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The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation

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  • Pailin Trongmateerut
  • John Sweeney

Abstract

This research consists of two studies with interrelated objectives. The purpose of the first study is to develop and validate scales measuring whistle-blowing subjective norms, attitudes, and intentions. The objective of the second study is to test a model of whistle-blowing intentions, motivated by the theory of reasoned action, across two contrasting cultures: the collectivist Thai and the individualistic American. To achieve cross-cultural comparisons, we first perform measurement and structural invariance tests. Tests of latent mean differences lend support for our prediction that individuals in the collectivist Thai culture have higher means on subjective norms, attitudes, and intentions for whistle-blowing than members of the individualist American culture. Our models indicate that subjective norms for whistle-blowing, even though significantly different for American and Thai participants, have a direct effect on whistle-blowing attitudes as well as direct and indirect effects on reporting intentions for both subject groups. Compared to American subjects, the whistle-blowing intentions of Thai participants are more strongly influenced by subjective norms for whistle-blowing. Copyright Springer Science+Business Media B.V. 2013

Suggested Citation

  • Pailin Trongmateerut & John Sweeney, 2013. "The Influence of Subjective Norms on Whistle-Blowing: A Cross-Cultural Investigation," Journal of Business Ethics, Springer, vol. 112(3), pages 437-451, February.
    • Handle: RePEc:kap:jbuset:v:112:y:2013:i:3:p:437-451
    DOI: 10.1007/s10551-012-1270-1
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    2. Verschuuren, Pim, 2020. "Whistleblowing determinants and the effectiveness of reporting channels in the international sports sector," Sport Management Review, Elsevier, vol. 23(1), pages 142-154.
    3. Mengmeng Wang & Wenjie Yang, 2021. "What Drives Rural Consumers to Change E-Commerce Attitude and Adopt E-Commerce through the Moderating Role of Corporate Social Responsibility in an Emerging Market? An Empirical Investigation in the C," Sustainability, MDPI, vol. 13(23), pages 1-22, November.
    4. Esther Pittroff, 2016. "Whistle-blowing regulation in different corporate governance systems: an analysis of the regulation approaches from the view of path dependence theory," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(4), pages 703-727, December.
    5. Hengky Latan & Christian M. Ringle & Charbel Jose Chiappetta Jabbour, 2018. "Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects," Journal of Business Ethics, Springer, vol. 152(2), pages 573-588, October.
    6. Barbara Culiberg & Katarina Katja Mihelič, 2017. "The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(4), pages 787-803, December.
    7. Jasper Hotho & Dana Minbaeva & Maral Muratbekova-Touron & Larissa Rabbiosi, 2020. "Coping with Favoritism in Recruitment and Selection: A Communal Perspective," Journal of Business Ethics, Springer, vol. 165(4), pages 659-679, September.
    8. Mary B. Curtis & Jesse C. Robertson & R. Cameron Cockrell & L. Dutch Fayard, 2021. "Peer Ostracism as a Sanction Against Wrongdoers and Whistleblowers," Journal of Business Ethics, Springer, vol. 174(2), pages 333-354, November.
    9. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "To Blow or Not to Blow the Whistle: The Role of Rationalization in the Perceived Seriousness of Threats and Wrongdoing," Journal of Business Ethics, Springer, vol. 169(3), pages 517-535, March.
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    13. Lee, Gladys & Xiao, Xinning, 2018. "Whistleblowing on accounting-related misconduct: A synthesis of the literature," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 22-46.

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