The Intention To Blow The Whistle : Testing The Correlation Between Ethical Leadership And Retaliation In The Organization
(1) Universitas Muhammadiyah Purwokerto Fakultas Ekonomi dan Bisnis Program Studi Akuntansi
(2) Universitas Muhammadiyah Purwokerto Fakultas Ekonomi dan Bisnis Program Studi Manajemen
(3) Universitas Muhammadiyah Purwokerto Fakultas Ekonomi dan Bisnis Program Studi Manajemen
(4) Universitas Muhammadiyah Surakarta Fakultas Ekonomi dan Bisnis Program Studi Akuntansi
(*) Corresponding Author
Abstract
This research helps explain the factors that influence a person's intention to do whistleblowing. This study examines the effect of retaliation (the treatment of revenge) and ethical leadership on the whistleblowing decisions of postgraduate students with masters of accounting at universities in Central Java. The novelty of our study is First, we fill in gaps in previous studies using students as the population; most studies use employees (such as auditors) as the main population.
This study is considered to be the first micro-level analytical research in the area. Second, answering whether the ethical principles possessed by superiors influence employees to do whistleblowing. Questionnaires were administered privately, and respondents were convinced of retaliation, value orientation and whistleblowing intentions for data confidentiality and the anonymity of the respondent's identity. Testing the data in the study used the Partial Least Square (PLS) analysis tool.
The primary research data used in the research were obtained through questionnaires. The results of the study show that: (1) Ethical Leadership has a positive and significant effect on the intention to do whistleblowing; (2) Retaliation or the threat of retaliation has a negative and significant effect on a person's intention to carry out a whistleblowing.
Full Text:
PDFReferences
Arnold, DF and LA Ponemon. (1991). Internal Auditors Perceptions of Whistle Blowing and the Influence of Moral Reasoning: An Experiment, Auditing: A Journal of Practice and Theory 10, 1–15.
Ashforth, B. E., & Anand, V. (2003). The normalization of corruption in organizations. Research in Organizational Behavior, 25: 1-52.
Avey, J.B., Palanski, M.E., & Walumbwa, F.O. (2011). When leadership goes unnoticed: The moderating role of follower self-esteem on the relationship between ethical leadership and follower behavior. Journal of Business Ethics, 98(4), 573–582.
Bandura, A. (1977). Self-efficacy: Toward a unifying theory of behavioral change. Psychological Review, 84: 191-215.
Bandura, A. (1986). Social foundations of thought and action: A social cognitive theory. Englewood Cliffs, NJ: Prentice Hall.
Bass, B. M., & Steidlmeier, P. (1999). Ethics, character, and authentic transformational leadership behavior. The Leadership Quarterly, 10(2), 181–217.
Bhal, K. T., & Dadhich, A. (2011). Impact of ethical leadership and leader-member exchange on whistle blowing: The moderating impact of the moral intensity of the issue. Journal of Business Ethics, 103, 485–496.
Bhal, K. T., & Dadhich, A. (2011). Impact of ethical leadership and leader–member exchange on whistle blowing: The moderating impact of the moral intensity of the issue. Journal of Business Ethics, 103(3), 485.
Blau, P. M. (1964). Exchange and power in social life. Piscataway, NJ: Transaction Publishers.
Brabeck, M. M. (1984). ‘Ethical Characteristics of Whistle-Blowers’, Journal of Research in Personality 18, 41–53. doi:10.1016/0092-6566(84)90037-0.
Brief, A.P., Buttram, R.T., & Dukerich, J.M. (2001). Collective corruption in the corporate world: Toward a process model. In M.E. Turner (Ed.), Groups at work: Theory and research: 471-99. Mahwah, NJ: Erlbaum.
Brockner, J., Siegel, P. A., Daly, J. P., Tyler, T., & Martin, C. (1997). When trust matters: The moderating eVect of outcome favorability. Administrative Science Quarterly, 42, 558–583.
Brown, M. E., & Trevin˜o, L. K. (2006). Ethical leadership: A review and future directions. The Leadership Quarterly, 17(6), 595–616.
_________. 2006b. Socialized charismatic leadership, values congruence, and deviance in work groups. Journal of Applied Psychology, 91: 954-62.
Brown, M.E., Trevin˜o, L.K., & Harrison, D.A. (2005). Ethical leadership: A social learning perspective for construct development and testing. Organizational Behavior and Human Decision Processes, 97(2), 117–134.
Brown, M. E., Trevino, L. K., & Harrison, D. A. (2005). Ethical leadership: A social learning perspective for construct development and testing. Organizational Behavior and Human Decision Processes, 97: 117-34.
Cable, D. M., & Judge, T. A. (1997). Interviewers' perceptions of person-organization fit and organizational selection decisions. Journal of Applied Psychology, 82: 546-61.
Caillier, JG (2013). Doemployees feel comfortable blowing the whistle when their supervisors practice transformational leadership? International Journal of Public Administration, 36(14), 1020–1028.
Chan, S.Y. and P. Leung. (2006). ‘The Effects of Accounting Students Ethical Reasoning and Personal Factors on Their Ethical Sensitivity’, Managerial Auditing Journal 21, 436–457. doi:10.1108/02686900610661432.
Chatman, J. (1991). Matching people and organizations: Selection and socialization in public accounting firms. Administrative Science Quarterly, 36: 459-84.
Chiu, R. K. (2003). Ethical judgment and whistleblowing intention: Examining the moderating role of locus of control. Journal of Business Ethics, 43(1–2), 65–74.
Ciulla, J.B. (Ed.). (2004). Ethics, the heart of leadership (2nd ed.). Westport, CT: Praeger.
Colbert, A.E., Kristof-Brown, A.L., Bradley, B.H., & Barrick, M.R. (2008). CEO transformational leadership: The role of goal importance congruence in top management teams. Academy of Management Journal, 51: 81-96.
Cortina, LM and Magley, VJ (2003), “Raising voice, risking retaliation: events following interpersonal mistreatment in the workplace”, Journal of Occupational Health Psychology, Vol. 8 No. 4, pp. 247-265.
Dalton, D., & Radtke, R.R. (2013). The joint effects of machiavellianism and ethical environment on whistle-blowing. Journal of Business Ethics, 117(1), 153–172.
Dozier, J. B., & Miceli, M. P. (1985). Potential predictors of whistleblowing: A prosocial behavior perspective. Academy of Management Review, 10(4), 823–836.
Dworkin, TM and Baucus, MS (1998), “Internal vs. external whistleblowers: a comparison of whistleblower processes”, Journal of Business Ethics, Vol. 17 No. 12, pp. 1281-1298.
Edwards, JR 2008. Person-environment fit in organizations: An assessment of theoretical progress. Academy of Management Annals, 2: 167-230.
Fatchan, F. H., &Widagdo, A. K. (2021). Perplexity in Accounting Conservatism: a Critical Review. Riset Akuntansi Dan Keuangan Indonesia, 6(1).
Finn, D. W. (1995). Ethical decision making in organizations: A management employee-organization whistleblowing model. Research on Accounting Ethics, 1, 291–313.
Finn, D. W. and J. Lampe. (1992), ‘A Study of Whistle Blowing Among Auditors’, Professional Ethics (Gainesville, Fla.) 1, 137–168.
Finney, H. C, & Lesieur, H. R. (1982). A contingency theory of organizational crime. Research in the Sociology of Organizations, 1: 255-99.
Frankena, W. K. (1970). 'The Concept of Morality', in G. Wallace and ADM Walker (eds.), The Definition of Morality (Methuen, London).
Graham, J. W. (1986). Principled organizational dissent: A theoretical essay. In LL Cummings & BM Staw (Eds.), Research in organizational behavior (Vol. 8). Greenwich, CT: JAI Press.
Gundlach, M. J., Douglas, S. C., & Martinko, M. J. (2003). The decision to blow the whistle: A social information processing framework. Academy of Management Review, 28(1), 107–123.
Keenan, J.P. (2002), “Comparing Indian and American managers on whistleblowing”, Employee Responsibilities and Rights Journal, Vol. 14 Nos. 2/3, pp. 79-89.
Kristof, A.L. (1996). Person-organization fit: An integrative review of its conceptualizations, measurement, and implications. Personnel Psychology, 49: 1-49.
Kristof-Brown, A.L., Zimmerman, R.D., & Johnson, E.C. (2005). Consequences of individuals' fit at work: A meta-analysis of person-job, person-organization, person group, and person-supervisor fit. Personnel Psychology, 58: 281-342.
Lee, G. and Xiao, X. (2018), "Whistleblowing on accounting-related misconduct: a synthesis of the literature", Journal of Accounting Literature, Vol. 41, pp. 22-46.
Liang, J., Farh, C.I., & Farh, J.L. (2012). Psychological antecedents of promotional and prohibitive voice: A two-wave examination. Academy of Management Journal, 55(1), 71–92.
Liu, S. M., Liao, J. Q., & Wei, H. (2015). Authentic leadership and whistleblowing: Mediating roles of psychological safety and personal identification. Journal of Business Ethics, 131(1), 107–119.
MacNab, B. R., & Worthley, R. (2008). Self-efficacy as an intrapersonal predictor for internal whistleblowing: A US and Canadian examination. Journal of Business Ethics, 79(4), 407–421.
Mayer, D. M., Kuenzi, M., Greenbaum, R., Bardes, M., & Salvador, R. (2009). How low does ethical leadership flow? Test of a trickle-down model. Organizational Behavior and Human Decision Processes, 108: 1-13.
Miceli, M. P., & Near, J. P. (1992). Blowing the whistle: The organizational and legal implications for companies and employees. Lanham, MD: Lexington Books.
Miethe, T.D. (1999). Whistleblowing at work: Tough choices in exposing fraud, waste, and abuse on the job. Boulder, CO: Westview Press.
Near, JP and MP Miceli. (1996). 'Whistle-Blowing: Myth and Reality', Journal of Management 22(3), 507– 526. doi:10.1177/014920639602200306.
Near, JP and MP Miceli. (2005). 'Standing Up or Standing By: What Predicts Blowing the Whistle on Organizational Wrongdoing?', Research in Personnel and Human Resource Management 24, University of Illinois, USA.
Near, J. P., & Miceli, M. P. (1995). Effective-whistle blowing. Academy of Management Review, 20(3), 679–708.
Northouse, P. G. (2015). Leadership: Theory and practice. Thousand Oaks, CA: Sage publications.
Ponemon, L. and D. Gabhart. (1990), 'Auditor Independence Judgements: A Cognitive-Development Model and Experimental Evidence', Contemporary Accounting Research 7(Fall), 227–251.
Pratolo, S., Sadjiman, V. P., & Sofyani, H. (2020). Determinants of Whistleblowing Intention of Employees in Universities: Evidence from Indonesia. Riset Akuntansi dan Keuangan Indonesia, 5(1), 92–101.
Rehg, MT, Miceli, MP, Near, JP and Van Scotter, JR (2008), “Antecedents and outcomes of retaliation against whistleblowers: gender differences and power relationships”, Organization Science, Vol. 19 No. 2, pp. 221-240.
Rest, J. and D. Narvaez. (1994), Moral development in the Professions: Psychology and Applied Ethics (Lawrence Erlbaum Associations, Hillsdale, New Jersey).
Rest, J.: 1983, 'Morality', in PH Mussen (ed.), Handbook of Child Psychology (Vol. III edited by J. Flavell and E. Markman) (Wiley, New York).
Robertson, J. C., Stefaniak, C. M., & Curtis, M. B. (2011). Does wrongdoer reputation matter? Impact of auditor-wrongdoer performance and likeability reputations on fellow auditors' intention to take action and choice of reporting outlet. Behavioral Research in Accounting, 23(2), 207–234.
Schaubroeck, J., & Lam, S. S. K. (2002). How similarity to peers and supervisors influences organizational advancement in different cultures. Academy of Management Journal, 45: 1120-36.
Schminke, M., Ambrose, M. L., & Neubaum, D. O. (2005). The effect of leader moral development on ethical climate and employee attitudes. Organizational Behavior and Human Decision Processes, 97: 135-51.
Schminke, M., Wells, D., Peyreffite, J., & Sebora, T. C. (2002). Leadership and ethics in work groups: A longitudinal assessment. Group and Organization Management, 27: 272-93.
Seifert, D. L., Sweeney, J. T., Joireman, J., & Thornton, J. M. (2010). The influence of organizational justice on accountant whistleblowing. Accounting, Organizations and Society, 35(7), 707–717.
Shaub, M. and J. Lawrence. (1996), ‘Ethics, Experience, and Professional Skepticism: A Situational Analysis’, Behavioral Research in Accounting 8(Supplement), 124–157.
Sims, R.L., & Keenan, J.P. (1998). Predictors of external whistleblowing: Organizational and intrapersonal variables. Journal of Business Ethics, 17(4), 411–421.
Sims, R.R., & Brinkmann, J. (2002). Leaders as moral role models: The case of John Gutfreund at Salomon Brothers. Journal of Business Ethics, 35: 327-39.
Trevino, L. K. (1986). Ethical decision making in organizations: A person-situation interactionist model. Academy of Management Review, 11: 601-17.
Trevino, L. K., Brown, M., & Hartman, L. R. (2003). A qualitative investigation of perceived executive ethical leadership: Perceptions from inside and outside the executive suite. Human Relations, 55: 5-37.
Trevino, L. K., Hartman, L. P., & Brown, M. (2000). Moral person and moral manager: How executives develop a reputation for ethical leadership. California Management Review, 42: 128^2.
Uddin, N. and PR Gillett. (2002). ‘The Effects of Moral Reasoning and Self-Monitoring on CFO Intention to Report Fraudulently on Financial Statements’, Accounting Organizations and Society 40(1), 41–51.
Umphress, E.E., Bingham, J.B., & Mitchell, M.S. (2010). Unethical behavior in the name of the company: The moderating effect of organizational identification and positive reciprocity beliefs influencing unethical pro-organizational behavior. Journal of Applied Psychology, 95: 769-80.
Valentine, S., & Godkin, L. (2019). Moral intensity, ethical decision making, and whistleblowing intention. Journal of Business Research, 98, 277-288.
Welton, RE, JR Davis and M. LaGrone: (1994), 'Promoting the Moral Development of Accounting Graduate Students: An Instructional Design and Assessment', Accounting Education. International Journal (Toronto, Ont.) 3(1), 35–50.
Yeager, P. C. (1986). Analyzing corporate offenses: Progress and prospects. Research in Corporate Social Performance and Policy, 8: 93-120.
Zhang, J., Chiu, R., & Wei, L. (2009). Decision-making process of internal whistleblowing behavior in China: Empirical evidence and implications. Journal of Business Ethics, 88(1), 25–41.
Zhu, W., Trevin˜o, L. K., & Zheng, X. (2016). Ethical leaders and their followers: The transmission of moral identity and moral attentiveness. Business Ethics Quarterly, 26(01), 95–115.
DOI: http://dx.doi.org/10.33019/ijbe.v8i3.1027
Article Metrics
Abstract view : 178 timesPDF - 45 times
Refbacks
- There are currently no refbacks.
This work is licensed under a Creative Commons Attribution 4.0 International License.
Integrated Journal of Business and Economics is licensed under a Creative Commons Attribution 4.0 International License.
