Whistleblowing likelihood scale in the lights of Kohlberg and Maqasid Shariah

Hamdy Abdullah, Fahru Azwa Mohd Zain, Sheikh Ahmad Faiz Sheikh Ahmad Tajuddin, Nurul Aisyah Awanis A Rahim, Hazrin Izwan Che Haron and Muhammad Takiyuddin Abdul Ghani

International Journal of Islamic and Middle Eastern Finance and Management, 2024, vol. 17, issue 5, 974-990

Abstract: Purpose - The purpose of this study is to develop a new whistleblowing scale considering the conventional and Islamic perspectives in combating corruption. Whistleblowing has received great attention because it helps the corruption prevention process by revealing bad practices, improving transparency and ensuring accountability. However, not many scholars have focused on the concept of whistleblowing in the Islamic context. Design/methodology/approach - The study uses a theoretical inquiry design, delving into the literature to thoroughly examine whistleblowing likelihood, Kohlberg’s theory and Maqasid Shariah. Through qualitative content analysis, relevant concepts are scrutinized and synthesized. The integration of Kohlberg’s theory and Maqasid Shariah aims to offer a comprehensive framework for comprehending whistleblowing likelihood, integrating perspectives from both Western and Islamic traditions. Findings - This study has conceptualized the integration of the six stages of Kohlberg and Maqasid Shariah to understand whistleblowing likelihood. The study offers a scale to explain whistleblowing likelihood based on the two theories. Research limitations/implications - The correlation between Kohlberg and Maqasid Shariah reveals a nuanced relationship between individual moral evolution and Islamic ethical imperatives, in the context of whistleblowing likelihood. As individuals progress through Kohlberg’s stages, aligning with Maqasid Shariah’s emphasis on societal well-being, their inclination to blow the whistle evolves from early considerations of fear and conformity to a commitment to universal ethical principles and justice. Practical implications - The new scale integrating Kohlberg and Maqasid Shariah aids ethical climates in organizations by assessing employees’ moral development and promoting ethical leadership through tailored training. Aligned with Islamic values, the scale becomes a tool for fostering ethical behavior and organizational culture, emphasizing justice and commitment to higher ethical objectives. Managers must delicately balance justice and community harmony when implementing whistleblowing initiatives to ensure a positive impact on both ethical principles and organizational cohesion. Social implications - By integrating the six stages of moral development proposed by Kohlberg, the new scale plays a role in promoting transparency and accountability for sustainable development. Furthermore, its alignment with Maqasid Shariah contributes to addressing corruption and advocating for social justice, making the scale a catalyst for societal well-being that respects cultural and religious values. Ultimately, the scale supports a socially responsible approach, reinforcing ethical behavior and contributing to the broader global agenda for sustainable and just societies. Originality/value - The new scale integrating Kohlberg and Maqasid Shariah offers an innovative and interdisciplinary approach to assessing whistleblowing likelihood. This fusion provides a nuanced understanding of individuals’ ethical reasoning, aligning universal moral principles with Islamic ethics. The scale not only broadens the conceptual framework for evaluating ethical decision-making but also respects cultural diversity, making it inclusive and applicable across diverse global contexts.

Keywords: Whistleblowing; Kohlberg; Maqasid Shariah; Scale (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:imefmp:imefm-12-2023-0462

DOI: 10.1108/IMEFM-12-2023-0462

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