کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
7340999 1476154 2010 11 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
The influence of dispositional affect on whistle-blowing
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
The influence of dispositional affect on whistle-blowing
چکیده انگلیسی
Consensus appears to be building that something must be done soon to stem the flood of corporate ethical lapses of the last decade. Businesses are being pressed to adopt policies, practices and procedures that advance integrity-in-action (not just talk). Provisions for whistle-blowing without retaliation might be one such practice. But, research is lacking. Our study probes why some people are willing to blow the whistle, while others are not? We examine the influence of dispositional affect on whistle blowing specifically, the affective states of sadness/demoralization, fear, arousal and contentedness/happiness. Environmental factors largely drive these affective states; environmental factors under the control of corporate management. Our hypotheses test tenets to the Toxic Triangle and Pro-Social Organizational Behavioral models. We report on a behavioral experiment using evening MBAs who express whistle blowing intent across a set of ethics laden case scenarios. Our findings provide strong support for the Toxic Triangle and Pro-Social Organizational Behavior models.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Advances in Accounting - Volume 26, Issue 2, December 2010, Pages 259-269
نویسندگان
, ,