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ÖNCÜLLERİ VE SONUÇLARI BAĞLAMINDA “WHISTLEBLOWING: SORUN BİLDİRME”

Yıl 2018, Cilt: 18 Sayı: 55, 41 - 58, 01.10.2018

Öz

Whistleblowing, örgütlerdeki yasal olmayan ve/veya etik dışı davranışların, gönüllü olarak ifşa edilmesi eylemidir. Amaç, uygunsuz davranışın sonlandırılmasıdır. Süreç, örgüt içine ya da dışına ifşaat şeklinde olabileceği gibi; anonim ya da kimliği belirli şekilde de olabilir. Whistleblowing yolsuzlukları ve haksız kazançları önleyen etkili araçlardan birisidir

Kaynakça

  • Alleyne, P., Hudaib, M., and Haniffa, R., (2015), The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants, Journal of Business Ethics, s.s. 1-19.
  • Andrade, J. A., (2015), Reconceptualising Whistleblowing in a Complex World, Journal of Business Ethics, 128, 321-335.
  • Aydın, Ufuk (2003); “İş Hukuku Açısından İşçinin Bilgi Uçurması (Whistleblowing)”, Sosyal Bilimler Dergisi, 79-100.
  • Banerjee, S., and Roy, S., (2014), Examining the Dynamics of Whistleblowing: A Causal Approach, The IUP Journal of Corporate Governance, 13(2), 7-26.
  • Barnett, T., Cochran, D. S., and Taylor, G. S., (1993), The Internal Disclosure Policies of Private-Sector Employers: An Initial Look at Their Relationship to Employee Whistleblowing, Journal of Business Ethics, 12(2) , 127-136.
  • Bhal, T. K., and Dadhich, A., (2011), Impact of Ethical Leadership and Leader Member Exchange on Whistle Blowing: The Moderating Impact of the Moral Intensity of the Issue, Journal of Business Ethics, 103(3), 485-496. Borrie, G., and Dehn, G., (2002), Whistleblowing: The New Perspective, Case Histories in Business Ethics, 96- 105.
  • Burton, B. K., and Near, J. P. (1995), Estimating the Incidence of Wrongdoing and Whistle-blowing: Results of a Study Using Randomized Response Technique, Journal of Business Ethics, 14, 17-30.
  • Caillier, J. G., (2015), Transformational Leadership and Whistle-Blowing Attitudes: Is This Relationship Media- ted by Organizational Commitment and Public Service Motivation?, American Review of Public Administration, 45(4), 458- 475.
  • Chiu, R. K., (2003), Ethical Judgment and Whistleblowing Intention: Examining the Moderating Role of Locus of Control, Journal of Business Ethics, 43(1&2), 65-74.
  • Clemmons, D., (2007), Europeans Reluctant to Blow the Whistle, The Internal Auditor, 64(4), 16.
  • Contu, A., (2014), Rationality and Relationality in the Process of Whistleblowing: Recasting Whistleblowing Th- rough Readings of Antigone, Journal of Management Inquiry, 23(4), 393-406.
  • Çiftci, Birgül ; Çiftci, Y. (2017); “Muhasebe Meslek Etiği Düzenlemeleri Çerçevesinde İhbarcılık”, International Journal of Academic Value Studies, Vol:3, Issue:11; pp:106-125
  • Dalton, D., and Radtke, R. R., (2013), The Joint Effects of Machiavellianism and Ethical Environment on Whist- le-Blowing, Journal of Business Ethics, 117(1), 153-172.
  • Dasgupta, S., and Kesharwani, A., (2010), Whistleblowing: A Survey of Literature, The IUP Journal of Corporate Governance, 9(4), 57-70.
  • Dozier, J. B., and Miceli, M. P. (1985), Potential Predictors of Whistle-Blowing: A Prosocial Behavior Perspective, Academy of Management Review, 10(4), 823-836.
  • Dworkin, T. M., and Baucus, M. S., (1998), Internal vs. External Whistleblowers: A Comparison of Whistleblowe- ring Processes, Journal of Business Ethics, 17(12), 1281-1298.
  • Dworkin, T. M., and Near, J. P. (1997), A Better Statutory Approach to Whistle- Blowing, Business Ethics Quar- terly, 7(1), 1-16.
  • Erdost, H. E. ve Colak, M. (2004); “Örgüt İçi ‘Sorun Bildirme’ Konusuna Kültürlerarası Bakış: Türkiye – ABD Örneği”, Verimlilik Dergisi, 2004/2, s.69-84.
  • Ergun Özler, Derya; C. Giderler Atalay; M. Dil Şahin, (2015), “Whistleblowing”; Editör: N. Derya Ergun Özler; Örgütsel Davranışta Güncel Konular, Gözden Geçirilmiş ve Genişletilmiş 3. Baskı, 2015 içinde, s.195 – 211.
  • Gao, J., Greenberg, R., and Wong-On-Wing, B., (2015), Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status, Journal of Business Ethics, 126(1), 85-99.
  • Grant, C. (2002), Whistle Blowers: Saints of Secular Culture, Journal of Business Ethics, 39, 391-399.
  • Greenwood, C. A., (2015), Whistleblowing in the Fortune 1000: What Practitioners Told Us About Wrongdoing in Corporations in a Pilot Study, Public Relations Review, 41, 490-500.
  • Gundlach, M. J., Douglas, S. C., and Martinko, M. J. (2003), The Decision to Blow the Whistle: A Social Informa- tion Processing Framework, Academy of Management Review, 28(1), 107-123.
  • Henik, E., (2015), Understanding Whistle-Blowing: A Set-Theoretic Approach, Journal of Business Research, 68, 442-450.
  • Izraeli, D., and Jaffe, E. D. (1998), Predicting Whistle Blowing: A Theory of Reasoned Action Approach, Interna- tional Journal of Value-Based Management, 11, 19-34.
  • Jones, J. C., et. al., (2014), What’s in it for Me? An Examination of Accounting Students’ Likelihood to Report Faculty Misconduct, Journal of Business Ethics, 123(4), 645-667.
  • Keenan, J. P., (2000), Blowing the Whistle on Less Serious Forms of Fraud: A Study of Executives and Managers, Employee Responsibilities and Rights Journal, 12(4), 199-217.
  • Keenan, J. P., (2002a), Comparing Indian and American Managers on Whistleblowing, Employee Responsibilities and Rights Journal, 14(2/3), 79- 89.
  • Keenan, J. P., (2002b), Whistleblowing: A Study of Managerial Differences, Employee Responsibilities and Rights Journal, 14(1), 17-32.
  • Liu, S., Liao, J., and Wei, H., (2015), Authentic Leadership and Whistleblowing: Mediating Roles of Psychological Safety and Personal Identification, Journal of Business Ethics, 131(1), 107-119.
  • Mesmer-Magnus, J. R., and Viswesvaran, C. (2005), Whistleblowing in Organizations: An Examination of Corre- lates of Whistleblowing Intentions and Retaliation, Journal of Business Ethics, 62, 277-297.
  • Miceli, M. P., and Near, J. P. (1984), The Relationships Among Beliefs, Organizational Position, and Whist- le-Blowing Status: A Discriminant Analysis, Academy of Management Journal, 27(4), 687-705.
  • Miceli, M. P., and Near, J. P. (1985), Characteristics of Organizational Climate and Perceived Wrongdoing Asso- ciated with Whistle-Blowing Decisions, Personnel Psychology, 38, 525-544.
  • Miceli, M. P., and Near, J. P. (1988), Individual and Situational Correlates of Whistle-Blowing, Personnel Psy- chology, 41, 267-281.
  • Miceli, M. P., and Near, J. P. (1989), The Incidence of Wrongdoing, Whistle-Blowing, and Retaliation: Results of a Naturally Occurring Field Experiment, Employee Responsibilities and Rights Journal, 2(2), 91-108.
  • Morrison, E. W., and Milliken, F.J., (2000), Organizational Silence: A Barrier to Change and Development in a Pluralistic World, Academy of Management Review, 25(4), 706-725.
  • Nayir, D. Z., and Herzig, C., (2012), Value Orientations as Determinants of Preference for External and Anony- mous Whistleblowing, Journal of Business Ethics, 107(2), 197-213.
  • Near, J. P., and Miceli, M. P. (1985), Organizational Dissidence: The Case of Whistleblowing, Journal of Business Ethics, 4(1), 1-16.
  • Near, J. P., et. al., (2004), Does Type of Wrongdoing Affect the Whistleblowing Process?, Business Ethics Quar- terly, 14(2), 219-242.
  • O’Sullivan, P., and Ngau, O., (2014), Whistleblowing: A Critical Philosophical Analysis of the Component Mo- ral Decisions of the Act and Some New Perspectives on Its Moral Significance, Business Ethics: A European Review, 23(4), 401-415.
  • Özgener, Şevki; A. Tanç, S. Ulu; (2018); “Çalışma Yaşamında Sorun Bildirme Sistemi (Whistleblowing System)” , Çalışma Yaşamında Davranış Güncel Yaklaşımlar, Güncellenmiş Genişletilmiş 4. Baskı, Editörler: Aşkın Keser, Gözde Aşkın Keser, Gözde Yılmaz, Senay Yürür, Umuttepe Yayınları, Mart 2018 içinde s.193-217.
  • Park, H., Blenkinsopp, J., and Park, M. (2014), The Influence of an Observer’s Value Orientation and Personality Type on Attitudes Toward Whistleblowing, Journal of Business Ethics, 120(1), 121-129.
  • Park, H., et. al., (2008), Cultural Orientation and Attitudes Toward Different Forms of Whistleblowing: A Com- parison of South Korea, Turkey, and the U.K., Journal of
  • Patel, C. (2003), Some Cross-Cultural Evidence on Whistle-Blowing as an Internal Control Mechanism, Journal of International Accounting Research, 2, 69-96.
  • Pittroff, E., (2014), Whistle-Blowing Systems and Legitimacy Theory: A Study of the Motivation to Implement Whistle-Blowing Systems in German Organizations, Journal of Business Ethics, 124(3), 399-412.
  • Pope, K. R., and Lee, C., (2013), Could the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010 be Helpful in Reforming Corporate America? An Investigation on Financial Bounties and Whistle-Blowing Behaviors in the Private Sector, Journal of Business Ethics, 112(4), 597-607.
  • Sayğan, S. ve Bedük, A., (2013), Ahlaki Olmayan Davranışların Duyurulması (Whistleblowing) ve Etik İklimi İlişkisi Üzerine Bir Uygulama, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 28(1), 1-23. Sayğan, S.;A. Bedük,(2011),; Whistleblowing, Editör:Aykut Bedük; Örgüt Psikolojisi Yeni Yaklaşımlar Güncel Konular, içinde: s.167-187.
  • Singer, M., Mitchell, S., and Turner, J., (1998), Consideration of Moral Intensity in Ethicality Judgements: Its Relationship with Whistle-Blowing and Need-for-Cognition, Journal of Business Ethics, 17, 527-541.
  • Stansbury, J. M., and Victor, B., (2008), Whistle-Blowing Among Young Employees: A Life-Course Perspective, Journal of Business Ethics, 85(3), 281-299
  • Taylor, E. Z., and Curtis, M. B., (2010), An Examination of the Layers of Workplace Influences in Ethical Judg- ments: Whistleblowing Likelihood and Perseverance in Public Accounting, Journal of Business Ethics, 93(1), 21-37.
  • Time, December 30, 2002, Vol. 160 No. 27

ANTECEDENTS AND CONSEQUENCES OF WHISTLEBLOWING

Yıl 2018, Cilt: 18 Sayı: 55, 41 - 58, 01.10.2018

Öz

Whistleblowing is the act of voluntarily disclosing illegal and/or unethical behavior or practices in organizations. The goal is to end inappropriate behavior. The process may be in the form of anonym or explicit disclosure of inappropriate behavior to within or outside the organization. The purpose of this study is to make a general assessment about whistleblowing in the context of its antecedents and consequences. An in-depth literature review was conducted for this purpose. This review suggests that whether whistleblowers are a “treacherous” or “hero” and whether they should observe public benefit and report illegal/unethical practices or be loyal to their organizations are some current topics being investigated.Antecedents of whistleblowing have been examined at the individual level through such variables, as locus of control, altruism, extrovertedness and concern for safety and environmental issues. At the organizational level, the existence of organizational policies towards whistleblowing and their impact on the act of whistleblowing have been among the issues examined.Whistleblowing has also been assessed in terms of its costs to whistleblowers and organizations. These assessments have indicated that whistleblowing to outside the organization results in legal sanctions and damaged reputation while whistleblowing to within the organization allows the problem to be solved without having too much damage

Kaynakça

  • Alleyne, P., Hudaib, M., and Haniffa, R., (2015), The Moderating Role of Perceived Organisational Support in Breaking the Silence of Public Accountants, Journal of Business Ethics, s.s. 1-19.
  • Andrade, J. A., (2015), Reconceptualising Whistleblowing in a Complex World, Journal of Business Ethics, 128, 321-335.
  • Aydın, Ufuk (2003); “İş Hukuku Açısından İşçinin Bilgi Uçurması (Whistleblowing)”, Sosyal Bilimler Dergisi, 79-100.
  • Banerjee, S., and Roy, S., (2014), Examining the Dynamics of Whistleblowing: A Causal Approach, The IUP Journal of Corporate Governance, 13(2), 7-26.
  • Barnett, T., Cochran, D. S., and Taylor, G. S., (1993), The Internal Disclosure Policies of Private-Sector Employers: An Initial Look at Their Relationship to Employee Whistleblowing, Journal of Business Ethics, 12(2) , 127-136.
  • Bhal, T. K., and Dadhich, A., (2011), Impact of Ethical Leadership and Leader Member Exchange on Whistle Blowing: The Moderating Impact of the Moral Intensity of the Issue, Journal of Business Ethics, 103(3), 485-496. Borrie, G., and Dehn, G., (2002), Whistleblowing: The New Perspective, Case Histories in Business Ethics, 96- 105.
  • Burton, B. K., and Near, J. P. (1995), Estimating the Incidence of Wrongdoing and Whistle-blowing: Results of a Study Using Randomized Response Technique, Journal of Business Ethics, 14, 17-30.
  • Caillier, J. G., (2015), Transformational Leadership and Whistle-Blowing Attitudes: Is This Relationship Media- ted by Organizational Commitment and Public Service Motivation?, American Review of Public Administration, 45(4), 458- 475.
  • Chiu, R. K., (2003), Ethical Judgment and Whistleblowing Intention: Examining the Moderating Role of Locus of Control, Journal of Business Ethics, 43(1&2), 65-74.
  • Clemmons, D., (2007), Europeans Reluctant to Blow the Whistle, The Internal Auditor, 64(4), 16.
  • Contu, A., (2014), Rationality and Relationality in the Process of Whistleblowing: Recasting Whistleblowing Th- rough Readings of Antigone, Journal of Management Inquiry, 23(4), 393-406.
  • Çiftci, Birgül ; Çiftci, Y. (2017); “Muhasebe Meslek Etiği Düzenlemeleri Çerçevesinde İhbarcılık”, International Journal of Academic Value Studies, Vol:3, Issue:11; pp:106-125
  • Dalton, D., and Radtke, R. R., (2013), The Joint Effects of Machiavellianism and Ethical Environment on Whist- le-Blowing, Journal of Business Ethics, 117(1), 153-172.
  • Dasgupta, S., and Kesharwani, A., (2010), Whistleblowing: A Survey of Literature, The IUP Journal of Corporate Governance, 9(4), 57-70.
  • Dozier, J. B., and Miceli, M. P. (1985), Potential Predictors of Whistle-Blowing: A Prosocial Behavior Perspective, Academy of Management Review, 10(4), 823-836.
  • Dworkin, T. M., and Baucus, M. S., (1998), Internal vs. External Whistleblowers: A Comparison of Whistleblowe- ring Processes, Journal of Business Ethics, 17(12), 1281-1298.
  • Dworkin, T. M., and Near, J. P. (1997), A Better Statutory Approach to Whistle- Blowing, Business Ethics Quar- terly, 7(1), 1-16.
  • Erdost, H. E. ve Colak, M. (2004); “Örgüt İçi ‘Sorun Bildirme’ Konusuna Kültürlerarası Bakış: Türkiye – ABD Örneği”, Verimlilik Dergisi, 2004/2, s.69-84.
  • Ergun Özler, Derya; C. Giderler Atalay; M. Dil Şahin, (2015), “Whistleblowing”; Editör: N. Derya Ergun Özler; Örgütsel Davranışta Güncel Konular, Gözden Geçirilmiş ve Genişletilmiş 3. Baskı, 2015 içinde, s.195 – 211.
  • Gao, J., Greenberg, R., and Wong-On-Wing, B., (2015), Whistleblowing Intentions of Lower-Level Employees: The Effect of Reporting Channel, Bystanders, and Wrongdoer Power Status, Journal of Business Ethics, 126(1), 85-99.
  • Grant, C. (2002), Whistle Blowers: Saints of Secular Culture, Journal of Business Ethics, 39, 391-399.
  • Greenwood, C. A., (2015), Whistleblowing in the Fortune 1000: What Practitioners Told Us About Wrongdoing in Corporations in a Pilot Study, Public Relations Review, 41, 490-500.
  • Gundlach, M. J., Douglas, S. C., and Martinko, M. J. (2003), The Decision to Blow the Whistle: A Social Informa- tion Processing Framework, Academy of Management Review, 28(1), 107-123.
  • Henik, E., (2015), Understanding Whistle-Blowing: A Set-Theoretic Approach, Journal of Business Research, 68, 442-450.
  • Izraeli, D., and Jaffe, E. D. (1998), Predicting Whistle Blowing: A Theory of Reasoned Action Approach, Interna- tional Journal of Value-Based Management, 11, 19-34.
  • Jones, J. C., et. al., (2014), What’s in it for Me? An Examination of Accounting Students’ Likelihood to Report Faculty Misconduct, Journal of Business Ethics, 123(4), 645-667.
  • Keenan, J. P., (2000), Blowing the Whistle on Less Serious Forms of Fraud: A Study of Executives and Managers, Employee Responsibilities and Rights Journal, 12(4), 199-217.
  • Keenan, J. P., (2002a), Comparing Indian and American Managers on Whistleblowing, Employee Responsibilities and Rights Journal, 14(2/3), 79- 89.
  • Keenan, J. P., (2002b), Whistleblowing: A Study of Managerial Differences, Employee Responsibilities and Rights Journal, 14(1), 17-32.
  • Liu, S., Liao, J., and Wei, H., (2015), Authentic Leadership and Whistleblowing: Mediating Roles of Psychological Safety and Personal Identification, Journal of Business Ethics, 131(1), 107-119.
  • Mesmer-Magnus, J. R., and Viswesvaran, C. (2005), Whistleblowing in Organizations: An Examination of Corre- lates of Whistleblowing Intentions and Retaliation, Journal of Business Ethics, 62, 277-297.
  • Miceli, M. P., and Near, J. P. (1984), The Relationships Among Beliefs, Organizational Position, and Whist- le-Blowing Status: A Discriminant Analysis, Academy of Management Journal, 27(4), 687-705.
  • Miceli, M. P., and Near, J. P. (1985), Characteristics of Organizational Climate and Perceived Wrongdoing Asso- ciated with Whistle-Blowing Decisions, Personnel Psychology, 38, 525-544.
  • Miceli, M. P., and Near, J. P. (1988), Individual and Situational Correlates of Whistle-Blowing, Personnel Psy- chology, 41, 267-281.
  • Miceli, M. P., and Near, J. P. (1989), The Incidence of Wrongdoing, Whistle-Blowing, and Retaliation: Results of a Naturally Occurring Field Experiment, Employee Responsibilities and Rights Journal, 2(2), 91-108.
  • Morrison, E. W., and Milliken, F.J., (2000), Organizational Silence: A Barrier to Change and Development in a Pluralistic World, Academy of Management Review, 25(4), 706-725.
  • Nayir, D. Z., and Herzig, C., (2012), Value Orientations as Determinants of Preference for External and Anony- mous Whistleblowing, Journal of Business Ethics, 107(2), 197-213.
  • Near, J. P., and Miceli, M. P. (1985), Organizational Dissidence: The Case of Whistleblowing, Journal of Business Ethics, 4(1), 1-16.
  • Near, J. P., et. al., (2004), Does Type of Wrongdoing Affect the Whistleblowing Process?, Business Ethics Quar- terly, 14(2), 219-242.
  • O’Sullivan, P., and Ngau, O., (2014), Whistleblowing: A Critical Philosophical Analysis of the Component Mo- ral Decisions of the Act and Some New Perspectives on Its Moral Significance, Business Ethics: A European Review, 23(4), 401-415.
  • Özgener, Şevki; A. Tanç, S. Ulu; (2018); “Çalışma Yaşamında Sorun Bildirme Sistemi (Whistleblowing System)” , Çalışma Yaşamında Davranış Güncel Yaklaşımlar, Güncellenmiş Genişletilmiş 4. Baskı, Editörler: Aşkın Keser, Gözde Aşkın Keser, Gözde Yılmaz, Senay Yürür, Umuttepe Yayınları, Mart 2018 içinde s.193-217.
  • Park, H., Blenkinsopp, J., and Park, M. (2014), The Influence of an Observer’s Value Orientation and Personality Type on Attitudes Toward Whistleblowing, Journal of Business Ethics, 120(1), 121-129.
  • Park, H., et. al., (2008), Cultural Orientation and Attitudes Toward Different Forms of Whistleblowing: A Com- parison of South Korea, Turkey, and the U.K., Journal of
  • Patel, C. (2003), Some Cross-Cultural Evidence on Whistle-Blowing as an Internal Control Mechanism, Journal of International Accounting Research, 2, 69-96.
  • Pittroff, E., (2014), Whistle-Blowing Systems and Legitimacy Theory: A Study of the Motivation to Implement Whistle-Blowing Systems in German Organizations, Journal of Business Ethics, 124(3), 399-412.
  • Pope, K. R., and Lee, C., (2013), Could the Dodd–Frank Wall Street Reform and Consumer Protection Act of 2010 be Helpful in Reforming Corporate America? An Investigation on Financial Bounties and Whistle-Blowing Behaviors in the Private Sector, Journal of Business Ethics, 112(4), 597-607.
  • Sayğan, S. ve Bedük, A., (2013), Ahlaki Olmayan Davranışların Duyurulması (Whistleblowing) ve Etik İklimi İlişkisi Üzerine Bir Uygulama, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 28(1), 1-23. Sayğan, S.;A. Bedük,(2011),; Whistleblowing, Editör:Aykut Bedük; Örgüt Psikolojisi Yeni Yaklaşımlar Güncel Konular, içinde: s.167-187.
  • Singer, M., Mitchell, S., and Turner, J., (1998), Consideration of Moral Intensity in Ethicality Judgements: Its Relationship with Whistle-Blowing and Need-for-Cognition, Journal of Business Ethics, 17, 527-541.
  • Stansbury, J. M., and Victor, B., (2008), Whistle-Blowing Among Young Employees: A Life-Course Perspective, Journal of Business Ethics, 85(3), 281-299
  • Taylor, E. Z., and Curtis, M. B., (2010), An Examination of the Layers of Workplace Influences in Ethical Judg- ments: Whistleblowing Likelihood and Perseverance in Public Accounting, Journal of Business Ethics, 93(1), 21-37.
  • Time, December 30, 2002, Vol. 160 No. 27
Toplam 51 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Araştırma Makalesi
Yazarlar

Hayat Ebru Erdost Çolak Bu kişi benim

Esra Genç Bu kişi benim

Yayımlanma Tarihi 1 Ekim 2018
Yayımlandığı Sayı Yıl 2018 Cilt: 18 Sayı: 55

Kaynak Göster

APA Erdost Çolak, H. E., & Genç, E. (2018). ÖNCÜLLERİ VE SONUÇLARI BAĞLAMINDA “WHISTLEBLOWING: SORUN BİLDİRME”. Muhasebe Ve Denetime Bakış, 18(55), 41-58.