IDEAS home Printed from https://ideas.repec.org/a/wly/coacre/v36y2019i1p7-49.html
   My bibliography  Save this article

Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis

Author

Listed:
  • Hervé Stolowy
  • Yves Gendron
  • Jodie Moll
  • Luc Paugam

Abstract

Evidence suggests that society still does not view whistleblowers as wholly legitimate—despite legal protections now offered in some jurisdictions, such as the United States. Drawing on a discourse analysis (i.e., an examination of statements), we investigate the well‐publicized stories of seven whistleblowers from 69 sources, including books, first‐ and second‐hand interviews, websites, and videos. Our focus is to examine how whistleblower discourses can build legitimacy by more tightly defining the whistleblower role and demonstrating its alignment with social norms. Using whistleblower self‐narratives, we identify four narrative patterns: (i) Trigger(s)—the event(s) leading to whistleblowing; (ii) Personality traits—whistleblower's morality, resourcefulness, and determination; (iii) Constraints—barriers requiring regulatory and organizational change; and (iv) Consequences—the longer term positive impact of the whistleblowing act. These patterns rely on symbolic, analogical, and metaphorical framing to allow others to better understand the role of whistleblowers and enlist their support. Exploring a data set of 1,621 press articles, we find indications that these narrative patterns resonate in the media—which provide a form of support and may be instrumental in legitimizing the whistleblower role. Grounded on these results, we develop a legitimacy construction model of the whistleblower role, that is, a representation of how role legitimacy is produced and sustained. From this model, we identify a number of important areas for future research. Construction de la légitimité des lanceurs d'alerte : une analyse de discours multi‐cas De nombreuses situations dans le domaine du public donnent à penser qu'il existe un scepticisme important à l'égard de la légitimité des lanceurs d'alerte — malgré la protection juridique dont ils bénéficient maintenant dans certains pays, dont les États‐Unis. A l'aide d'une analyse de discours (c'est‐à‐dire une étude des énoncés), les auteurs examinent le cas de sept lanceurs d'alerte se rapportant à des situations particulièrement connues – telles que relatées dans soixante‐neuf sources, parmi lesquelles des livres, des entretiens réalisés et anciens, des sites Web et des vidéos. Ils s'intéressent plus particulièrement à la façon dont le discours des lanceurs d'alerte peut établir leur légitimité en définissant plus étroitement le rôle du lanceur d'alerte et en établissant sa conformité aux normes sociales. Les auteurs utilisent les propos des lanceurs d'alerte pour définir quatre caractérisations narratives: 1) l'élément ou les éléments déclencheurs : le ou les événements menant au lancement d'alerte; 2) les traits de personnalité : la moralité, la débrouillardise et la détermination du lanceur d'alerte; 3) les contraintes : les obstacles exigeant un changement réglementaire et organisationnel; et 4) les conséquences : l'incidence positive du lancement d'alerte à plus long terme. Ces caractérisations s'appuient sur une structure symbolique, analogique et métaphorique, ce qui peut amener le public à mieux comprendre le rôle des lanceurs d'alerte et à davantage les soutenir. L'analyse d'un ensemble de données tirées de 1 621 articles de presse indique que ces caractérisations narratives trouvent écho dans les médias — qui offrent aux lanceurs d'alerte une forme de soutien et peuvent être déterminants dans la légitimation de leur rôle. A partir de ces résultats, les auteurs construisent un modèle de légitimation du rôle du lanceur d'alerte, c'est‐à‐dire une représentation de la façon dont cette légitimité est établie et maintenue. En s'inspirant de ce modèle, ils proposent plusieurs pistes de recherche future.

Suggested Citation

  • Hervé Stolowy & Yves Gendron & Jodie Moll & Luc Paugam, 2019. "Building the Legitimacy of Whistleblowers: A Multi‐Case Discourse Analysis," Contemporary Accounting Research, John Wiley & Sons, vol. 36(1), pages 7-49, March.
  • Handle: RePEc:wly:coacre:v:36:y:2019:i:1:p:7-49
    DOI: 10.1111/1911-3846.12453
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/1911-3846.12453
    Download Restriction: no

    File URL: https://libkey.io/10.1111/1911-3846.12453?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Cynthia Hardy & Robyn Thomas, 2015. "Discourse in a Material World," Journal of Management Studies, Wiley Blackwell, vol. 52(5), pages 680-696, July.
    2. John W. Fritch & Robert L. Cromwell, 2001. "Evaluating Internet resources: Identity, affiliation, and cognitive authority in a networked world," Journal of the American Society for Information Science and Technology, Association for Information Science & Technology, vol. 52(6), pages 499-507.
    3. Peter Mudrack & E. Mason, 2013. "Dilemmas, Conspiracies, and Sophie’s Choice: Vignette Themes and Ethical Judgments," Journal of Business Ethics, Springer, vol. 118(3), pages 639-653, December.
    4. Schmidt, Matthias, 2005. ""Whistle Blowing" Regulation and Accounting Standards Enforcement in Germany and Europe--An Economic Perspective," International Review of Law and Economics, Elsevier, vol. 25(2), pages 143-168, June.
    5. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2010. "Corporate Fraud and Managers’ Behavior: Evidence from the Press," Journal of Business Ethics, Springer, vol. 95(2), pages 271-315, September.
    6. Yves Gendron, 2013. "Learning from mistakes: can the Global Financial Crisis translate into social progress?," Journal of Sustainable Finance & Investment, Taylor & Francis Journals, vol. 3(4), pages 333-343, October.
    7. Marcia Miceli & Janet Near & Terry Dworkin, 2009. "A Word to the Wise: How Managers and Policy-Makers can Encourage Employees to Report Wrongdoing," Journal of Business Ethics, Springer, vol. 86(3), pages 379-396, May.
    8. Raghu Garud & Henri A. Schildt & Theresa K. Lant, 2014. "Entrepreneurial Storytelling, Future Expectations, and the Paradox of Legitimacy," Organization Science, INFORMS, vol. 25(5), pages 1479-1492, October.
    9. Michael T. Rehg & Marcia P. Miceli & Janet P. Near & James R. Van Scotter, 2008. "Antecedents and Outcomes of Retaliation Against Whistleblowers: Gender Differences and Power Relationships," Organization Science, INFORMS, vol. 19(2), pages 221-240, April.
    10. Power, Michael, 2013. "The apparatus of fraud risk," Accounting, Organizations and Society, Elsevier, vol. 38(6), pages 525-543.
    11. Alexander Dyck & Adair Morse & Luigi Zingales, 2010. "Who Blows the Whistle on Corporate Fraud?," Journal of Finance, American Finance Association, vol. 65(6), pages 2213-2253, December.
    12. Barbara Culiberg & Katarina Katja Mihelič, 2017. "The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(4), pages 787-803, December.
    13. W. E. Douglas Creed & Maureen A. Scully & John R. Austin, 2002. "Clothes Make the Person? The Tailoring of Legitimating Accounts and the Social Construction of Identity," Organization Science, INFORMS, vol. 13(5), pages 475-496, October.
    14. Michael Lounsbury & Mary Ann Glynn, 2001. "Cultural entrepreneurship: stories, legitimacy, and the acquisition of resources," Strategic Management Journal, Wiley Blackwell, vol. 22(6‐7), pages 545-564, June.
    15. Robson, Keith & Humphrey, Christopher & Khalifa, Rihab & Jones, Julian, 2007. "Transforming audit technologies: Business risk audit methodologies and the audit field," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 409-438.
    16. Beattie, Vivien, 2014. "Accounting narratives and the narrative turn in accounting research: Issues, theory, methodology, methods and a research framework," The British Accounting Review, Elsevier, vol. 46(2), pages 111-134.
    17. Treviño, Linda Klebe & den Nieuwenboer, Niki A. & Kreiner, Glen E. & Bishop, Derron G., 2014. "Legitimating the legitimate: A grounded theory study of legitimacy work among Ethics and Compliance Officers," Organizational Behavior and Human Decision Processes, Elsevier, vol. 123(2), pages 186-205.
    18. Preston, Alistair M. & Cooper, David J. & Scarbrough, D. Paul & Chilton, Robert C., 1995. "Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 507-546, August.
    19. Jeffrey Cohen & Yuan Ding & Cédric Lesage & Hervé Stolowy, 2017. "Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud," Journal of Business Ethics, Springer, vol. 144(3), pages 637-659, September.
    20. Miriam J. Metzger, 2007. "Making sense of credibility on the Web: Models for evaluating online information and recommendations for future research," Journal of the American Society for Information Science and Technology, Association for Information Science & Technology, vol. 58(13), pages 2078-2091, November.
    21. Hervé Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 354-397, June.
    22. Michael Barrett & Yves Gendron, 2006. "WebTrust and the “commercialistic auditor”: The unrealized vision of developing auditor trustworthiness in cyberspace," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(5), pages 631-662, September.
    23. Richardson, Alan J., 1987. "Accounting as a legitimating institution," Accounting, Organizations and Society, Elsevier, vol. 12(4), pages 341-355, June.
    24. Cynthia Hardy, 2001. "Researching Organizational Discourse," International Studies of Management & Organization, Taylor & Francis Journals, vol. 31(3), pages 25-47, September.
    25. Jeffrey Cohen & Ganesh Krishnamoorthy & Arnold M. Wright, 2002. "Corporate Governance and the Audit Process," Contemporary Accounting Research, John Wiley & Sons, vol. 19(4), pages 573-594, December.
    26. Llewellyn, Sue, 1998. "Boundary work: Costing and caring in the social services," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 23-47, January.
    27. Robert J. David & Wesley D. Sine & Heather A. Haveman, 2013. "Seizing Opportunity in Emerging Fields: How Institutional Entrepreneurs Legitimated the Professional Form of Management Consulting," Organization Science, INFORMS, vol. 24(2), pages 356-377, April.
    28. Sikka, Prem & Willmott, Hugh, 1995. "The power of "independence": defending and extending the jurisdiction of accounting in the United Kingdom," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 547-581, August.
    29. Heungsik Park & John Blenkinsopp, 2009. "Whistleblowing as Planned Behavior – A Survey of South Korean Police Officers," Journal of Business Ethics, Springer, vol. 85(4), pages 545-556, April.
    30. Moll, Jodie & Hoque, Zahirul, 2011. "Budgeting for legitimacy: The case of an Australian university," Accounting, Organizations and Society, Elsevier, vol. 36(2), pages 86-101, February.
    31. Power, Michael K., 2003. "Auditing and the production of legitimacy," Accounting, Organizations and Society, Elsevier, vol. 28(4), pages 379-394, May.
    32. James Hollings, 2013. "Let the Story Go: The Role of Emotion in the Decision-Making Process of the Reluctant, Vulnerable Witness or Whistle-Blower," Journal of Business Ethics, Springer, vol. 114(3), pages 501-512, May.
    33. Gibbins, M & Richardson, A & Waterhouse, J, 1990. "The Management Of Corporate Financial Disclosure - Opportunism, Ritualism, Policies, And Processes," Journal of Accounting Research, Wiley Blackwell, vol. 28(1), pages 121-143.
    34. Tyler Wry & Michael Lounsbury & Mary Ann Glynn, 2011. "Legitimating Nascent Collective Identities: Coordinating Cultural Entrepreneurship," Organization Science, INFORMS, vol. 22(2), pages 449-463, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Oussama Ouriemmi, 2023. "The Legalistic Organizational Response to Whistleblowers’ Disclosures in a Scandal: Law Without Justice?," Journal of Business Ethics, Springer, vol. 188(1), pages 17-35, November.
    2. Stenka, Renata & Jaworska, Sylvia, 2019. "The use of made-up users," Accounting, Organizations and Society, Elsevier, vol. 78(C).
    3. Stacchezzini, Riccardo & Masiero, Eleonora & Lai, Alessandro, 2023. "Histories as counter-accounting," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 91(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Mechtenberg, Lydia & Muehlheusser, Gerd & Roider, Andreas, 2020. "Whistleblower protection: Theory and experimental evidence," European Economic Review, Elsevier, vol. 126(C).
    2. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    3. Smith, Brett R. & Bergman, Brian J. & Kreiner, Glen E., 2021. "When the beacon goes dark: Legitimacy repair work by subsequent actors in an emerging market category," Journal of Business Venturing, Elsevier, vol. 36(5).
    4. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2019. "‘Whistleblowing Triangle’: Framework and Empirical Evidence," Journal of Business Ethics, Springer, vol. 160(1), pages 189-204, November.
    5. Barbara Culiberg & Katarina Katja Mihelič, 2017. "The Evolution of Whistleblowing Studies: A Critical Review and Research Agenda," Journal of Business Ethics, Springer, vol. 146(4), pages 787-803, December.
    6. Guénin-Paracini, Henri & Gendron, Yves, 2010. "Auditors as modern pharmakoi: Legitimacy paradoxes and the production of economic order," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(2), pages 134-158.
    7. So-Jin Yu & Jin-Sung Rha, 2021. "Research Trends in Accounting Fraud Using Network Analysis," Sustainability, MDPI, vol. 13(10), pages 1-26, May.
    8. Rory McDonald & Cheng Gao, 2019. "Pivoting Isn’t Enough? Managing Strategic Reorientation in New Ventures," Organization Science, INFORMS, vol. 30(6), pages 1289-1318, November.
    9. Hoppmann, Joern & Anadon, Laura Diaz & Narayanamurti, Venkatesh, 2020. "Why matter matters: How technology characteristics shape the strategic framing of technologies," Research Policy, Elsevier, vol. 49(1).
    10. Namrata Sandhu & Shefali Saluja, 2023. "Fraud Triangle as an Audit Tool," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 48(3), pages 418-443, August.
    11. Sheng-min Liu & Jian-qiao Liao & Hongguo Wei, 2015. "Authentic Leadership and Whistleblowing: Mediating Roles of Psychological Safety and Personal Identification," Journal of Business Ethics, Springer, vol. 131(1), pages 107-119, September.
    12. Lin, Xiaowei & Ding, Zijun & Chen, Aihua & Shi, Huaizhi, 2022. "Internal whistleblowing and stock price crash risk," International Review of Financial Analysis, Elsevier, vol. 84(C).
    13. Jean S. Clarke & Joep P. Cornelissen & Mark Healey, 2019. "Actions Speak Louder than Words : How Figurative Language and Gesturing in Entrepreneurial Pitches Influences Investment Judgments," Post-Print hal-02276704, HAL.
    14. Sebastian Oelrich, 2019. "Making regulation fit by taking irrationality into account: the case of the whistleblower," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 175-207, April.
    15. Lee, Gladys & Xiao, Xinning, 2018. "Whistleblowing on accounting-related misconduct: A synthesis of the literature," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 22-46.
    16. Srivastava, Smita & Oberoi, Swati & Gupta, Vishal K., 2023. "The story and the storyteller: Strategic storytelling that gets human attention for entrepreneurs," Business Horizons, Elsevier, vol. 66(3), pages 347-358.
    17. Yuliya Snihur & Llewellyn D. W. Thomas & Raghu Garud & Nelson Phillips, 2022. "Entrepreneurial Framing: A Literature Review and Future Research Directions," Entrepreneurship Theory and Practice, , vol. 46(3), pages 578-606, May.
    18. Fisher, Greg & Kuratko, Donald F. & Bloodgood, James M. & Hornsby, Jeffrey S., 2017. "Legitimate to whom? The challenge of audience diversity and new venture legitimacy," Journal of Business Venturing, Elsevier, vol. 32(1), pages 52-71.
    19. Williams, Trenton Alma & Zhao, Eric Yanfei & Sonenshein, Scott & Ucbasaran, Deniz & George, Gerard, 2021. "Breaking boundaries to creatively generate value: The role of resourcefulness in entrepreneurship," Journal of Business Venturing, Elsevier, vol. 36(5).
    20. Hengky Latan & Charbel Jose Chiappetta Jabbour & Ana Beatriz Lopes de Sousa Jabbour, 2021. "Social Media as a Form of Virtual Whistleblowing: Empirical Evidence for Elements of the Diamond Model," Journal of Business Ethics, Springer, vol. 174(3), pages 529-548, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:wly:coacre:v:36:y:2019:i:1:p:7-49. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: https://doi.org/10.1111/(ISSN)1911-3846 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.