Suchergebnisse

Acts of fraud and corruption are still the main problems in Indonesia. This country needs a new method, namely a whistleblowing system or a violation reporting system as an early detection that minimizes fraud. This study aims to investigate the moderating effect of auditor independence on the relationship of whistleblowing systems and fraud. Data was collected employing surveys and interviews with auditors and Supervisors for the Implementation of Government Affairs in the Regions (P2UPD) at the Provincial Inspectorate X. Data analysis was carried out using moderated regression analysis (MRA) and the test results indicated that there was anecdotal evidence that auditor independence weakens the effect whistleblowing system implementation on the intensity of fraud that can be found by the auditor. This indicates that auditors who have high independence tend to ignore the existence of the whistleblowing system to find fraudulent acts.

Whistleblowing, Communication and Consequences offers the first in-depth analysis of the most publicized, and morally complex, case of whistleblowing in recent European history: the Norwegian national lottery, Norsk Tipping. With contributions from the whistleblower himself, as well as from key voices in the field, this book offers unique perspectives and insights into not only this fascinating case, but into whistleblowing and wrongdoing in organizations more broadly. An international team of scholars use fourteen different theoretical lenses to show the complex and multi-faceted nature of whistleblowing. The book begins with an ethnographic account by the whistleblower story and proceeds into an analysis of the literature and conceptual topics related to that whistleblowing incident to present the lessons that can be learnt from this extreme example of institutional failure. This fascinating, complex, and multi-theoretical book will be of great interest to scholars, students and industry leaders in the areas of public relations, corporate communication, leadership, corporate social responsibility, whistleblowing and organizational resistance.

This purpose of this article is to explore impediments to effective whistleblowing as a strategy for promoting anti-corruption practices within the South African public sector. Corruption, which violates the public service code of conduct; deters foreign investment, increases the cost of public service delivery, undermines the fight against poverty and unnecessarily burdens the criminal justice system. The article addresses the question on whether legislation on whistleblowing is adequate to encourage whistleblowing in the public sector.A review of literature determines that the effective implementation of whistleblowing legislation is largely dependent on addressing the challenges identified in the article. The quantitaive research method was employed in the study to ascertain the views of employees in the public sector on whistleblowing. Empirical findings confirm the hypothesis that the protection of whistleblowers through legislation is inadequate to encourage whistleblowing. The article provides a conceptual framework for the effective achievement of the intended outcomes of whistleblowing in the public sector.

This book deploys an original comparative framework, as well as archival and pattern-matching research methodologies, to analyze whistleblowing cases from Peru, South Korea, Thailand and the United States of America and to ascertain factors that make for effective whistleblowing. After examining the cases, the study concludes that external whistleblowing, extensive mass media coverage, and strong evidence are essential components of effective whistleblowing. When there is a lack of proper legal protection, whistleblowers experience brutal retaliation, even though their actions are successful in stopping wrongdoing and promoting change in the public sector. Carmen R. Apaza is Professor at Universidad San Martin de Porres, Peru. Her research interests include corruption in government, public sector reforms and development. She has held managerial positions in the public sector in Peru and served as Principal Expert in Public Administration for the Organization of American States. She has taught at American University, City University of New York and Eastern Washington University. Yongjin Chang is Assistant Professor at the Graduate School of International Relations of International University of Japan. He received his PhD in public administration from the School of Public Affairs at American University in 2008 and worked as research professor at Korea University from 2010 to 2015.

Whistleblowing, Communication and Consequences offers the first in-depth analysis of the most publicized, and morally complex, case of whistleblowing in recent European history: the Norwegian national lottery, Norsk Tipping. With contributions from the whistleblower himself, as well as from key voices in the field, this book offers unique perspectives and insights into not only this fascinating case, but into whistleblowing and wrongdoing in organizations more broadly. An international team of scholars use fourteen different theoretical lenses to show the complex and multi-faceted nature of whistleblowing. The book begins with an ethnographic account by the whistleblower story and proceeds into an analysis of the literature and conceptual topics related to that whistleblowing incident to present the lessons that can be learnt from this extreme example of institutional failure. This fascinating, complex, and multi-theoretical book will be of great interest to scholars, students and industry leaders in the areas of public relations, corporate communication, leadership, corporate social responsibility, whistleblowing and organizational resistance