The Role of National Culture in Shaping Perceptions of Internal Whistleblowing: A Comparative Study of Poland and Latvia

Purpose: The decision to engage in whistleblowing behaviour is influenced by a number of factors. This paper focuses on two variables: employees' perception of whistleblowing and cultural background. Perception represents the ultimate filter through which one perceives and subsequently interprets reality, while culture constitutes a significant element in shaping perception. The present study addresses the following research question: Does the national culture constitute a differentiating factor in employees' perceptions of internal whistleblowing in Central and East European countries? Design/Methodology/Approach: The study was conducted using the vignette method. Respondents are working professionals of big and mid-sized companies in Poland (N=97) and Latvia (N=63). To extract quantitative insights from the collected survey data, a composite metric—termed the 'Perception Score'—was constructed. Furthermore, a qualitative analysis of the responses provided by respondents was conducted, with the data organised into categories that allowed for the description of the phenomenon under investigation. Findings: The findings of the study are as follows: The perception of internal whistleblowing is found to be consistent across Poland and Latvia. While national culture exerts some influence on perceptions of whistleblowing, it is not as significant as had previously been assumed. The perception of internal whistleblowing in Poland and Latvia can be described as moderately positive. Practical Implications: The paper gives a better understanding of how to encourage employees to report abuse in different cultures, especially in the cross-cultural companies. The identification of the determinants of declared whistleblowing willingness and the choice of preferred whistleblowing channels can provide guidance to practitioners in the design and implementation solutions. Originality/Value: The article brings new value to the literature on role of national culture for the perception of internal whistleblowing in Poland and Latvia as representatives of Central and East European counties. Furthermore, the research highlighted the limitations of applying the concept of culture dimensions as proposed by G. Hofstede to this specific group of countries.