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The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados

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  • Philmore Alleyne

Abstract

Purpose - – The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados. Design/methodology/approach - – The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations. Findings - – OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally. Research limitations/implications - – The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings. Practical implications - – The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework. Originality/value - – This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the whistle-blowing process in Barbados.

Suggested Citation

  • Philmore Alleyne, 2016. "The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 17(2), pages 190-210, May.
  • Handle: RePEc:eme:jaarpp:v:17:y:2016:i:2:p:190-210
    DOI: 10.1108/JAAR-12-2013-0118
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    Citations

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    Cited by:

    1. Verschuuren, Pim, 2020. "Whistleblowing determinants and the effectiveness of reporting channels in the international sports sector," Sport Management Review, Elsevier, vol. 23(1), pages 142-154.
    2. Hengky Latan & Christian M. Ringle & Charbel Jose Chiappetta Jabbour, 2018. "Whistleblowing Intentions Among Public Accountants in Indonesia: Testing for the Moderation Effects," Journal of Business Ethics, Springer, vol. 152(2), pages 573-588, October.
    3. Anisa Arismaya & Intiyas Utami, 2019. "Facts, Causes And Corruption Prevention: Evidence In Indonesian Ministries," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(2), pages 95-106, May.
    4. Noorul Azwin Md Nasir, 2021. "Enhancing Financial Reporting Quality through Corporate Ethics Commitment," GATR Journals afr201, Global Academy of Training and Research (GATR) Enterprise.
    5. Alleyne, Philmore & Haniffa, Roszaini & Hudaib, Mohammad, 2019. "Does group cohesion moderate auditors’ whistleblowing intentions?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 34(C), pages 69-90.

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