通过员工授权消除非营利组织举报的障碍

IF 1.6 Q3 BUSINESS, FINANCE
Paulina Arroyo Pardo, Nadia Smaili, Souad Bensid
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引用次数: 0

摘要

本研究探讨了非营利组织(NPO)的主要组织和管理者如何看待举报的有效性,以及举报与其他反欺诈机制之间的相互关系。我们采用系统方法,建立了一个反舞弊机制的概念框架,该框架由一系列相互关联的部分组成:以控制为中心的机制和以员工为中心的机制(举报),旨在预防和发现舞弊,并受到环境(法规和利益相关者)和人为因素(员工的态度和领导者对舞弊的认识)的影响。我们对加拿大非营利组织的主要参与者进行了 14 次半结构式访谈,注意到这些组织有各种控制机制,但似乎没有正式的举报政策。尽管这些组织认为举报制度是有效的,但它们在短期内并不愿意将其正式化。以往的研究探讨了以控制为重点的机制的作用、非营利组织采用举报制度的情况及其益处,而我们则强调员工授权对于克服不愿举报的问题至关重要,从而为相关文献做出了贡献。如果董事会意识到欺诈风险,并为员工提供资源、动力和保护,让他们敢于直言不讳,那么举报制度就可以在这些组织中实施。举报应与其他机制相互关联,以形成有效的反欺诈系统。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

Removing Barriers to Whistleblowing at Nonprofit Organizations through Employee Empowerment*

Removing Barriers to Whistleblowing at Nonprofit Organizations through Employee Empowerment*

This study explores how key organizational and governance actors perceive the effectiveness of whistleblowing at nonprofit organizations (NPOs) and how whistleblowing is interrelated with other anti-fraud mechanisms. Using a systems approach, we develop a conceptual framework of anti-fraud mechanisms consisting of a set of interrelated components: control-focused mechanisms and employee-focused mechanisms (whistleblowing) intended to prevent and detect fraud, influenced by the environment (regulation and stakeholders) and human factors (employees' attitudes and leaders' awareness of fraud). We conducted 14 semistructured interviews with key actors at Canadian NPOs and noted that diverse control mechanisms were in place at these groups, but seemingly no formal whistleblowing policy existed. The organizations were disinclined to formalize a whistleblowing system in the short term despite viewing such a system as effective. Whereas prior research has examined the role of control-focused mechanisms, NPOs' adoption of whistleblowing systems, and the benefits thereof, we contribute to the literature by stressing that employee empowerment is crucial to overcoming reluctance to blow the whistle. If the board of directors is aware of fraud risk and provides employees with the resources, motivation, and protection to speak up, whistleblowing could be implemented in these organizations. Whistleblowing should be interrelated with other mechanisms to form an effective anti-fraud system.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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