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:: year 14, Issue 56 (2022) ::
fa 2022, 14(56): 15-40 Back to browse issues page
Accountants’ moral development and whistleblowing intention: A person-situation interactionist approach
Paria Dibakia1 , Bahman Banimahd * 1, Azam Shokri Cheshmeh Sabzi1 , Mahdi Moradzadeh Fard1
1- Department of Accounting, Karaj Branch, Islamic Azad University, Karaj, Iran.
Abstract:   (2738 Views)
The increase in financial wrongdoings has highlighted the importance of “whistleblowing” and has led to a growing research interest in this area. Previous studies have shown that whistleblowing is an effective and efficient organizational mechanism for deterring criminal and questionable actions by companies. Since whistleblowing falls within the domain of business ethics, examining its ethical components can result in a better understanding of this phenomenon. The present research uses the person-situation interactionist approach to explain the different aspects of whistleblowing. The information is collected from questionnaires completed by 173 accountants in 2020. The results indicate that accountants’ level of moral development has a significant positive effect on their intention to whistleblowing to authorities inside and outside the organization. Moreover, among the personal and situational components of the person-situation interactionist approach, locus of control and collectivist motivational values mediate the relationship between accountants’ level of moral development and their intention to report wrongdoings to internal/external parties. Overall, the results indicate that the person-situation interactionist model allows for a somewhat better understanding of the factors in whistleblowing.
 
Article number: 2
Keywords: Accountants’ Moral Development, Whistleblowing, Person-Situation Interactionist Model, Locus of Control, Motivational Values.
Full-Text [PDF 775 kb]   (92 Downloads)    
Type of Study: Research | Subject: Special
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Dibakia P, Banimahd B, Shokri Cheshmeh Sabzi A, Moradzadeh Fard M. Accountants’ moral development and whistleblowing intention: A person-situation interactionist approach. fa 2022; 14 (56) : 2
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year 14, Issue 56 (2022) Back to browse issues page
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