Effective internal controls and governance: analysis of ethical culture and ethical evaluations on whistleblowing intentions of government officials

• Autorzy: Zakaria Maheran , Abd Manaf Khamisah , Nurmala Sari Eka , Syed Yusuf Sharifah Norzehan , Abdul Rahman Rashidah , Hamoudah Manal Mohammed

Identyfikatory

DOI

10.17512/pjms.2021.23.1.30

Warianty tytułu

PL

Ocena zamiarów dotyczących informowania o nieprawidłowościach urzędników rządowych

• Języki publikacji: EN

Abstrakty

EN

This study examines the ethical culture and ethical evaluations on the whistleblowing intentions of government officials. Whistleblowing is the most effective internal controls to expedite integrity and thus would protect the urban from harm and destruction. Data were collected through questionnaires distributed to 282 officials from one of the Malaysian city councils and analysed using Structural Equation Modelling (SEM) of partial least square approach (PLS) version 3. The findings indicated that all the three variables namely organizational ethical culture, deontological and teleological evaluations were significant factors of whistleblowing intentions. The discoveries provide beneficial insights to the government, policy and lawmakers, city councils, and academicians that the likelihood of whistleblowing intentions depends on ethical evaluations of rules compliance (deontology), perceived consequences (teleology), and strong ethical culture. Nurturing whistleblowing culture does not only elevate the public trust towards the city council but also foster effective internal controls and good governance.

PL

Niniejsze badanie analizuje kulturę etyczną i oceny etyczne dotyczące intencji zgłaszania nieprawidłowości przez urzędników państwowych. Informowanie o nieprawidłowościach (Whistleblowing) to najskuteczniejsza kontrola wewnętrzna, która przyspiesza integralność, a tym samym chroni miasto przed niesprawiedliwością i destrukcją. Dane zostały zebrane za pomocą kwestionariuszy rozesłanych do 282 urzędników z jednej z malezyjskich rad miejskich i przeanalizowane za pomocą Modelowania Równań Strukturalnych (SEM) z metodą najmniejszych kwadratów (PLS) w wersji 3. Wyniki wskazują, że wszystkie trzy zmienne, a mianowicie kultura etyczna organizacji, deontologiczna oraz oceny teleologiczne były istotnymi czynnikami intencji sygnalizowania nieprawidłowości. Odkrycia dostarczają cennych informacji rządowi, politykom i prawodawcom, radom miejskim i naukowcom, że prawdopodobieństwo intencji informowania o nieprawidłowościach zależy od etycznej oceny przestrzegania zasad (deontologia), postrzeganych konsekwencji (teleologia) i silnej kultury etycznej. Pielęgnowanie kultury informowania o nieprawidłowościach nie tylko zwiększa zaufanie publiczne do rady miasta, ale także sprzyja skutecznej kontroli wewnętrznej i dobremu zarządzaniu.

Słowa kluczowe

EN

deontology; ethics; government officials; ethical culture; teleology; whistle-blowing intention

PL

deontologia; etyka; urzędnicy państwowi; kultura etyczna; teleologia; intencja informacyjna

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2021
• Tom: Vol. 23, No. 1
• Strony: 487--502
• Opis fizyczny: Bibliogr. 34 poz., rys., tab.

Twórcy

autor

Zakaria Maheran

• Faculty of Accountancy, Universiti Teknologi MARA Kelantan, Malaysia

autor

Abd Manaf Khamisah

• Faculty of Accountancy, Universiti Teknologi MARA Kelantan, Malaysia

autor

Nurmala Sari Eka

• Faculty of Economy and Business, Universitas Muhammadiyah Sumatera Utara, Indonesia

autor

Syed Yusuf Sharifah Norzehan

• Accounting Research Institute, Universiti Teknologi MARA, Selangor, Malaysia

autor

Abdul Rahman Rashidah

• Faculty of Economy and Administration, King Abdulaziz University, Jeddah, Saudi Arabia

autor

Hamoudah Manal Mohammed

• Faculty of Economy and Administration, King Abdulaziz University, Jeddah, Saudi Arabia

Bibliografia

• 1.Abdul Ghani, N., (2013). Predicting whistle-blowing intention in Malaysia : Evidence from manufacturing companies. Online dissertation, University of Curtin, Australia. http://hdl.handle.net/20.500.11937/1740.
• 2.Ahmed, M.A., Koech, P., (2019). Influence of public governance on service delivery in Benadir Municipality. Somalia. International Journal of Academic Research. 1(2), 196-206.
• 3.Brady, D., Gougoumanova, Z, (2011). An analysis of the “core” decision process of the Hunt and Vitell model of ethical decision making in marketing. Journal of Academic and Business Ethics, 4, 1-8.
• 4.Byrne, B. M., (2016). Structural equation modeling with AMOS: Basic concepts, applications, and programming, second edition. Structural Equation Modeling with AMOS: Basic Concepts, Applications, and Programming, Second Edition (3rd ed.). New York: NY: Routledge.
• 5.Chamunorwa, J.C., (2015). An exploration of whistle-blowing in fighting corruption in the public sector in South Africa: A case of Stellenbosch municipality. Master degree thesis, Stellenbosch University, https://scholar.sun.ac.za.
• 6.Chin, W. W., (2010). How to write up and report PLS analyses. In Handbook of Partial Least Squares.
• 7.Brook, J.L., Dunn, P., (2016). Business & professional ethics for directors, executives and accountants. 6th edition. Toronto: South-Western Cengage Learning.
• 8.Cohen, J., (1988). Statistical power analysis for the behavioral sciences (2nd Editio). Routledge.
• 9.Fornell, C., Cha, J. (1994). Partial Least Squares. Advanced methods of marketing research. Scientific Research. 407, 52-78.
• 10.Fornell, C., Larcker, D.F., (1981). Evaluating Structural Equation Models with unobservable variables and measurement error. Journal of Marketing Research, 18, 2, 159-179.
• 11.Four MBSA enforcement officers nabbed by MACC. The Star online, 18 August 2018. http://starmediagroup.my/star-foundation/star-golden-hearts-award/.
• 12.Hadiyati, S. N., Yusup, J., (2020, March). The Ethical Climate-Influenced Whistleblowing Intention. In 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019) (pp. 157-161). Atlantis Press.
• 13.Proceedings of the 1st International Conference on Accounting, Management and Entrepreneurship (ICAMER 2019). Series:Advances in Economics, Business and Management Research.
• 14.Hair, J. F., Sarstedt, M., Hopkins, L. and Kuppelwieser, G. V., (2014). Partial least squares structural equation modeling (PLS-SEM). European Business Review.
• 15.Hunt, S.D., Vitell, S.J., (1986). A General Theory of Marketing Ethics. Journal of Macro Marketing, 6 (1), 5-16.
• 16.IFAC (International Federation of Accountants) Operations Policy, Whistleblower Policy,
• 17.Krejcie, R.V., Morgan, D.W., (1970). Determining sample size for research activities. Educational and Psychological Measurement, 30, 607-610
• 18.Farooqi S., Abid, G. and Ahmed, A., (2017). How bad it is to be good: Impact of organizational ethical culture on whistleblowing (the ethical partners). Arab Economic and Business Journal. 12 (2), 69-80.
• 19.Near, J., Miceli. M. (1995). Effective Whistle-blowing. Academy of Management Review. 20, 679-708.
• 20.Park, H., Blenkinsopp, J., (2009). Whistleblowing as planned behaviour - A survey of South Korean police officers. Journal of Business Ethics, 85, 545-556.
• 21.Podsakoff, P. M., Mackenzie, S. B., Lee, J. and Podsakoff, N. P., (2003). Common method biases in behavioural research : A critical review of the literature and recommended remedies, Journal of Applied Psychology. 88(5), 879-903.
• 22.Richardson, B. K., Wang, Z. and Hall, C., (2012). Blowing the whistle on Greek hazing: An investigation of the Theory of Reasoned Action for predicting reporting intentions. Communication Studies, 63 (2), 172-193.
• 23.Sarbanes-Oxley Acts., 2002., Public Law 107-204.
• 24.Sparks, J., Pan.Y., (2010). Ethical Judgments in Business Ethics Research: Definition, and Research Agenda. Journal of Business Ethics, 91(3), 405-418.
• 25.Sullivan, G. M., Feinn, R., (2012). Using effect size or why the p value is not enough. Journal of Graduate Medical Education. 4(3), 279.
• 26.Suyatno, B., (2018). Predictors of Employees’ Intention to Whistleblow using Theory of Planned Behavior: A case study of an Indonesian government department. Online dissertation of Doctor of Business Adminstration, Victoria University.
• 27.Tarjo, T., Suwito, A., Aprillia, I.D. and Ramadan, G.R., (2019). Theory of planned behavior and whistleblowing intention. Journal Keuwangan dan Perbankan, 23, (1), 43-57.
• 28.Torres, M.B., (2001). Character and Decision-Making. Doctoral dissertation, University of Navarra, Canada, http://www.proquest.umi.com.
• 29.Trenkamp, L., (2009). The identification of ethical frameworks using public administration students. Degree Master of Arts Thesis, Faculty of The University of Akron.
• 30.Yekta, Z.A., Ahmad, Z.A. and Kaur, A., (2010). Corporate Code of ethics and reporting wrongdoing in private sector organizations in Malaysia. International Journal of Business and Management., 5 (7), 84-89.
• 31.Zakaria, M., Abd Razak, S.N.A. and Noor, W.N.B.W.M. (2015). Antecedent factors of whistleblowing. Procedia Economics and Finance, 28, 230-234.
• 32.Zakaria, M., Rosnidah, I., Sari, N.S. and Nawi, N.A., (2020). Predicting internal and external whistleblowing intentions: A comparative study between Malaysian and Indonesian police forces. International Journal of Innovation, Creativity and Change. 13, (7), 44-66.
• 33.Zakaria, M., Abd Razak, S.N.A. and Yusoff, M.S.A., (2016). The Theory of Planned Behaviour as a framework for whistleblowing intentions. Review of European Studies. 8, (3), 221-236.
• 34.Zakaria M., Abdul Rahman, R. and Bustaman, H.A., (2020). Exploring a model of whistle blowing system for Malaysian municipal council. International Journal of Financial Research, 11 (3), 62-72

Uwagi

Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2021).