Religious Commitment and Reporting Motivation towards Whistleblowing Among University Students

This paper examines the extent to which religious commitment and motivation can influence the act of reporting misconduct behaviour towards whistleblowing within a conceptual framework. Self-Determination Theory (SDT) is used as the basis for developing a conceptual framework that has been tested through a survey conducted among 104 Universiti Poly-Tech Malaysia’s (UPTM) accounting students. The findings show that religious commitment and motivation of students significantly influence whistleblowing intentions. The findings align with SDT’s core principles regarding ethical decision making. The study’s main limitation lies in its sample size, as data collection was restricted to a single institution. Despite this limitation, the results offer practical insights for educators and policymakers. They suggest ways to create learning environments that strengthen students’ motivation and sense of moral responsibility, particularly in university settings. Higher education institutions have a responsibility to instil ethical values in students. This will ultimately shape a more transparent and accountable professional environment. In conclusion, by combining religious commitment with SDT, this research offer a new perspective on the factors that influence whistleblowing intentions among university students.