IDEAS home Printed from https://ideas.repec.org/a/ids/ijbget/v13y2018i1p15-32.html
   My bibliography  Save this article

Accountants' whistle-blowing intentions: the impact of affective organisational commitment

Author

Listed:
  • M. Sait Dinc
  • Cemil Kuzey
  • Ali Haydar Gungormus
  • Bedia Atalay

Abstract

Incidences of organisational wrongdoing have been widely spread throughout the business world. Accounting professionals are the key human resources who find evidence of wrongdoing in firms and have the opportunity to report it. The purpose of this study is to examine the relationship between affective organisational commitment of accountants and their whistle-blowing preferences. Using the survey method, 177 responses were collected from Turkish accountants. A partial least square structural equation model was constructed to test both the reliability and validity of the measurement and the structural model. The results showed that the accountants with higher affective organisational commitment are more likely to prefer 'whistle-blowing toward internal structures' to remain silent. Furthermore, it found a strong relationship between 'whistle-blowing toward outside agencies' and 'whistle-blowing with an assumed name'. On the other hand, the study found a negative relationship between affective organisational commitment and 'whistle-blowing with an assumed name' and 'whistle-blowing toward outside agencies'.

Suggested Citation

  • M. Sait Dinc & Cemil Kuzey & Ali Haydar Gungormus & Bedia Atalay, 2018. "Accountants' whistle-blowing intentions: the impact of affective organisational commitment," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 13(1), pages 15-32.
    • Handle: RePEc:ids:ijbget:v:13:y:2018:i:1:p:15-32
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=95410
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    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:ids:ijbget:v:13:y:2018:i:1:p:15-32. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=70 .

    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.