The Role of Incentives, Emotional Connection, and Organizational Justice in Establishing an Effective Whistleblowing System: An Experimental Study

Wijayanti, Dwi Marlina and Yandra, Fachmi Pachlevi (2020) The Role of Incentives, Emotional Connection, and Organizational Justice in Establishing an Effective Whistleblowing System: An Experimental Study. Jurnal Dinamika Akuntansi dan Bisnis, 7 (1). pp. 51-68. ISSN 2355-9462, E-ISSN: 2528-1143

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Abstract

This study examines the role of incentives, emotional connection, and organizational justice in supporting whistleblowing system. This study used 3x2x2 between-subjects experimental design. The participants are 171 accounting and banking students from universities in Yogyakarta, Indonesia, who have an adequate understanding on the duties of a management accountant. The experimental data is processed using ANOVA to compare the mean between the experimental groups. The results indicate that the incentives can encourage individuals to report a fraud on conditions of high emotional relations and low organizational justice. Furthermore, when individuals have low emotional relations and high organizational justice, there is no difference between whistleblowing intention on non-anonymous reporting channels (without incentive) as well as anonymous reporting channels.

Item Type:	Article
Uncontrolled Keywords:	Whistleblowing intention, reporting channels, emotional connection, organizational justice
Subjects:	AKUNTANSI > Sistem Informasi Akuntansi
Divisions:	Dosen STIE YKPN > Artikel > Jurnal
Depositing User:	Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited:	31 Oct 2022 03:06
Last Modified:	31 Oct 2022 03:06
URI:	http://repositorybaru.stieykpn.ac.id/id/eprint/42

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