Abstract
Whistle blowing is a process of disclosing ill practices in the business world. It supports the desires of integrity in the code of conduct. The primary objective of this study is to determine the factors that influence intention to whistle blow among accountancy students. Results indicated that there are significant relationships between perceptions on ethics and morality, as well as organisational relationship with their intention to whistle blow.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Miceli, M. P., & Near, J. P. (1994). Whistle blowing: Reaping the benefits. Academy of Management Executive, 8(3), 65–72.
Holme, C. (2008). Business ethics – Part One: Does it matter? Industrial and Commercial Training, 40(5), 248–252.
Svensson, G., & Wood, G. (2008). International standards of business conduct: Framework and illustration. European Business Review, 20(3), 260–274.
Khalifa, M. H. E., & Truang, Q. (2010). The relationship between employee perceptions of equity and job satisfaction in the Egyptian private universities. Eurasian Journal of Business and Economics, 3(5), 135–150.
Morris, R. M., Weinman, J., Petrie, K. J., Horne, R., Cameron, L. D., & Buick, D. (2002). The revised illness perception questionnaires (IPQ-R). Psychology and Health, 17, 1–16.
Carnevale, P. J., & Isen, A. M. (1986). The influence of positive affect and visual access on the discovery of integrative solutions in bilateral negotiation. Organizational Behavior and Human Decision Processes, 37, 1–13.
Pham, M. T. (2007). Emotion and rationality: A critical review and interpretation of empirical evidence. Review of General Psychology, 11(2), 155–178.
Brewer, G. A., & Selden, S. C. (1998). Whistle blowers in the federal civil service: New evidence of the public service ethic. Journal of Public Administration Research and Theory, 8(3), 413–439.
Near, J. P., & Miceli, M. P. (1986). Retaliation against whistle-blowers: Predictors and effects. Journal of Applied Psychology, 71(1), 137–145.
Parmerlee, M. A., Near, J. P., & Jensen, T. C. (1982). Correlates of whistle-blowers’ perceptions of organizational retaliation. Administrative Science Quarterly, 27(1), 17–24.
Mazlina, M., & Siaw, L. S. (2012). Will final year accountancy students whistle blow? A Malaysian case. International Journal of Trade, Economics and Finance, 3(5), 327–331.
O’Leary, C., & Cotter, D. (2000). The ethics of final year accountancy students: An international comparison. Managerial Auditing Journal, 15(3), 108–115.
Hwang, D., Stanley, B., Ying, T. C., & Jyh-Shan, L. (2008). Confucian culture and whistle-blowing by professional accountants: An exploratory study. Managerial Auditing Journal, 23(5), 504–526.
Ahmad, S. A. (2011). Internal auditors and internal whistle blowing intentions: A study of organisational, individual, situational and demographic factors [Online]. Available: http://ro.ecu.edu.au/cgi/viewcontent.cgi?article=1152&conte xt=theses
Pierce, B., & Sweeney, B. (2009). The relationship between demographic variable and ethical decision making of trainee accountants. International Journal of Auditing, 14, 79–99.
Abu Bakar, N. B., Ismail, S., & Mamat, S. (2010). Will graduating year accountancy students cheat in examination? A Malaysian case. International Education Studies, 3(3), 145–152.
Rafik, E. (2008). Auditing students’ professional commitment and anticipatory socialization and their relationship to whistle blowing. Managerial Auditing Journal, 23, 283–294.
Gundlach, M. J., Martinko, M. J., & Douglas, S. C. (2008). A new approach to determining whistle-blowing: The influence of cognition and anger. S.A.M. Advanced Management Journal, 73(4), 40–50.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2014 Springer Science+Business Media Singapore
About this paper
Cite this paper
Ahmad, N., Nasir, I.D., Idris, N.F., Ammil, W.M.A. (2014). Intention to Whistle Blow Among Accountancy Students in Malaysia. In: Kasim, A., Wan Omar, W., Abdul Razak, N., Wahidah Musa, N., Ab. Halim, R., Mohamed, S. (eds) Proceedings of the International Conference on Science, Technology and Social Sciences (ICSTSS) 2012. Springer, Singapore. https://doi.org/10.1007/978-981-287-077-3_20
Download citation
DOI: https://doi.org/10.1007/978-981-287-077-3_20
Published:
Publisher Name: Springer, Singapore
Print ISBN: 978-981-287-076-6
Online ISBN: 978-981-287-077-3
eBook Packages: Humanities, Social Sciences and LawSocial Sciences (R0)