data was collected using an online survey on 256 Indonesian public accountants who worked in the audit firm affiliated with the Big 4 and non-Big 4. The results support the argument that all the antecedents of individual levels can improve the auditors' intention to blow the whistle (internally and externally). The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach. We find that POS, TNs and PMI can partially improve the relationship between the individual-level antecedents and whistleblowing intentions. These findings indicate that the POS, TNs and PMI are a mechanism or that attribute is important in controlling behavior.

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Section: Page3mentioning

confidence: 98%

Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects

2016

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“…internal auditors), positive outcomes for both the whistleblowers and their organisations are experienced. Pittroff 53 supports the view of the centrality of power to successful implementation of a whistleblowing system within an organisation, stating that 'implementation of internal [whistleblowing] systems is ostensibly driven by power theories'.…”

Section: Power and Politicsmentioning

confidence: 91%

Understanding the knowledge gaps in whistleblowing and speaking up in health care: narrative reviews of the research literature and formal inquiries, a legal analysis and stakeholder interviews

Mannion

Blenkinsopp

Powell

et al. 2018

Health Serv Deliv Res

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Background There is compelling evidence to suggest that some (or even many) NHS staff feel unable to speak up, and that even when they do, their organisation may respond inappropriately. Objectives The specific project objectives were (1) to explore the academic and grey literature on whistleblowing and related concepts, identifying the key theoretical frameworks that can inform an understanding of whistleblowing; (2) to synthesise the empirical evidence about the processes that facilitate or impede employees raising concerns; (3) to examine the legal framework(s) underpinning whistleblowing; (4) to distil the lessons for whistleblowing policies from the findings of Inquiries into failings of NHS care; (5) to ascertain the views of stakeholders about the development of whistleblowing policies; and (6) to develop practical guidance for future policy-making in this area. Methods The study comprised four distinct but interlocking strands: (1) a series of narrative literature reviews, (2) an analysis of the legal issues related to whistleblowing, (3) a review of formal Inquiries related to previous failings of NHS care and (4) interviews with key informants. Results Policy prescriptions often conceive the issue of raising concerns as a simple choice between deciding to ‘blow the whistle’ and remaining silent. Yet research suggests that health-care professionals may raise concerns internally within the organisation in more informal ways before utilising whistleblowing processes. Potential areas for development here include the oversight of whistleblowing from an independent agency; early-stage protection for whistleblowers; an examination of the role of incentives in encouraging whistleblowing; and improvements to criminal law to protect whistleblowers. Perhaps surprisingly, there is little discussion of, or recommendations concerning, whistleblowing across the previous NHS Inquiry reports. Limitations Although every effort was made to capture all relevant papers and documents in the various reviews using comprehensive search strategies, some may have been missed as indexing in this area is challenging. We interviewed only a small number of people in the key informant interviews, and our findings may have been different if we had included a larger sample or informants with different roles and responsibilities. Conclusions Current policy prescriptions that seek to develop better whistleblowing policies and nurture open reporting cultures are in need of more evidence. Although we set out a wide range of issues, it is beyond our remit to convert these concerns into specific recommendations: that is a process that needs to be led from elsewhere, and in partnership with the service. There is also still much to learn regarding this important area of health policy, and we have highlighted a number of important gaps in knowledge that are in need of more sustained research. Future work A key area for future research is to explore whistleblowing as an unfolding, situated and interactional process and not just a one-off act by an identifiable whistleblower. In particular, we need more evidence and insights into the tendency for senior managers not to hear, accept or act on concerns about care raised by employees. Funding The National Institute for Health Research Health Services and Delivery Research programme.

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“…Miceli and Near (1994) further note the danger or potential misuse of whistle-blower policy by employees alleging a wrongdoing on the part of the company but are either disgruntled workers or dissatisfied low-level performers. As such, opportunistic employees, seeking to retaliate, may engage in whistle-blowing simply to challenge management (Pittroff, 2014).…”

Section: Whistle-blowing: Justice Theory and Employment Regulationmentioning

confidence: 99%

Whistle-blowing and the employment relations implications of the ‘Protected Disclosures Act 2014’ in the Republic of Ireland

Halpin

Dundon

2017

The Irish Journal of Management

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This article explores the introduction of the 2014 Protected Disclosures Act in the Republic of Ireland. It does so by using a justice theory lens to examine the potential for the Act to protect workers who may feel the need to blow the whistle on employer wrongdoings. Data is collected from public records and documents, along with interviews with senior representatives from ‘all’ the social partner agents involved in drafting or contributing to the Act. The evidence suggests that the Act may have limited utility in ensuring fairness and justice for the whistle-blower. In particular, employers appear reluctant to embrace the idea of more legal protections, while cultural stigmas attached to the idea of ‘blowing the whistle’ may inhibit people coming forward. The article contributes to justice theory and employment regulation, as well as whistle-blowing practices, and some recommendations are suggested to improve awareness of whistle-blowing rights for workers.

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Whistle-Blowing Systems and Legitimacy Theory: A Study of the Motivation to Implement Whistle-Blowing Systems in German Organizations

Cited by 49 publications

References 47 publications

Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects

Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects

Understanding the knowledge gaps in whistleblowing and speaking up in health care: narrative reviews of the research literature and formal inquiries, a legal analysis and stakeholder interviews

Whistle-blowing and the employment relations implications of the ‘Protected Disclosures Act 2014’ in the Republic of Ireland

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