Suchergebnisse

Purpose
This study aims to explore the effect of whistleblowing and interpretation among practitioners in the Nigerian economy. The research puts a premium on understanding the relevance and critical issues in its practices and developing an improved model for the effective practice of whistleblowing and interpretation in Nigeria.


Design/methodology/approach
This study adopted a conceptual approach, relying on extant literature to understand the management of whistleblowing incidents and identify the managers' and other stakeholders' responsibility in the whistleblowing process. It applied systems dynamics conceptual modelling and presented an improvement approach to addressing the complexities associated with whistleblowing and interpretation among Nigerian organizations.


Findings
This study contributed to the extant literature by developing a model for proper management of whistleblowing in the Nigerian context and enhancing the robust practice of whistleblowing and interpretation in Nigeria. The findings highlighted critical factors such as managers' skills development, legal system support, institutional stakeholders' function and ethical balance as key factors to effective whistleblowing management and interpretation. This implies that the act of identifying and developing responses to an emerging case of whistleblowing requires a process of developing underpinning assumptions, engagement and consideration of stakeholders' interests while driving the sustenance of organizational focus.


Originality/value
This study emphasized the departure from absolute best practice to developing idea approaches that reflect stakeholders' interests and the context of whistleblowing and interpretation. While the study acknowledges limitations in the sole focus on the Nigerian private sector and the Nigerian economic background, it recommends further exploration of whistleblowing and its interpretation on a comparative approach, to improving the current understanding of the topic.

We investigated the relationship between ethical leadership and employees' whistleblowing intention, along with the mediating role of moral identity and the moderating role of power distance orientation. We conducted a 2-wave survey with 172 participant managers in China. Results indicated
that ethical leadership was positively related to employees' whistleblowing intention and this relationship was mediated by moral identity. Moreover, employee power distance orientation positively moderated the relationship between ethical leadership and moral identity, such that the relationship
was stronger for high power distance orientation employees than for those with a low power distance orientation. Theoretical contributions and practical implications are discussed.

Résumé L'introduction d'un système de whistleblowing (alerte éthique) dans les entreprises françaises est consécutive à la promulgation de la loi américaine Sarbanes-Oxley (2002). Définie comme la dénonciation par le salarié d'actes non conformes aux règles (financières ou comptables pour la loi SOX, mais pouvant s'étendre à toutes actions illégales dans l'organisation), l'alerte éthique suscite des craintes auprès des chefs d'entreprises, des responsable syndicaux, du personnel politique quant à son application ... ? Après avoir établi une cartographie mondiale des pratiques du whistleblowing dans le monde (hors France et États-Unis), nous étudions ensuite son fonctionnement aux USA. Enfin, nous nous interrogeons sur les difficultés de transposer le modèle américain en France compte tenu des contraintes culturelles et juridiques françaises auxquelles les entreprises sont confrontées et sur les moyens de sa mise en œuvre.

The importance of the whistleblowing concept to provide complaints related to fraud in the company. The study was conducted to determine the effect of role stress on auditors' performance with whistleblowing intention as a moderating variable. Quantitative research approach. The sampling technique was purposive sampling technique so that the research sample was 71 public accounting firms in Bali. The data analysis technique used multiple linear regression with moderated regression analysis (MRA) techniques. Determination of the sample using a purposive sampling technique. This study uses a questionnaire in data collection. The data analysis technique in this study is Multiple Linear Regression using the SPSS (Statistical Package for Social Science) application. The result of the research states that the relationship between the role of auditors' work stress can affect the performance of auditors and the relationship between whistleblowing intention, role stress affects the performance of auditors, so that it can avoid conflicts with auditors.

Untersucht wird die Frage der Macht im Verhältnis von Journalisten und Öffentlichkeitsarbeitern. Am Beispiel des Clinton/ Lewinsky-Skandals nimmt der Autor aktuelle Entwicklungen im Verhältnis von Journalismus und politischer PR zum Anlaß, um sich mit dem Fach-Diskurs in der Bundesrepublik Deutschland um "Intereffikation" auseinander zu setzen. Untersucht werden insbesondere das quantitative Wachstum von PR, Spin doctoring, Advertorials als Instrument der Medienpolitik, aber auch Projekte wie "Excellence in PR" oder "Excellence in journalism", mit denen in beiden Bereichen in den USA offensiver als in Deutschland ein Qualitäts-Diskurs geführt wird. Die Entwicklung in den USA zeigt, daß der Einfluß von PR gegenüber dem Journalismus nicht nur wächst, sondern sich auch qualitativ neue Formen des Zusammen- und Gegeneinander-Spielens entwickeln. Der Versuch, das Verhältnis von Journalismus und PR mit dem Theorie-Ansatz der "Intereffikation" näher zu bestimmen, wird vor diesem Hintergrund eher skeptisch beurteilt. Letztlich handelt es sich dabei um "PR für PR", Fragen der Machtverteilung und verschiebung zwischen Journalismus und PR werden nicht mehr hinreichend thematisiert. Geeignet erscheint deshalb ein Modell, das - wie von Klaus Kocks vorgeschlagen - Journalismus und PR in einer parasitären Beziehungen sieht. Diskussionsbedürftig ist allerdings, wer dabei das Futtertier und wer den Parasiten abgibt. (RG)