IDEAS home Printed from https://ideas.repec.org/a/wly/accper/v13y2014i4p309-324.html
   My bibliography  Save this article

Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures

Author

Listed:
  • Jason MacGregor
  • Martin Stuebs

Abstract

This instructional case connects whistleblowing incentives and ethical issues in different reporting environments. It provides three different whistleblowing scenarios that allow students to identify and grapple with multiple whistleblowing incentives, issues and resultant ethical dilemmas present in both the academic and financial reporting environments. The purpose of the case is threefold. First, the case makes students aware of the whistleblowing incentives and ethical issues present in different environments. Second, by linking academic and financial whistleblowing issues across scenarios, students see the relevance of whistleblowing ethics in their current lives and are motivated to develop ethical habits now. Third, the case forces students to practice making decisions in situations with conflicting incentives, uncertainty and ambiguous guidance. Strong conflicting incentives can cloud and challenge whistleblowing intentions. Résumé L'étude de cas didactique que proposent les auteurs établit un lien entre les incitatifs à la dénonciation et les enjeux éthiques dans différents environnements d'information. L'on y présente trois scénarios différents de dénonciation qui permettent aux étudiants de cerner et d'appréhender de multiples incitatifs à la dénonciation, enjeux et dilemmes éthiques corollaires, présents tant dans les milieux universitaires que dans les environnements d'information financière. Le but du cas est triple. Premièrement, il sensibilise les étudiants aux incitatifs à la dénonciation et aux enjeux éthiques que celle‐ci soulève dans différents environnements. Deuxièmement, en liant les enjeux de la dénonciation dans les milieux universitaire et financier pour l'ensemble des scénarios, les étudiants se rendent compte de la pertinence de l'éthique de la dénonciation dans leur vie et sont motivés à développer dès lors des habitudes éthiques. Troisièmement, l'étude de cas oblige les étudiants à vivre l'expérience de la prise de décisions dans des situations faisant intervenir des incitatifs conflictuels, de l'incertitude et des recommandations ambiguës. Les forts incitatifs conflictuels peuvent obscurcir et remettre en question les intentions de la dénonciation.

Suggested Citation

  • Jason MacGregor & Martin Stuebs, 2014. "Whistle While You Work: Whistleblowing in the Presence of Competing Incentives and Pressures," Accounting Perspectives, John Wiley & Sons, vol. 13(4), pages 309-324, December.
    • Handle: RePEc:wly:accper:v:13:y:2014:i:4:p:309-324
    DOI: 10.1111/1911-3838.12038
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1911-3838.12038
    Download Restriction: no
    File URL: https://libkey.io/10.1111/1911-3838.12038?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Eileen Taylor & Mary Curtis, 2010. "An Examination of the Layers of Workplace Influences in Ethical Judgments: Whistleblowing Likelihood and Perseverance in Public Accounting," Journal of Business Ethics, Springer, vol. 93(1), pages 21-37, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Waseem Yousaf & Raheel Jamil, 2020. "Does Moral Intensity Affect the Whistleblowing Intentions?," iRASD Journal of Management, International Research Alliance for Sustainable Development (iRASD), vol. 2(2), pages 84-99, December.
    2. 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.
    3. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "‘Whistleblowing Triangle’: Framework and Empirical Evidence," Journal of Business Ethics, Springer, vol. 160(1), pages 189-204, November.
    4. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "Ethical Awareness, Ethical Judgment and Whistleblowing: A Moderated Mediation Analysis," Journal of Business Ethics, Springer, vol. 155(1), pages 289-304, March.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nadia Smaili & Paulina Arroyo, 2019. "Categorization of Whistleblowers Using the Whistleblowing Triangle," Journal of Business Ethics, Springer, vol. 157(1), pages 95-117, June.
    2. 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.
    3. Kate Kenny & Marianna Fotaki, 2023. "The Costs and Labour of Whistleblowing: Bodily Vulnerability and Post-disclosure Survival," Journal of Business Ethics, Springer, vol. 182(2), pages 341-364, January.
    4. Ivan Bozhikin & Nikolay Dentchev, 2018. "Discovering a Wilderness of Regulatory Mechanisms for Corporate Social Responsibility: Literature Review," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 145-174, June.
    5. Humphry Hung, 2011. "Directors’ Roles in Corporate Social Responsibility: A Stakeholder Perspective," Journal of Business Ethics, Springer, vol. 103(3), pages 385-402, October.
    6. Joseph F. Brazel & Lorenzo Lucianetti & Tammie J. Schaefer, 2021. "Reporting Concerns About Earnings Quality: An Examination of Corporate Managers," Journal of Business Ethics, Springer, vol. 171(3), pages 435-457, July.
    7. Syahrul Ahmar Ahmad Author_Email: syahrul.ahmar@johor.uitm.edu.my & Malcolm Smith & Zubaidah Ismail & Rahimah Mohamed Yunos, 2011. "Internal Whistleblowing Intentions: Influence Of Internal Auditors’ Demographic And Individual Factors," Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding 2011-051-155, Conference Master Resources.
    8. 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.
    9. 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.
    10. 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.
    11. Cormac Bryce & Thorsten Chmura & Rob Webb & Joel Stiebale & Carly Cheevers, 2019. "Internally Reporting Risk in Financial Services: An Empirical Analysis," Journal of Business Ethics, Springer, vol. 156(2), pages 493-512, May.
    12. Nadzri Ab Ghani & Jeremy Galbreath & Robert Evans, 2012. "Predicting Whistle-Blowing Intention Among Supervisors In Malaysia," Journal of Global Management, Global Research Agency, vol. 3(1), pages 1-18, January.
    13. Ulfert Gronewold & Anna Gold & Steven Salterio, 2013. "Reporting Self-Made Errors: The Impact of Organizational Error-Management Climate and Error Type," Journal of Business Ethics, Springer, vol. 117(1), pages 189-208, September.
    14. Shani Robinson & Jesse Robertson & Mary Curtis, 2012. "The Effects of Contextual and Wrongdoing Attributes on Organizational Employees’ Whistleblowing Intentions Following Fraud," Journal of Business Ethics, Springer, vol. 106(2), pages 213-227, March.
    15. Stephen Chen, 2010. "The Role of Ethical Leadership Versus Institutional Constraints: A Simulation Study of Financial Misreporting by CEOs," Journal of Business Ethics, Springer, vol. 93(1), pages 33-52, June.
    16. Rajat Deb, 2018. "Financial Audit or Forensic Audit? Government Sector Panorama," Indian Journal of Corporate Governance, , vol. 11(2), pages 135-158, December.
    17. P. Cassematis & R. Wortley, 2013. "Prediction of Whistleblowing or Non-reporting Observation: The Role of Personal and Situational Factors," Journal of Business Ethics, Springer, vol. 117(3), pages 615-634, October.
    18. Paul Andon & Clinton Free & Radzi Jidin & Gary S. Monroe & Michael J. Turner, 2018. "The Impact of Financial Incentives and Perceptions of Seriousness on Whistleblowing Intention," Journal of Business Ethics, Springer, vol. 151(1), pages 165-178, August.
    19. Peter Mudrack & E. Mason, 2013. "Ethical Judgments: What Do We Know, Where Do We Go?," Journal of Business Ethics, Springer, vol. 115(3), pages 575-597, July.
    20. Laurence Daoust & Bertrand Malsch, 2020. "When the Client Is A Former Auditor: Auditees' Expert Knowledge and Social Capital as Threats to Staff Auditors' Operational Independence†," Contemporary Accounting Research, John Wiley & Sons, vol. 37(3), pages 1333-1369, September.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:accper:v:13:y:2014:i:4:p:309-324. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3838 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.