Examining Relationships between Employees’ Attributes and Act of Whistleblowing
Keywords:
Whistleblowing, relationships, employees, attitudes, internal control.
Abstract
The purpose of this study is to examine the connection between employees’ attributes and the act of whistleblowing. The study was conducted at Penang Port Sdn Bhd by using quantitative method and purposive sampling data gathering. A total of 117 employees from Penang Port Sdn Bhd participated in the survey. The data gathered was processed using Statistical Package for Social Science (SPSS) version 25. The results indicate a positive correlation between all variables of whistleblowing. The findings highlight that only two characteristic which is attitudes towards whistleblowing and internal control, have a meaningful association with the act of whistleblowing. Alternate hypotheses (H1) are accepted for hypotheses 1 and 2 but rejected for hypotheses 3. The implications of the findings for the organization are examined, as well as future study directions.
Downloads
Download data is not yet available.
References
Adha, A. R., & Anita, R. (2021). Whistleblowing Intention Among Government Financial Officers in Indonesia. Jurnal Manajemen Dan Bisnis Terapan, 3(2), 98–110. http://journal.unilak.ac.id/index.php/mbt/article/view/9036
Ahmad, S. A., Smith, M. & Ismail, Z. (2010). Internal whistleblowing intentions in Malaysia: Factors that influence internal auditor's decision-making process. International Conference on Business and Economic Research.Retrieved on 20/02/2021 from https://www.researchgate.net/publication/228469346_Internal_whistleblowing_intentions_in_Malaysia_Factors_that_influence_internal _auditors'_decision-making_process
Ahmar A. S., Yunos R. M. & Amin J. M. (2018). Whistleblowing Policy: An Analysis of Disclosure Level among Malaysian Listed Companies. Global Business and Management Research, suppl. Special Issue 10 (3), 36 – 47.
Alleyne, P., Charles-Soverall, W., Broome, T. and Pierce, A. (2017) Perceptions, Predictors and Consequences of Whistleblowing a mong Accounting Employees in Barbados. Meditari Accountancy Research, 25.
Baltaci, A. & Balci, A. 2017. Reasons for whistleblowing: A qualitative study. Journal of Educational Sciences Research International E-journal,7, (1): 37-51.
Banisar,D.(2011). Whistleblowing: International Standards and Developments. Corruption and Transparency: Debating the Frontiers Between State, Market and Society. World Bank-Institute for Social Research,64.
Berndtsson J., Johansson P. & Karlsson M. (2018). Value conflicts and non-compliance. Information and Computer Security 26 (2), 246-258. DOI:10.1108/ICS-08-2017-0057
Blenkinsopp, H. P. (2009). Whistleblowing as Planned Behavior-a Survey of South Korean Police Officers. Journal of Business Ethics, 545-556.
Carollo, L., Pulcher, S. & Guerci, M. (2020). Whistleblowing as a crucial practice for responsible management. In O. Laasch, D. Jamali, E. Freeman, R. Suddaby (Eds), The Research Handbook of Responsible Management, Cheltenham: Edward Elgar, pp. 594-605.
Chen, L. (2019) A Review of Research on Whistle-Blowing. American Journal of Industrial and Business Management, 9, 295-305.
Chen, C., Nichol, J., and Zhou, F. (2017). The effect of incentive framing and descriptive norms on internal whistleblowing. Contemporary Accounting Research, 34 (4), 1757–1778.
Chin, R. K. (2003). Ethical judgement and whistleblowing intention: Examining the moderating role of locus of control. Journal of Business Ethics, 65-74.
Culiberg, B., & Miheli?, K. K. (2017). The evolution of whistleblowing studies: A critical review and research agenda. Journal of Business Ethics, 146(4), 787-803.
https://doi.org/10.1007/s10551-016-3237-0
Debra Jackson, K. P. (2010). Understanding whistleblowing: Qualitative insights from nurse whistleblowing. Journal of Advanced Nursing, 2194-2201.
Devine, T. (2016). International best practices for whistleblowing policies. In Checkmate to Corruption: Making the Case for a Wide-Ranging Initiative on Whistleblower Protection. Edited by Wim Vandekerckhove. Geneva: Public Services International, pp. 23–26.
Dorasamy, N. (2013). Good governance and whistleblowing: A case of a higher education Institution (HEI) in South Africa. Journal of Social Science, 105-114.
Dorasamy, N. (2012). Institutionalising a whistle blowing culture within higher education institutions: policy and procedure underpinning good governance at the Durban University of Technology. Journal of Economic and Behavioral Studies, 505-514.
Gao L. and Brink A. (2017). Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. Journal of Accounting Literature, 38, 1-13.
Gokce, A. T. (2013). Teachers' Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing. International Journal of Humanities and Social Science, 163-173.
Ilham Maulana Saud. (2016). Pengaruh sikap dan persepsi kontrol perilaku terhadap niat whistleblowing internal eksternal dengan persepsi dukungan organisasi sebagai variabel kontrol. Jurnal Akuntansi dan Investasi, 17, No. 2, 209-219
Izraeli, D., & Jaffe, E. (1998). Predicting Whistle Blowing: A Theory of Reasoned Action Approach. International Journal of Value-Based Management, 19–34. http://link.springer.com/ article/10.1023/A:1007759806376
Kapardis, M. K. (2020). An exploratory empirical study of whistleblowing and whistleblowers. Journal of Financial Crime, 27 (3): 755-770.
Karim N. K. (2020). Company deputy director charged with sacking whistleblower who exposed him. Retrieved on 20/02/2021 from https://www.nst.com.my/news/crime-courts/2020/09/625487/company-deputy-director-charged-sacking-whistleblower-who-exposed
Keenan, R. L. (1998). Predictors of external whistleblowing: Organizational and intrapersonal variables. Journal of Business Ethics, 411-421.
Kenny, K. (2018). Censored: Whistleblowers and impossible speech. Human Relations, 71(8), 1025–1048.
Loyens K. & Vandekerckhove W. (2018) Whistleblowing from an International Perspective: A Comparative Analysis of Institutional Arrangements. Administrative Sciences, 8, (30) p. 1-16
Magnus J. M. & Viswesvaran C. (2005). Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation. Journal of Business Ethics 62(3),277-297
Maheran Zakariaa, Ida Rosnidahb, Eka Nurmala Saric & Noreen Azella Nawid. (2020). Predicting internal and external whistleblowing intentions: A comparative study between Malaysian and Indonesian Police Forces. International Journal of Innovation, Creativity and Change, 7 (7), 44.
Malaysia, D. (2013). Whistleblowing won't work in Malaysia. Deloitte Global Services Limited. Retrieved September 10, 2013, from Deloitte Global Services Limited Web site: http://www.deloitte.com
Mark Keil, A. T. (2010). Toward a Theory of Whistleblowing Intentions: A Benefit-to-Cost Differential Perspective. Decision Sciences Journal, 787-812.
Mehrotra, S., Mishra, R. K., Srikanth, V., Tiwari, G. P., & Kumar, E. V. M. (2020). State of whistleblowing research: A thematic analysis. FIIB Business Review, 9(2), 133-148.
https://doi.org/10.1177/2319714519888314
Michael T. Rehg, M. P. (2008). Antecedents and outcomes of Retaliation against whistleblowers: Gender differences and power relationship. Organization Science, 221-240
Muhammad Su’un, Hajering Hajering, & Muslim Muslim. (2020). Professional Commitment and Locus of control toward intensity in whistleblowing through ethical sensitivity. Jurnal Akuntansi, 24(1), 100–118. https://doi.org/10.24912/ja.v24i1.659
Mohd Rozaimy Ridzuan, Noor Amira Syazwani Abd Rahman, Nur Ain Yaacob, & Ramha Rozaili Ramli. (2017). The Feasibility of Malaysian Whistleblower Protection Act. 2nd Business Management and Computing Research Colloquium, 71.
Nadzri Ab Ghani, J. G. (2011). Predicting whistle- blowing intention among supervisors in Malaysia. Journal of Global Management, 1 -18.
Near, M. P. (2002). What makes whistle-blowers effective? Three field studies. Human Relations, 455-479.
Owusu, G. M. Y, Bekoe, R. A., Anokye, F. K, & Okoe, F. O. (2020). Whistleblowing intentions of accounting students: An application of the theory of planned behaviour. Journal of Financial Crime, 1359-0790. DOI 10.1108/JFC-01-2019-0007
Palumbo R. & Manna, R. (2019). Uncovering the relationship between whistleblowing and organizational identity. The International Journal of Public Sector Management,33 (1), 94-112.
Philmore Alleyne, M. H. (2013). Towards a conceptual model of whistle- blowing intentions among external auditors. The British Accounting Review, 10-23.
Rachagan, S. & Kuppusamy, K. (2012). Encouraging Whistle Blowing to Improve Corporate Governance? A Malaysian Initiative. Journal of Business Ethics
Riana Anggraeny Ridwan, Syarifuddin & Arifuddin (2019). The effect of locus of control and professionalism on whistleblowing intention by using organization commitment as the moderating variable. International Journal of Advanced Research, 7(4), 779-791. http://dx.doi.org/10.21474/IJAR01/8886
Shahbazi, M. K. (2012). Attitudes toward different forms of whistleblowing in Turkey and Iran. Middle-East Journal of Scientific Research, 945-951.
Statistics for Implementation of the Whistleblower Protection Act 2010 [Act711]. WHISTLEBLOWER PROTECTION ACT 2010 [ACT 711] IMPLEMENTATION REPORT. Retrieved on 20/02/2021 from http://www.bheuu.gov.my/index.php/en/statistics/statistics-for-implementation-of-the-whistleblower-protection-act-2010
Tan, P.M., Tan, K.E., & Tang, K.L. (April, 2019). The whisterblower protection Act 2010- Nine years on. South East Asia Journal of Contemporary Business, Economics and Law, 18 (4).
Tompunu, C., Kasingku, F. J., & Ika Prayanthi. (2020). Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing? International Research Journal of Business Studies, 13(3), 241– 248. https://doi.org/10.21632/irjbs.13.3.241- 248
Urumsah, D., Syahputra, B. E., & Wicaksono, A. P. (2018). Whistle-blowing Intention: The Effects of Moral Intensity, Organizational and Professional Commitment. Jurnal Akuntansi, 22(3), 354–367. https://doi.org/10.24912/ja.v22i3.393
Wozir, F. M. and Yurtkoru, E. S. (2017). Organizational culture and intentions towards types of whistleblowing: the case of Turkey and Ethiopia. Research Journal of Business and Management (RJBM), 4 (4), p.527-539.
Ahmad, S. A., Smith, M. & Ismail, Z. (2010). Internal whistleblowing intentions in Malaysia: Factors that influence internal auditor's decision-making process. International Conference on Business and Economic Research.Retrieved on 20/02/2021 from https://www.researchgate.net/publication/228469346_Internal_whistleblowing_intentions_in_Malaysia_Factors_that_influence_internal _auditors'_decision-making_process
Ahmar A. S., Yunos R. M. & Amin J. M. (2018). Whistleblowing Policy: An Analysis of Disclosure Level among Malaysian Listed Companies. Global Business and Management Research, suppl. Special Issue 10 (3), 36 – 47.
Alleyne, P., Charles-Soverall, W., Broome, T. and Pierce, A. (2017) Perceptions, Predictors and Consequences of Whistleblowing a mong Accounting Employees in Barbados. Meditari Accountancy Research, 25.
Baltaci, A. & Balci, A. 2017. Reasons for whistleblowing: A qualitative study. Journal of Educational Sciences Research International E-journal,7, (1): 37-51.
Banisar,D.(2011). Whistleblowing: International Standards and Developments. Corruption and Transparency: Debating the Frontiers Between State, Market and Society. World Bank-Institute for Social Research,64.
Berndtsson J., Johansson P. & Karlsson M. (2018). Value conflicts and non-compliance. Information and Computer Security 26 (2), 246-258. DOI:10.1108/ICS-08-2017-0057
Blenkinsopp, H. P. (2009). Whistleblowing as Planned Behavior-a Survey of South Korean Police Officers. Journal of Business Ethics, 545-556.
Carollo, L., Pulcher, S. & Guerci, M. (2020). Whistleblowing as a crucial practice for responsible management. In O. Laasch, D. Jamali, E. Freeman, R. Suddaby (Eds), The Research Handbook of Responsible Management, Cheltenham: Edward Elgar, pp. 594-605.
Chen, L. (2019) A Review of Research on Whistle-Blowing. American Journal of Industrial and Business Management, 9, 295-305.
Chen, C., Nichol, J., and Zhou, F. (2017). The effect of incentive framing and descriptive norms on internal whistleblowing. Contemporary Accounting Research, 34 (4), 1757–1778.
Chin, R. K. (2003). Ethical judgement and whistleblowing intention: Examining the moderating role of locus of control. Journal of Business Ethics, 65-74.
Culiberg, B., & Miheli?, K. K. (2017). The evolution of whistleblowing studies: A critical review and research agenda. Journal of Business Ethics, 146(4), 787-803.
https://doi.org/10.1007/s10551-016-3237-0
Debra Jackson, K. P. (2010). Understanding whistleblowing: Qualitative insights from nurse whistleblowing. Journal of Advanced Nursing, 2194-2201.
Devine, T. (2016). International best practices for whistleblowing policies. In Checkmate to Corruption: Making the Case for a Wide-Ranging Initiative on Whistleblower Protection. Edited by Wim Vandekerckhove. Geneva: Public Services International, pp. 23–26.
Dorasamy, N. (2013). Good governance and whistleblowing: A case of a higher education Institution (HEI) in South Africa. Journal of Social Science, 105-114.
Dorasamy, N. (2012). Institutionalising a whistle blowing culture within higher education institutions: policy and procedure underpinning good governance at the Durban University of Technology. Journal of Economic and Behavioral Studies, 505-514.
Gao L. and Brink A. (2017). Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. Journal of Accounting Literature, 38, 1-13.
Gokce, A. T. (2013). Teachers' Value Orientations as Determinants of Preference for External and Anonymous Whistleblowing. International Journal of Humanities and Social Science, 163-173.
Ilham Maulana Saud. (2016). Pengaruh sikap dan persepsi kontrol perilaku terhadap niat whistleblowing internal eksternal dengan persepsi dukungan organisasi sebagai variabel kontrol. Jurnal Akuntansi dan Investasi, 17, No. 2, 209-219
Izraeli, D., & Jaffe, E. (1998). Predicting Whistle Blowing: A Theory of Reasoned Action Approach. International Journal of Value-Based Management, 19–34. http://link.springer.com/ article/10.1023/A:1007759806376
Kapardis, M. K. (2020). An exploratory empirical study of whistleblowing and whistleblowers. Journal of Financial Crime, 27 (3): 755-770.
Karim N. K. (2020). Company deputy director charged with sacking whistleblower who exposed him. Retrieved on 20/02/2021 from https://www.nst.com.my/news/crime-courts/2020/09/625487/company-deputy-director-charged-sacking-whistleblower-who-exposed
Keenan, R. L. (1998). Predictors of external whistleblowing: Organizational and intrapersonal variables. Journal of Business Ethics, 411-421.
Kenny, K. (2018). Censored: Whistleblowers and impossible speech. Human Relations, 71(8), 1025–1048.
Loyens K. & Vandekerckhove W. (2018) Whistleblowing from an International Perspective: A Comparative Analysis of Institutional Arrangements. Administrative Sciences, 8, (30) p. 1-16
Magnus J. M. & Viswesvaran C. (2005). Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation. Journal of Business Ethics 62(3),277-297
Maheran Zakariaa, Ida Rosnidahb, Eka Nurmala Saric & Noreen Azella Nawid. (2020). Predicting internal and external whistleblowing intentions: A comparative study between Malaysian and Indonesian Police Forces. International Journal of Innovation, Creativity and Change, 7 (7), 44.
Malaysia, D. (2013). Whistleblowing won't work in Malaysia. Deloitte Global Services Limited. Retrieved September 10, 2013, from Deloitte Global Services Limited Web site: http://www.deloitte.com
Mark Keil, A. T. (2010). Toward a Theory of Whistleblowing Intentions: A Benefit-to-Cost Differential Perspective. Decision Sciences Journal, 787-812.
Mehrotra, S., Mishra, R. K., Srikanth, V., Tiwari, G. P., & Kumar, E. V. M. (2020). State of whistleblowing research: A thematic analysis. FIIB Business Review, 9(2), 133-148.
https://doi.org/10.1177/2319714519888314
Michael T. Rehg, M. P. (2008). Antecedents and outcomes of Retaliation against whistleblowers: Gender differences and power relationship. Organization Science, 221-240
Muhammad Su’un, Hajering Hajering, & Muslim Muslim. (2020). Professional Commitment and Locus of control toward intensity in whistleblowing through ethical sensitivity. Jurnal Akuntansi, 24(1), 100–118. https://doi.org/10.24912/ja.v24i1.659
Mohd Rozaimy Ridzuan, Noor Amira Syazwani Abd Rahman, Nur Ain Yaacob, & Ramha Rozaili Ramli. (2017). The Feasibility of Malaysian Whistleblower Protection Act. 2nd Business Management and Computing Research Colloquium, 71.
Nadzri Ab Ghani, J. G. (2011). Predicting whistle- blowing intention among supervisors in Malaysia. Journal of Global Management, 1 -18.
Near, M. P. (2002). What makes whistle-blowers effective? Three field studies. Human Relations, 455-479.
Owusu, G. M. Y, Bekoe, R. A., Anokye, F. K, & Okoe, F. O. (2020). Whistleblowing intentions of accounting students: An application of the theory of planned behaviour. Journal of Financial Crime, 1359-0790. DOI 10.1108/JFC-01-2019-0007
Palumbo R. & Manna, R. (2019). Uncovering the relationship between whistleblowing and organizational identity. The International Journal of Public Sector Management,33 (1), 94-112.
Philmore Alleyne, M. H. (2013). Towards a conceptual model of whistle- blowing intentions among external auditors. The British Accounting Review, 10-23.
Rachagan, S. & Kuppusamy, K. (2012). Encouraging Whistle Blowing to Improve Corporate Governance? A Malaysian Initiative. Journal of Business Ethics
Riana Anggraeny Ridwan, Syarifuddin & Arifuddin (2019). The effect of locus of control and professionalism on whistleblowing intention by using organization commitment as the moderating variable. International Journal of Advanced Research, 7(4), 779-791. http://dx.doi.org/10.21474/IJAR01/8886
Shahbazi, M. K. (2012). Attitudes toward different forms of whistleblowing in Turkey and Iran. Middle-East Journal of Scientific Research, 945-951.
Statistics for Implementation of the Whistleblower Protection Act 2010 [Act711]. WHISTLEBLOWER PROTECTION ACT 2010 [ACT 711] IMPLEMENTATION REPORT. Retrieved on 20/02/2021 from http://www.bheuu.gov.my/index.php/en/statistics/statistics-for-implementation-of-the-whistleblower-protection-act-2010
Tan, P.M., Tan, K.E., & Tang, K.L. (April, 2019). The whisterblower protection Act 2010- Nine years on. South East Asia Journal of Contemporary Business, Economics and Law, 18 (4).
Tompunu, C., Kasingku, F. J., & Ika Prayanthi. (2020). Do Professional Commitment and Anticipatory Socialization Affect The Intention To Do Whistleblowing? International Research Journal of Business Studies, 13(3), 241– 248. https://doi.org/10.21632/irjbs.13.3.241- 248
Urumsah, D., Syahputra, B. E., & Wicaksono, A. P. (2018). Whistle-blowing Intention: The Effects of Moral Intensity, Organizational and Professional Commitment. Jurnal Akuntansi, 22(3), 354–367. https://doi.org/10.24912/ja.v22i3.393
Wozir, F. M. and Yurtkoru, E. S. (2017). Organizational culture and intentions towards types of whistleblowing: the case of Turkey and Ethiopia. Research Journal of Business and Management (RJBM), 4 (4), p.527-539.
Published
2023-12-26
How to Cite
Ismail, I. B., Durani, N., Wan Athmar, W. A., Md Razak, M. I., & Abu Hassan, H. F. (2023). Examining Relationships between Employees’ Attributes and Act of Whistleblowing. Information Management and Business Review, 15(4(I), 49-58. https://doi.org/10.22610/imbr.v15i4(I).3451
Issue
Section
Research Paper
Copyright (c) 2023 Irzan Bin Ismail, Noorazura Durani, Wan Azfarozza Wan Athmar, Mohamad Idham Md Razak, Helmy Fadlisham Abu Hassan
This work is licensed under a Creative Commons Attribution 4.0 International License.
Author (s) should affirm that the material has not been published previously. It has not been submitted and it is not under consideration by any other journal. At the same time author (s) need to execute a publication permission agreement to assume the responsibility of the submitted content and any omissions and errors therein. After submission of revised paper in the light of suggestions of the reviewers, the editorial team edits and formats manuscripts to bring uniformity and standardization in published material.
This work will be licensed under Creative Commons Attribution 4.0 International (CC BY 4.0) and under condition of the license, users are free to read, copy, remix, transform, redistribute, download, print, search or link to the full texts of articles and even build upon their work as long as they credit the author for the original work. Moreover, as per journal policy author (s) hold and retain copyrights without any restrictions.
