Are not-for-profit employees more willing (or likely) to be whistleblowers?

Document Type

Article

Publication Date

3-4-2019

Publication Title

Journal of Public Budgeting, Accounting & Financial Management

DOI

10.1108/JPBAFM-06-2018-0054

ISSN

1096-3367

Abstract

Purpose

The purpose of this paper is to investigate whether intention to report fraud varies by organization type or fraud type. Employees who self-select into not-for-profits may be inherently different from employees at other organizations.

Design/methodology/approach

The authors conduct a 2 × 2 experiment in which (n=107) individuals with a bookkeeping or accounting background respond to a fraud scenario. Analysis of covariance models are used for data analysis.

Findings

The authors find evidence that not-for-profit employees are more likely to report fraud and that reporting intention does not differ significantly by fraud type.

Research limitations/implications

Limitations of this study include the simulation of a fraud through a hypothetical incident and the use of online participants.

Practical implications

This study expands the commitment literature by examining the role that commitment plays in the judgment and decision-making process of a whistleblower. Findings suggest affective commitment, which is an employee’s emotional attachment to the organization, and mediate the path between organization type and reporting intention. Affective commitment significantly predicts whistleblowing in not-for-profit organizations but not in for-profit organizations.

Originality/value

This research provides insight into how organization type influences whistleblowing intentions through constructs such as organizational commitment and public service motivation.

Comments

Copyright © 2019, Emerald Group Publishing Limited

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