Intention without action? Differences between whistleblowing intention and behavior on corruption and fraud

TY - JOUR

T1 - Intention without action? Differences between whistleblowing intention and behavior on corruption and fraud

AU - Oelrich, Sebastian

N1 - Publisher Copyright: © 2021 The Authors. Business Ethics, the Environment & Responsibility published by John Wiley & Sons Ltd.

PY - 2021/7

Y1 - 2021/7

N2 - Whistleblowing is an effective tool against fraud and corruption in organizations. However, as researchers have struggled to acquire data on actual whistleblowers, research relies on hypothetical intention data and student samples, which is seen as a major limitation. Using a field study of 1,416 employees from China, Germany, and Russia, the purpose of this article is to identify differences and similarities between intention and actual whistleblowing decisions, thus aiding research and interpretation of prior and future studies. I also contribute by analyzing whether findings can be generalized across different cultures and whether status and power influence the whistleblowing process. My results reveal that the key difference between hypothetical and real decisions is not in variables that affect the process, but in effect sizes: Employees underestimate the effect of situational (retaliation) and organizational (compliance measures) variables in hypothetical compared to actual whistleblowing. Thus, reliance on intention research is not inherently problematic, when effect sizes are interpreted with caution. I also find that results are similar across countries and that status and power may not be decisive factors in whistleblowing. My findings should also be of interest to practitioners and policymakers, as they assist in designing effective whistleblowing systems and environments in organizations.

AB - Whistleblowing is an effective tool against fraud and corruption in organizations. However, as researchers have struggled to acquire data on actual whistleblowers, research relies on hypothetical intention data and student samples, which is seen as a major limitation. Using a field study of 1,416 employees from China, Germany, and Russia, the purpose of this article is to identify differences and similarities between intention and actual whistleblowing decisions, thus aiding research and interpretation of prior and future studies. I also contribute by analyzing whether findings can be generalized across different cultures and whether status and power influence the whistleblowing process. My results reveal that the key difference between hypothetical and real decisions is not in variables that affect the process, but in effect sizes: Employees underestimate the effect of situational (retaliation) and organizational (compliance measures) variables in hypothetical compared to actual whistleblowing. Thus, reliance on intention research is not inherently problematic, when effect sizes are interpreted with caution. I also find that results are similar across countries and that status and power may not be decisive factors in whistleblowing. My findings should also be of interest to practitioners and policymakers, as they assist in designing effective whistleblowing systems and environments in organizations.

UR - http://www.scopus.com/inward/record.url?scp=85180100311&partnerID=8YFLogxK

U2 - 10.1111/beer.12337

DO - 10.1111/beer.12337

M3 - Journal article

AN - SCOPUS:85180100311

SN - 2694-6424

VL - 30

SP - 447

EP - 463

JO - Business Ethics, the Environment & Responsibility

JF - Business Ethics, the Environment & Responsibility

IS - 3

ER -