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

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  • 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
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    References listed on IDEAS

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    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.
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    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.

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