DRIVING WHISTLEBLOWING: An Experiment of Rewards and Moral Reasoning
- Ida Nur Aeni
- Ratieh Widhiastuti1
- Nurdian Susilowati
- Ahmad Nurkhin1
- and Hanifa Zulhaimi
- ( paper pages. 185 - 200 )
Abstract
This study investigated the
influence of moral reasoning and rewards on whistleblowing arising from deviant
behaviour in a company. The research was an experimental laboratory study using
a 3 x 2 between-subjects design. The study participants were 56 economics
education students at a university in Indonesia. Analysis of variance (ANOVA)
was used to test the research hypothesis. The results indicate that a high level of moral
reasoning can increase whistleblowing. In addition, different types of rewards
can affect whistleblowing within an organization. This is in line with the
theory of incentives and reinforcement. The results of this study can help in
the design of a whistleblowing system combined with a reward system as an
appropriate internal control tool to prevent fraudulent behaviour in organizations
Citation
Ida Nur Aeni, Ratieh Widhiastuti1, Nurdian Susilowati, Ahmad Nurkhin1, and Hanifa Zulhaimi.
2024.
"DRIVING WHISTLEBLOWING: An Experiment of Rewards and Moral Reasoning"
The Nigerian Journal of Economic and Social Studies,
66 (2): 185 - 200.
JEL Classification
M41, P37, J33, C91
