Whistleblowing on organizational wrongdoing is becoming increasingly prevalent. What aspects of the person, the context, and the transgression relate to whistleblowing intentions and to actual whistleblowing on corporate wrongdoing? Which aspects relate to retaliation against whistleblowers? Can we draw conclusions about the whistleblowing process by assessing whistleblowing intentions? Meta-analytic examination of 193 correlations obtained from 26 samples (N = 18,781) reveals differences in the correlates of whistleblowing intentions and actions. Stronger relationships were found between personal, contextual, and wrongdoing characteristics (...) and whistleblowing intent than with actual whistleblowing. Retaliation might best be predicted using contextual variables. Implications for research and practice are discussed. (shrink)

This article explores the relevance of the Theory of Planned Behavior to whistleblowing research, and considers whether its widely tested validity as a model of the link between attitudes, intention, and behavior might make it an appropriate candidate for a general theory to account for whistleblowing. This proposition is developed through an empirical test of the theory's predictive validity for whistleblowing intentions. Using a sample of 296 Korean police officers, the analysis showed that attitude, subjective norm, and perceived behavioral control (...) all had significantly positive main effects on internal whistleblowing intentions, but for external whistleblowing intentions only subjective norm was significant. The implications of these findings for applying the Theory of Planned Behavior to whistleblowing research are discussed. (shrink)

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, team norms, and perceived moral intensity. In this paper, we argue that the intention of both internal and external whistleblowing depends on the individual-level antecedents [attitudes toward whistleblowing, perceived behavioral control, independence commitment, personal responsibility for reporting, and personal cost of reporting ] and is moderated by POS, TNs, and PMI. The (...) findings confirm our predictions. Data were 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. The nature of the relationship is more complex than analysis by adding moderating variables using the Partial Least Squares-Structural Equation Modeling approach. We found 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. (shrink)

This paper explores the possible impact of the recent legal developments on organizational whistleblowing on the autonomy and responsibility of whistleblowers. In the past thirty years numerous pieces of legislation have been passed to offer protection to whistleblowers from retaliation for disclosing organisational wrongdoing. An area that remains uncertain in relation to whistleblowing and its related policies in organisations, is whether these policies actually increase the individualisation of work, allowing employees to behave in accordance with their conscience and (...) in line with societal expectations or whether they are another management tool to control employees and protect organisations from them. The assumptions of whistleblower protection with regard to moral autonomy are examined in order to clarify the purpose of whistleblower protection at work. The two extreme positions in the discourse of whistleblowing are that whistleblowing legislation and policies either aim to enable individual responsibility and moral autonomy at work, or they aim to protect organisations by allowing them to control employees and make them liable for ethics at work. (shrink)

The media hoop-la about Edward Snowden has obscured a less flashy yet more vital – and philosophically relevant – part of the story, namely the moral and political seriousness with which he acted to make the hitherto covert scope and scale of NSA surveillance public knowledge. Here I argue that we should interpret Snowden’s actions as meeting most of the demanding tests outlined in sophisticated political thinking about civil disobedience. Like Thoreau, Gandhi, King and countless other (forgotten) grass-roots activists, Snowden (...) has in fact articulated a powerful defense of why he was morally obligated to engage in politically motivated law-breaking. He has also undertaken impressive efforts to explain how his actions are distinguishable from ordinary criminality, and why they need not culminate in reckless lawlessness. In fact, his example can perhaps help us advance liberal and democratic ideas about civil disobedience. First, it highlights sound reasons why, pace the orthodox view, the acceptance of punishment by those engaging in civil disobedience should not be seen as a precondition of its legitimacy. Second, Snowden reminds us that ours is an era in which intensified globalization processes directly shape every feature of political existence. Defenders of civil disobedience need to update their reflections accordingly. (shrink)

Individuals who would blow the whistle by making public disclosure of impropriety in their own organizations face choices of public v private good. These dilemmas, along with institutional and professional standards that might ease the way of whistleblowers, are explored.

The purpose of this article is to discuss an external whistleblowing event that occurred after all internal whistleblowing through the hierarchy of the organization had failed. It is argued that an organization that does not support those that whistle blow because of violation of professional standards is indicative of a failure of organizational ethics. Several ways to build an ethics infrastructure that could reduce the need to resort to external whistleblowing are discussed. A relational ethics approach is presented as a (...) way to eliminate the negative consequences of whistleblowing by fostering an interdependent moral community to address ethical concerns. (shrink)

Increasingly organizations have dedicated systems and personnel (recipients) to receive and handle internal whistleblower reports. Yet, the complexity of handling whistleblower reports is often underestimated, and there is a dearth of literature that attempts to describe or analyse the challenges internal recipients face. This paper uses an agency theory inspired lens to provide insight into the complexity of internal whistleblowing, with the aim to identify focal points for improving internal whistleblowing processes. We conceive of internal recipients as agents of two (...) principals in the event of whistleblowing: owner/top management as well as whistleblowers. We identify sources of agency problems and agency costs within these double-agent relationships. We provide avenues for solving these problems and reducing the agency costs. We close by offering paths for future research. (shrink)

In their work “Political Corruption: The Internal Enemy of Public Institutions,” Ceva and Ferretti defend a conception of corruption as a breach of the duty of accountability for officeholders. I address two key aspects of their proposal. First, I contend that whistleblowing disclosures should be limited to acts of last resort, rather than as a common practice of ensuring answerability. Second, I argue that their account does not adequately distinguish between degrees of involvement in corrupt activities. Within hierarchical organizations, not (...) all officeholders possess the same capacity and power to counteract unjust practices. Different contributory roles entail varying degrees of responsibility within the normative structure of answerability defended by the authors. (shrink)

What is wrong with government whistleblowing and when can it be justified? In my view, ‘government whistleblowing’, i.e., the unauthorized acquisition and disclosure of classified information about the state or government, is a form of ‘political vigilantism’, which involves transgressing the boundaries around state secrets, for the purpose of challenging the allocation or use of power. It may nonetheless be justified when it is suitably constrained and exposes some information that the public ought to know and deliberate about. Government whistleblowing (...) should then be viewed, along the lines of civil disobedience, as a collective cognition- and legitimacy-enhancing device. (shrink)

Developing research questions -- Developing the framework for an ethical assessment -- Possible legitimation of whistleblowing policies -- Screening whistleblowing policies -- Towards what legitimation of whistleblowing?

This paper provides an exploration of whistleblowing as a protracted process, using secondary data from 868 cases from a whistleblower advice line in the UK. Previous research on whistleblowing has mainly studied this phenomenon as a one-off decision by someone perceiving wrongdoing within an organisation to raise a concern or to remain silent. Earlier suggestions that whistleblowing is a process and that people find themselves inadvertently turned into whistleblowers by management responses, have not been followed up by a systematic (...) study tracking the path of how a concern is repeatedly raised by whistleblowers. This paper provides a quantitative exploration of whistleblowing as a protracted process, rather than a one-off decision. Our research finds that the whistleblowing process generally entails two or even three internal attempts to raise a concern before an external attempt is made, if it is made at all. We also find that it is necessary to distinguish further between different internal as well as external whistleblowing recipients. Our findings suggest that whistleblowing is a protracted process and that this process is internally more protracted than previously documented. The overall pattern is that whistleblowers tend to search for a more independent recipient at each successive attempt to raise their concern. Formal whistleblower power seems to determine which of the available recipients are perceived as viable and also what the initial responses are in terms of retaliation and effectiveness. (shrink)

Whistleblowing is the act of disclosing information from a public or private organization in order to reveal cases of corruption that are of immediate or potential danger to the public. Blowing the whistle involves personal risk, especially when legal protection is absent, and charges of betrayal, which often come in the form of legal prosecution under treason laws. In this article we argue that whistleblowing is justified when disclosures are made with the proper intent and fulfill specific communicative constraints in (...) addressing issues of public interest. Three communicative constraints of informativeness, truthfulness and evidence are discussed in this regard. We develop a ‘harm test’ to assess the intent for disclosures, concluding that it is not sufficient for justification. Along with the proper intent, a successful act of whistleblowing should provide information that serves the public interest. Taking cognizance of the varied conceptions of public interest, we present an account of public interest that fits the framework of whistleblowing disclosures. In particular, we argue that whistleblowing is justified inter alia when the information it conveys is of a presumptive interest for a public insofar as it reveals an instance of injustice or violation of a civil or political right done against and unbeknown to some members of a polity. (shrink)

This article presents a network perspective on whistleblowing. It considers how whistleblowing affects, and is affected by, the preexisting distribution of power inside and outside an organization, where power is conceptualized as deriving from the network positions of the key actors. The article also highlights four characteristic features of whistleblowing: third‐party detriment, local subversion, appeal to central or external power, and reasonable expectation of concern. The feature of local subversion succinctly explains why whistleblowing is difficult. The feature of appeal to (...) central or external power highlights that contrary to the perception of a democratizing phenomenon, whistleblowing tends to redistribute discretion away from local power toward more central power. This suggests a need for caution about institutional measures to promote whistleblowing in contexts where governance is already highly centralized. (shrink)

Following the financial crisis of 2008, the Treasury Committee of the UK House of Commons undertook an inquiry into the lessons that might be learned from the banking crisis. Paul Moore, head of group regulatory risk at Halifax Bank of Scotland during 2002–2005, provided evidence of his experience of questioning HBOS policies which resulted in his dismissal from HBOS. The problems that surfaced at HBOS during the financial crisis were so serious that it was forced to merge with Lloyds TSB, (...) another UK bank, to form the Lloyds Banking Group in which the government took a significant stake. Moore’s evidence to the Treasury Committee revealed that long before the financial crisis, he had raised major concerns with the management of HBOS and with the Financial Services Authority, the UK financial services regulator. Moore’s evidence led to the submission of further disclosures, replies and rejoinders as evidence to the Treasury Committee. Moore’s case is therefore of considerable interest to researchers of whistleblowing because it is a rare instance of high-level whistleblowing, the details of which subsequently entered the public domain. The information revealed in evidence to the Treasury Committee sheds light on the process of whistleblowing in the context of the governance and regulation of a major UK bank that subsequently had to be rescued by government intervention during the financial crisis. The paper makes a contribution to the wider literature on whistleblowing, and to a greater understanding of aspects of the financial crisis. (shrink)

This article extends the knowledge on whistleblowing by studying the impact of two individual antecedents and two situational factors (ethical leadership...

Needleman's (1993) reply to our article in this journal (Emhart, Scarr, & Geneson, 1993) is a good example of the tactics he uses to deflect attention from questions of his scientific misconduct. Rather than address the many doubts about his scientific conduct, he attempted to focus readers' attention on (a) the motives and character of colleagues who question his research, (b) legitimate debates in the research literature on low-level lead effects on children, and (c) testimonials by colleagues who cannot know (...) about misconduct in his research. He did not address our major thesis-that procedures by which investigations of scientific misconduct are carried out require revision. Our experiences as whistleblowers were used to illustrate the need for change. Needleman's reply illustrates how he has dealt with the series of investigations of his scientific misconduct-with sarcasm and innuendoes about the honesty and character of investigators, portrayed as conspirators with the lead industry (and newspaper columnists?) to bring him down. For more details of his obfuscation, see Scarr (1993), Emhart (1993), and Ernhart and Scarr (in press). (shrink)

Most analyses of whistleblowing are concerned with the whistleblower as an actor or with the act of whistleblowing itself. However, as soon as the whistleblower enters the public arena, a social dynamic emerges of interdependent actors with different responsibilities and different interests.Such a dynamic demands a more comprehensive approach in which the motives of the different actors in the public debate are taken into account.This approach is developed here using an exemplary case of whistleblowing that took place in a Dutch (...) research institute.The intensive media attention damaged both the institute and the whistleblower.In retrospect this could have been avoided.In our analysis we give extra attention to the motives involved and to the inevitability of media logic.In order to avoid unnecessary damage we recommend guidelines to the three basic actors:the whistleblower, the organization and the media. (shrink)

Abstract:Bioethicists are sometimes thought to have heightened obligations by virtue of the fact that their professional role addresses ethics or morals. For this reason it has been argued that bioethicists ought to “whistleblow”—that is, publicly expose the wrongful or potentially harmful activities of their employer—more often than do other kinds of employees. This article argues that bioethicists do indeed have a heightened obligation to whistleblow, but not because bioethicists have heightened moral obligations in general. Rather, the special duties of bioethicists (...) to act as whistleblowers are best understood by examining the nature of the ethical dilemma typically encountered by private employees and showing why bioethicists do not encounter this dilemma in the same way. Whistleblowing is usually understood as a moral dilemma involving conflicting duties to two parties: the public and a private employer. However, this article argues that this way of understanding whistleblowing has the implication that professions whose members identify their employer as the public—such as government employees or public servants—cannot consider whistleblowing a moral dilemma, because obligations are ultimately owed to only one party: the public. The article contends that bioethicists—even when privately employed—are similar to government employees in the sense that they do not have obligations to defer to the judgments of those with private interests. Consequently, bioethicists may be considered to have a special duty to whistleblow, although for different reasons than those usually cited. (shrink)

The purpose of this study was to investigate external whistleblowers’ experiences of workplace bullying by superiors and colleagues, and to analyze how the bullying was influenced by factors such as the support they received from government or NGOs, and whether colleagues understood the reasons for the whistleblower’s actions. For bullying by colleagues, we also examined to what extent this was influenced by superiors’ behavior towards the whistleblower. We reviewed the relevant literature on workplace bullying and whistleblowers’ experiences of (...) negative or retaliatory actions and developed three hypotheses, which we tested using data gathered from Korean external whistleblowers. Results revealed that external whistleblowers experienced work-related bullying by superiors and social relation-related and person-related bullying by colleagues more frequently, and found it more distressing, than other types of workplace bullying. Superiors’ bullying was a dominant factor affecting bullying by colleagues. Colleagues’ understanding of the reason for the whistleblower’s actions was significant in reducing bullying frequency while support from government and NGOs was not significant in reducing it. Based on these findings, practical implications are discussed. (shrink)

Traditional whistleblowing theories have purported that whistleblowers engage in a rational process in determining whether or not to blow the whistle on misconduct. However, stressors inherent to whistleblowing often impede rational thinking and act as a barrier to effective whistleblowing. The negative impact of these stressors on whistleblowing may be made worse depending on who engages in the misconduct: a peer or advisor. In the present study, participants are presented with an ethical scenario where either a peer or advisor (...) engages in misconduct, and positive and the negative consequences of whistleblowing are either directed to the wrongdoer, department, or university. Participant responses to case questions were evaluated for whistleblowing intentions, moral intensity, metacognitive reasoning strategies, and positive and negative, active and passive emotions. Findings indicate that participants were less likely to report the observed misconduct of an advisor compared to a peer. Furthermore, the findings also suggest that when an advisor is the source of misconduct, greater negative affect results. Post-hoc analyses were also conducted examining the differences between those who did and did not intend to blow the whistle under the circumstances of either having to report an advisor or peer. The implications of these findings for understanding the complexities involved in whistleblowing are discussed. (shrink)

Whistleblower bounty schemes that pay individuals a cash “bounty” for surfacing information about illegal conduct have rapidly gained public and scholarly attention, fueling calls to install a bounty approach across numerous regulatory areas, from workplace safety, environmental protection, and civil rights to political corruption, immigration, and antitrust. Yet despite the enthusiasm, bounty regimes have remained confined to the fraud context. This Article uses this fact as a jumping off point and, looking across the regulatory state, aims to answer some basic (...) questions about bounty regimes that have thus far eluded sustained scholarly attention: What features of a given regulatory area make it more or less conducive to a bounty approach? Given this, how might existing bounty regimes be revised? And if bounty regimes were to break out of the fraud area, where might they most profitably spread? It offers some initial answers to these questions by constructing a simple framework that shows how two features of the regulatory environment - the directness of the harm to be regulated and the determinacy of the legal mandate to be implemented - structure the choice among competing bounty approaches. These aspects of regulatory context, I argue, map onto the two most vexing challenges facing regulatory architects weighing a bounty mechanism or choosing among competing designs: optimizing the quantity and quality of information revelation and maintaining public control over the elaboration of legal mandates. The framework brings into relief some of the fault-lines in the growing scholarly debate about the optimal use and design of bounty schemes, including the choice between a simple cash-for-information scheme and a more elaborate qui tam scheme in which whistleblowers are vested with independent enforcement authority via a private right of action. It also yields a rough regulatory roadmap showing where existing bounty schemes might be revised and also the areas to which a bounty approach might be usefully exported. (shrink)

The purpose of this article is to examine the phenomenon of whistleblowing as it relates to a reconstructed case study of an erotic boundary violation that emerged from a clinical situation in forensic psychiatric nursing practice. The unique features of this case are illustrated with the help of a model for decision making. Although the ramifications of exposing a colleague are many, it is argued that, in this particular case, it was morally and ethically the right thing to do.

This article, written from research data, focuses on the possible meaning of the data rather than on detailed statistical reporting. It defines whistleblowing as an act of the international nursing ethical ideal of advocacy, and places it in the larger context of professional responsibility. The experiences, actions, and ethical positions of 24 Japanese nurses regarding whistleblowing or reporting a colleague for wrongdoing provide the data. Of these respondents, similar in age, educational level and clinical experience, 10 had previously reported another (...) nurse and 12 had reported a physician for a wrongful act. These data raise questions about overt actions to expose a colleague in a culture that values group loyalty and saving face. Additional research is needed for an in-depth understanding of whistleblowing, patient advocacy and professional responsibility across cultures, especially those that value group loyalty, saving face and similar concepts to the Japanese Ishin Denshin, where the value is on implicit understanding requiring indirect communication. Usually, being direct and openly discussing sensitive topics is not valued in Japan because such behavior disrupts the most fundamental value, harmony (wa). (shrink)

It has been suggested that a reporting channel administered by a third-party may represent a stronger procedural safeguard of anonymity and avoids the appearance of impropriety. This study examines whistleblowing intentions among lower-tier employees, specifically examines whether an externally-administered reporting channel increases whistleblowing intentions compared to an internally-administered one. In contrast to the findings of an earlier study by Kaplan et al. :273–288, 2009), our results suggest that whistle-blowing intentions are higher when the reporting channel is administered externally than when (...) it is administered internally. We also find that an externally-administered reporting channel mitigates the negative effect of bystanders on whistleblowing intentions. Implications are discussed. (shrink)

This article is analysing the legal perspective on whistleblowing, at European and national level, focusing on the scientific studies’ results and theories, emphasizing nuances which worth discussing in order to a better understanding of the social phenomenon and of individual psychological decision process for reporting a wrongdoing or the suspicion of a possible breach. We are also arguing that current whistleblower regulations must take into account both the European directive and recent research in this field, pointing out some question which (...) are raising from the lack of the ethical and cultural focused research of Romanian society perspective on whistleblowing, considering also the recent past experiences of Romanians with political police actions in years of communism. We are establishing a few research directions which we conclude that could bring the knowledge to drawing a more relevant and applicable whistleblowing law. (shrink)

Denunciations, disclosures and reporting: why do whistleblowing procedures create an ethical dilemma in French corporations? Since July 2006, the requirement that foreign multinationals listed on the New York Stock Exchange (NYSE) implement this practice has been met with stiff resistance in many French companies. French labor unions see this controversy as a clash between the French and Anglo-Saxon models of transparency. To understand the moral reticence of French companies towards whistleblowing, we investigate five distinct perspectives: legal, economic, historical, philosophical and (...) sociological. 1/ We first probe into the legal contradictions in French regulations and find in these paradoxes the symptoms of a national taboo. 2/We report on an economic survey, that gathers empirical data from 82 large French corporations, and analyzes different business sectors in France and the working population covered by a whistleblowing procedure. 3/ To elicit the etiology of this taboo, we return to the historical sources of the Dreyfus Affair and the Vichy regime, whose political traumas remain imprinted on the collective French memory. The linguistic confusion between the two French terms délation and dénonciation shows why whistleblowing is perceived in France more as an act of betrayal than of heroism. 4/ The philosophical roots of whistleblowing also shed light on the organizational behavior of French companies and the transparency they are struggling to promote. 5/Entangled in sociological ambiguities, we discuss why French companies see whistleblowing as a risk, not as a means to prevent risk. (shrink)

Discussions of whistleblowing and employee loyalty usually assume either that the concept of loyalty is irrelevant to the issue or, more commonly, that whistleblowing involves a moral choice in which the loyalty that an employee owes an employer comes to be pitted against the employee''s responsibility to serve public interest. I argue that both these views are mistaken and propose a third view which sees whistleblowing as entirely compatible with employee loyalty.

This paper explores the ethical dilemma of conflicting loyalties found in whistleblowing. Central to this dilemma is the internal/external disclosure dichotomy; disclosure of organisational wrongdoing to an external recipient is seen as disloyal, whilst disclosure to an internal recipient is seen as loyal. Understanding how the organisation and society have dealt with these problems over the last 30 years is undertaken through an analysis of Vandekerckhove’s project, which seeks to place the normative legitimisations of whistleblowing legislation and organisational whistleblowing policies (...) within a globalisation semantic able to contain this conflict between society and the organisation. This project fails, it is argued, because of Vandekerckhove’s particular understanding of the organisation as an autopoietic system, i.e. an operationally closed system. A case is made to understand organisations as complex systems, i.e. operationally open systems. Critical Complexity theory sees the identities of systems and components as coterminous. In the context of the organisation, this means that the identities of the corporation and its corporate members arise and die together. The whistleblower’s disclosure reconfigures the organisation by forcing the organisation to open up and make its boundaries flexible, making the designation ‘internal’ or ‘external’ to the organisation, and, therefore, who qualifies as a recipient of a disclosure of wrongdoing, flexible. The organisation is restrained from retailing against the whistleblower, because its identities are coterminous. Furthermore, as the disclosure cannot be categorically defined as either internal or external, the question of whether an external disclosure can qualify as an act of organisational loyalty becomes moot. (shrink)

Discussions of whistleblowing whether in academic literature or in more popular media have tended to very one-sided assessments of the moral worth of the act. Indeed, much of the current literature concentrates on psychological or managerial aspects of whistleblowing while taking for granted this or that moral position or eschewing any normative commitment on the question. The purpose of this article is firstly to reemphasise the importance and complexity of the normative foundations of whistleblowing acts; and secondly, through a moral (...) philosophical analysis of the component decisions that make up any act of whistleblowing, to contribute to a more balanced and less polarised treatment of the topic. It is argued that the polarisation of views on the topic is in part due to a failure to decompose the act of whistleblowing into a number of inevitable component moral decisions leading up to the act. It is furthermore argued on the basis of the analysis that it is impossible to state a priori as a matter of general principle that whistleblowing is always morally right or morally wrong . The article will close with a reflection on the degree to which the weighing up of good and bad in the act of whistleblowing differs sharply among cultures; and with a conjecture as to a possible relation to a people's history which may serve as a pointer to interesting future empirical research on the topic. (shrink)

Although medical centres have established boards, special committees, and offices for the review and redress of breaches in ethical behaviour, these mechanisms repeatedly prove themselves ineffective in addressing research misconduct within the institutions of academic medicine. As the authors see it, institutional design: systematically ignores serious ethical problems, makes whistleblowers into institutional enemies and punishes them, and thereby fails to provide an ethical environment.The authors present and discuss cases of academic medicine failing to address unethical behaviour in academic science (...) and, thereby, illustrate the scope and seriousness of the problem. The Olivieri/Apotex affair is just another instance of academic medicine’s dereliction in a case of scientific fraud and misconduct. Instead of vigorously supporting their faculty member in her efforts to honestly communicate her findings and to protect patients from the risks associated with the use of the study drug, the University of Toronto collaborated with the Apotex company’s “stalling tactics,” closed down Dr Olivieri’s laboratory, harassed her, and ultimately dismissed her.The authors argue that the incentives for addressing problematic behaviour have to be revised in order to effect a change in the current pattern of response that occurs in academic medicine. An externally imposed realignment of incentives could convert the perception of the whistleblower, from their present caste as the enemy within, into a new position, as valued friend of the institution. The authors explain how such a correction could encourage appropriate reactions to scientific misconduct from academic medicine. (shrink)

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle, in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big 4 companies operating in Indonesia. The results (...) of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle :28–56, 2016; Smaili and Arroyo in J Bus Ethics, https://doi.org/10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

We explore how power and justice dynamics influence whistleblowing behaviour in family firms, focusing on the under-explored construct of connection power. Power and justice are two important, interrelated forces strongly affecting moral behaviour. We hypothesise a moderated moderation model and use a 2 × 2x2 between-subject experiment with 331 participants to test our conceptual model. We find that the family relation (i.e., connection power) of the wrongdoer changes what we know about the relationship between the legitimate power of the observer (...) and whistleblowing likelihood, and that, in some instances, observers with high legitimate power are even less likely to blow the whistle than those with low legitimate power. Our exploration further reveals that, although the family relation of the wrongdoer discourages would-be whistleblowers, even those with legitimate power, organisational justice consistently increases the likelihood of whistleblowing in every case. (shrink)

This article suggests that the introduction of employment protection rights for whistleblowers has implications for the way in which trust and loyalty should be viewed at the workplace. In particular, it is argued that the very existence of legislative provisions in the United Kingdom reinforces the notion that whistleblowing should not be regarded as either deviant or disloyal behaviour. Thus, the internal reporting of concerns can be seen as an act of trust and loyalty in drawing the employer's attention (...) to wrongdoing. Equally, external whistleblowing may result from a worker's belief that he or she also has a loyalty to the wider society. Given that the interests of employees do not necessarily coincide with those of their employer and that whistleblowers sometimes suffer reprisals, the author concludes that it is inappropriate to impose a contractual duty to report concerns. Instead, employers should endeavour to promote a culture of openness and create confidence in the mechanisms they provide for whistleblowing. (shrink)

Whistleblowing in the NHS engages the fundamental right to free speech and as the paper makes clear is a means of ensuring individual patient safety. The discourse around the whistleblower is not simply about individuals being safeguarded if they blow the whistle on poor standards of patient care but that they may indeed be obliged as healthcare professionals to positively make the decision to blow the whistle to raise concerns. As noted in the paper, the NHS is an organisation in (...) which many—though not all—individuals who work there are bound by their own professional codes of practice in addition to broader employment requirements in relation to ethical and safety issues. But having an obligation to raise concerns and actually doing so are very different things. Individuals who blow the whistle have often found that following their conscience comes with consequences. They may ultimately be vindicated, as, for example in the 1990s, Stephen Bolsin the anaesthetist who blew the whistle in relation to Bristol Royal Infirmary in the 1990s.1 But getting such vindication can in many instances be over a long and very painful period of time and be exceedingly costly in both financial and emotional terms. Does …. (shrink)

The purpose of this study was to explore the motivational structures of external whistleblowers involved in the decision to blow the whistle by applying MEC theory and the laddering technique. Using both soft and hard laddering methods, data were collected from 37 Korean external whistleblowers. Results revealed that the means-end chain of external whistleblowers was the hierarchical linkage among two concrete attributes, two functional consequences, and one terminal value. The extant whistleblowing literature has either made assumptions about (...) whistleblowers’ motivations when developing models or has drawn indirect inferences from measures of other variables. Our study is the first with an explicit and empirical focus on whistleblowers’ motivations. The findings provide evidence of the motivational structures of external whistleblowers that consist of a set of complex paths linked by multi-layered motivators. This research will be helpful in designing and reviewing whistleblowing programs for organizations, regulatory agencies, and journalists. (shrink)

This case describes the background of the whistleblower complaint, filed by Daniel Schlicksup, questioning the propriety of Caterpillar Inc.’s “Swiss tax strategy”. The Swiss tax strategy was recommended by its independent auditor, PricewaterhouseCoopers, and designed to transfer to a Swiss entity the profits earned on its sales of “purchased finished replacement parts” to foreign marketers. This strategy enabled Caterpillar to shift $8 billion in replacement parts sales to Switzerland and to avoid or defer paying U.S. taxes on that income. Daniel (...) Schlicksup, a member of Caterpillar’s tax staff, filed an Internal Revenue Service whistleblower complaint against Caterpillar and provided the IRS extensive documentation that served as the foundation for the IRS’s claim Caterpillar owed $2 billion in back taxes and penalties, potentially entitling Schlicksup to a huge whistleblower award ranging from $300 to $600 million. Careful review of this case facilitates student discussion, and enhances student understanding, of the wisdom and morality of Schlicksup’s whistleblowing activities. (shrink)

Whistleblowing is the public disclosure of information with the purpose of revealing wrongdoings and abuses of power that harm the public interest. This book presents a comprehensive theory of whistleblowing: it defines the concept, reconstructs its origins, discusses it within the current ethical debate, and elaborates a justification of unauthorized disclosures. Its normative proposal is based on three criteria of permissibility: the communicative constraints, the intent, and the public interest conditions. The book distinguishes between two forms of whistleblowing, civic and (...) political, showing how they apply in the contexts of corruption and government secrecy. The book articulates a conception of public interest as a claim concerning the presumptive interest of the public. It argues that public interest is defined in opposition to corporate powers and its core content identified by the rights that are all-purposive for the distribution of social benefits. A crucial part of the proposal is dedicated to the impact of security policies and government secrecy on civil liberties. It argues that unrestrained secrecy limits the epistemic entitlement of citizens to know under which conditions their rights are limited by security policies and corporate interests. When citizens are denied the right to assess when these policies are prejudicial to their freedoms, whistleblowing represents a legitimate form of political agency that safeguards the fundamental rights of citizens against the threat of unrestrained secrecy by government power. Finally, the book contributes to shifting the attention of democratic theory from the procedures of consent formation to the mechanisms that guarantee the expression of dissent. It argues that whistleblowing is a distinctive form of civil dissent that contributes to the demands of institutional transparency in constitutional democracies and explores the idea that the way institutions are responsive to dissent determines the robustness of democracy, and ultimately, its legitimacy. What place dissenters have within a society, whether they enjoy personal safety, legal protection, and safe channels for their disclosure, are hallmarks of a good democracy, and of its sense of justice. (shrink)

Whistleblowing has been defined often and in differing ways in the literature. This paper has as its main purposes to clarify the meaning of whistleblowing and to speak for a narrow interpretation of it. A restrictive, general purpose definition is provided which contains six necessary elements: act of disclosure, actor, disclosure subject, target, disclosure recipient, and outcome.Whistleblowing is characterised as a dissenting act of public accusation against an organisation which necessitates being disloyal to that organisation. The definition differs from others (...) in many ways but especially by its emphasis on dissent, by being based on the ethical dilemma of conflicting loyalties, and by the strict way that dilemma is formulated in terms of confidentiality and proprietary rights over information. These features result in a definition in which motive has no part, and which requires a free choice decision to make disclosure to an external party. (shrink)

The whistleblower system assumes that an element necessary for proper functioning about an organization is to see irregularities occurring in it. For this reason, whistleblowing and follow-up internal investigations occupy a central place in the organization’s compliance management system and an important role in the organization’s culture. These two areas constantly complement each other. However, compliance systems seem to be a broader concept, where the organization’s culture is part of it. The culture of an organization represents the habits, traditions, and (...) customs of organizations, which are not always written down. It is often referred to as the “company atmosphere.” Compliance is a system of procedures and rules, most often written down, which define procedures for dealing with specific situations, rights and obligations of employees, co-workers, or contractors. The regulations that emerge from the compliance system derive from laws, industry regulations, ethical norms, including the culture of a particular organization. Well-developed and implemented whistleblowing procedures that become part of the organization’s culture for good influence the existence of a highly developed compliance system that guarantees the multifaceted success of the organization. (shrink)

Based on recordings of naturalistic interaction, this study explores how a case of mundane whistleblowing unfolds in real time. In the analyzed recordings, a teacher instructs five students to engage in self- and peer-assessment. A few minutes into the session, one of the students indirectly accuses his peers of staging a cover-up. This whistleblowing action is analyzed in detail, but the main analytical focus is on the conversational strategies employed in response to it. These strategies — for example, emotional displays, (...) the undermining of credibility, fabricated accusatory detailing, covert silencing, puzzle work, and threats — were used both to repair the potential damage of the whistleblowing and to punish the whistleblower. More overt and hostile strategies were used after the formal assessment was over and the teacher had left the students to themselves. Students’ participation in the studied type of activities can be seen to develop their capacity to transform social relationships, to broaden their notions of peer loyalty, and to enhance their sense of social structure. (shrink)

One of the biggest challenges facing modern societies is how to monitor one’s intelligence community while maintaining the necessary level of secrecy. Indeed, while some secrecy is needed for mission success, too much has allowed significant abuse. Moreover, extending this secrecy to democratic oversight actors only creates another layer of unobserved actors and removes the public scrutiny that keeps their power and decision-making in check. This article will therefore argue for a new type of oversight through a specialised ethical whistleblowing (...) framework. This includes, first, outlining what intelligence wrongdoings justify whistleblowing; second, whether whistleblowing is the correct remedy – something not necessarily clear with intelligence; and finally, what form the whistleblowing should take. This framework will examine the Snowden case to determine whether he was correct leaking intelligence data and whether the means were appropriate, and second, whether those involved in the Central Intelligence... (shrink)

Whistleblowers have significantly shaped the state of contemporary society; in this context, this research sheds light on a persistently neglected research area: what are the key determinants of whistleblowing within government agencies? Taking a unique methodological approach, we combine evidence from two pieces of fieldwork, conducted using both primary and secondary data from the US and Indonesia. In Study 1, we use a large-scale survey conducted by the US Merit Systems Protection Board (MSPB). Additional tests are conducted in Study (...) 1, making comparisons between those who have and those who do not have whistleblowing experience. In Study 2, we replicate the survey conducted by the MSPB, using empirical data collected in Indonesia. We find a mixture of corroboration of previous results and unexpected findings between the two samples (US and Indonesia). The most relevant result is that perceived organizational protection has a significant positive effect on whistleblowing intention in the US sample, but a similar result was not found in the Indonesian sample. We argue that this difference is potentially due to the weakness of whistleblowing protection in Indonesia, which opens avenues for further understanding the role of societal cultures in protecting whistleblowers around the globe. (shrink)

Background In the dynamic landscape of healthcare, nurses play a crucial role as ethical stewards, responsible for whistleblowing, nurse advocacy, and patient safety. Their duties involve ensuring patient well-being through ethical practices and advocacy initiatives. Aim This study investigates the ethical responsibilities of nurses regarding whistleblowing and advocacy in reporting concerns about patient safety. Research Design A cross-sectional study utilized cluster and simple random sampling to gather a representative sample of actively practicing registered nurses. Data collection involved a demographic form, (...) Nurse Whistleblowing Intentions Scale, Nursing Advocacy Scale, and Clinical Decision-Making Scale. Participants and Research Context The study utilizing a robust sample size determination formula for reliable findings included 96 diverse nurses, predominantly females. Engaged actively in direct patient care across various outpatients clinics. The recruitment process specifically sought individuals with expertise in safety protocols and reporting, contributing to a nuanced understanding of the study’s focus. Ethical Considerations Ethical approval was obtained from the ethics committee of the university and the hospitals involved. Written consent was obtained from the participants. A thorough ethical review was conducted to guarantee participant protection and adherence to ethical principles. Results Surveyed nurses demonstrated positive whistleblowing (Overall Mean Score: 3.58), high advocacy (Overall Mean Score: 12.2), and nuanced ethical decision-making for patient safety (Overall Mean Score: 15.78). Demographic factors, such as nationality and ethical training, significantly impacted whistleblowing intentions, while age, gender, and ethical training correlated with nursing advocacy behavior. Associations with experience and qualification emerged in ethical decision-making. Conclusion The gained insights foster targeted interventions, improving ethical practices, advocacy, and informed decision-making in nursing. This study explores the intricate link between demographics and ethical considerations among surveyed nurses, acting as a catalyst for ongoing initiatives to strengthen the ethical foundation in healthcare sector. (shrink)

Whistleblowing is a subject which seizes the media headlines from time to time, and nowhere is such a dilemma of conscience more sensitive than in the area of finance and internal auditing. Additionally, professional organisations are sometimes felt to be less than supportive of their members who occasionally resort to whistlelowing. But how does it look from inside the auditing profession? Professor Chambers is a director of The Institute of Internal Auditors Inc., and a member of the Internal Auditing Standards (...) Board. He is Professor of Audit & Control at the University of Hull, and since 1991 he has chaired the Professional Standards & Guidelines Committee of IIA . He is author of several books and a former Dean of the Business School of City University, London. In 1991 he established Management Audit Ltd., The Water Mill, Moat Lane, Old Bolingbroke, Spilsby, Lincolnshire PE23 4EU, which specialises in services to boards, audit committees and internal auditors. This article was originally presented to the 54e Conférence Internationale of The Institute of Internal Auditors, Inc., organised by the Institut Francais des Auditeurs Consultants Internes. Except where otherwise indicated, the views expressed in this article are those of the author. (shrink)

In Israel, whistleblowing in the nursing profession has been largely ignored. This topic is neither part of the professional—ethical discourse nor a subject for research. Focusing on the divide between internal and external whistleblowing, this article presents a study that explores nurses’ willingness to disclose an act that could jeopardize the rights or safety of patients. Internal disclosure entails reporting wrongdoing to an authority within the organization. External disclosure involves reporting the offense to an outside agency, such as a professional (...) organization or the press. The study’s findings indicate that the nurse respondents viewed both the harmful misconduct of a colleague and that of a manager as being very serious. In such dilemmas the nurses reported a desire to correct the wrongdoing and a concomitant willingness to act. They were, however, much more likely to whistleblow internally rather than externally. This study revealed a pattern of nurses’ progressive retraction as the circle of disclosure widened. (shrink)

Whistleblowing is a controversial yet socially significant topic of interest due to its impact on employees, organizations, and society at large. The purpose of this paper is to integrate knowledge of whistleblowing with theoretical advancements in the broader domain of business ethics to propose a novel approach to research and practice engaged in this complex phenomenon. The paper offers a conceptual framework, i.e., the wheel of whistleblowing, that is developed to portray the different features of whistleblowing by applying the whistleblower’s (...) perspective. The framework is based on five “W” questions: Who, What, hoW, Why, and to Whom? The answers to the proposed questions clarify the main aspects of whistleblowing, provide insights into existing studies of the subject, and identify relevant gaps in the literature which, in turn, offer opportunities for future research. (shrink)

This paper analyses whistleblowing from the perspective of Floridi’s information ethics. Although there is a vast body of literature on whistleblowing using micro-ethical or meso-ethical frameworks, whistleblowing has previously not been researched using a macro-ethical or ecopoietic framework. This paper is the first to explicitly do so. Empirical research suggests whistleblowing is a process rather than a single decision and action. I argue this process evolves depending on how whistleblowing is facilitated throughout that process, i.e. responding to whistleblowers and (...) providing information about whistleblowing activity. The paper develops a typology of whistleblowing facilitation to complement Floridi’s IE. The findings suggest that for whistleblowing to be beneficial to the informational environment, facilitation must filter out untrue whistleblowing, and achieve closure with the whistleblower, especially when whistleblowing is mistaken or deliberately false. I also find that publishing information about whistleblowing activity can be beneficial for the informational environment, but only if all organizations or all regulators do so. (shrink)