دورية أكاديمية
The Role of Incentives, Emotional Connection, and Organizational Justice in Establishing an Effective Whistleblowing System: An Experimental Study
| العنوان: | The Role of Incentives, Emotional Connection, and Organizational Justice in Establishing an Effective Whistleblowing System: An Experimental Study |
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| المؤلفون: | Dwi Marlina Wijayanti, Fachmi Pachlevi Yandra |
| المصدر: | Jurnal Dinamika Akuntansi dan Bisnis, Vol 7, Iss 1, Pp 51-68 (2020) |
| بيانات النشر: | Universitas Syiah Kuala, 2020. |
| سنة النشر: | 2020 |
| المجموعة: | LCC:Accounting. Bookkeeping |
| مصطلحات موضوعية: | whistleblowing intention, reporting channels, emotional connection, organizational justice, Accounting. Bookkeeping, HF5601-5689 |
| الوصف: | This study examines the role of incentives, emotional connection, and organizational justice in supporting whistleblowing system. This study used 3x2x2 between-subjects experimental design. The participants are 171 accounting and banking students from universities in Yogyakarta, Indonesia, who have an adequate understanding on the duties of a management accountant. The experimental data is processed using ANOVA to compare the mean between the experimental groups. The results indicate that the incentives can encourage individuals to report a fraud on conditions of high emotional relations and low organizational justice. Furthermore, when individuals have low emotional relations and high organizational justice, there is no difference between whistleblowing intention on non-anonymous reporting channels (without incentive) as well as anonymous reporting channels |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Indonesian |
| تدمد: | 2355-9462 2528-1143 |
| Relation: | http://jurnal.unsyiah.ac.id/JDAB/article/view/14178; https://doaj.org/toc/2355-9462; https://doaj.org/toc/2528-1143 |
| DOI: | 10.24815/jdab.v7i1.14178 |
| URL الوصول: | https://doaj.org/article/63afa77888bf4330807b0eca06f8caac |
| رقم الأكسشن: | edsdoj.63afa77888bf4330807b0eca06f8caac |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 23559462 25281143 |
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| DOI: | 10.24815/jdab.v7i1.14178 |