The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados

Philmore Alleyne

Journal of Applied Accounting Research, 2016, vol. 17, issue 2, 190-210

Abstract: Purpose - – The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados. Design/methodology/approach - – The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations. Findings - – OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally. Research limitations/implications - – The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings. Practical implications - – The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework. Originality/value - – This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the whistle-blowing process in Barbados.

Keywords: Barbados; Organizational commitment; Corporate ethical values; External whistle-blowing; Internal whistle-blowing; Non-public accountants (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (5)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:v:17:y:2016:i:2:p:190-210

DOI: 10.1108/JAAR-12-2013-0118

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