The Whistleblowing Diamond: Considering Four Elements of Whistleblowing Intention

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE

Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2023-02-08 DOI:10.47153/afs31.6252023

Dwi Defiantoro

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引用次数: 0

Abstract

We review how whistleblowing diamond factors affect whistleblowing intention which are moderated by perceived organizational support. This quantitative research was conducted using a case study survey method with a sample of 220 village officials in Minahasa Regency. This study uses the whistleblowing diamond theory, which explains four type of factors that can influence a whistleblower's intention to conduct whistleblowing, namely: pressure/incentives, opportunity, rationalization, and capability. This study found that the factors that significantly influenced whistleblowing intentions were opportunity, rationalization, and capability with a significance of p<0.05, 0.001, 0.004, and 0.033, respectively. Meanwhile, pressure and incentive factors proved not to significantly affect whistleblowing intentions, with a significance value of p>0.05, 0.779, and 0.924, respectively. This study also found that the moderating factor of perceived organizational support increased the influence of pressure, incentives, opportunity, rationalization, and capability on the intention to report violations with a significance value of 0.0001 to 0.005.

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举报钻石:考虑举报意图的四个要素

我们回顾了检举钻石因素是如何影响检举意图的，而检举意图是由感知的组织支持来调节的。本定量研究采用个案研究调查法，以米纳哈沙县220名村官为样本进行。本研究采用了举报人的钻石理论，该理论解释了影响举报人举报意愿的四类因素，分别是:压力/激励、机会、合理化和能力。本研究发现，对检举意图有显著影响的因素为机会、合理化和能力，其显著性分别为p0.05、0.779和0.924。本研究还发现，组织支持感知的调节因子增加了压力、激励、机会、合理化和能力对违规举报意愿的影响，显著性值为0.0001 ~ 0.005。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.