Predictors of responses to organizational wrongdoing: A study of intentions of management accountants

Document Type

Article

Publication Date

8-1-2008

Abstract

It has been proposed that employees aware of organizational wrong-doing face two decisions: whether or not to blow the whistle and whether or not to leave their organizations. Of these only the decision to blow the whistle has received attention, leaving a gap in knowledge; thus, a survey of 330 management accountants was analyzed to examine potential predictors of intended responses to organizational wrongdoing. Analysis of ratings indicated that intent to leave increased with seriousness of wrongdoing and expected retaliation for whistleblowing and decreased with expected effectiveness of whistleblowing. Intent to stay and blow the whistle increased with expected effectiveness of whistleblowing and role responsibility for reporting and decreased with expected retaliation for whistleblowing; intent to leave and blow the whistle increased with expected effectiveness of whistleblowing and role responsibility for reporting. © Psychological Reports 2008.

Identifier

54849421566 (Scopus)

Publication Title

Psychological Reports

External Full Text Location

https://doi.org/10.2466/PR0.103.1.121-133

e-ISSN

1558691X

ISSN

00332941

PubMed ID

18982945

First Page

121

Last Page

133

Issue

1

Volume

103

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