Prioritizing determinants of effective whistle blowing (WB) Interpretative structural modeling approach

被引:4
|
作者
Niazi, Abdul Aziz Khan [1 ]
Qazi, Tehmina Fiaz [1 ]
Ali, Irfan [2 ]
Ahmad, Rashid [3 ]
机构
[1] Univ Engn & Technol, Dept Business & Management, Lahore, Pakistan
[2] Natl Univ Modern Languages, Islamabad, Pakistan
[3] COMSATS Univ, Lahore Campus, Lahore, Pakistan
关键词
Whistleblowing; Corporate governance; Malpractices; Fraud; Lawyers; Determinants; DECISION-MAKING; CORPORATE GOVERNANCE; EMPLOYEES; INTENTION; RETALIATION; CORRUPTION; AUDIT; LEVEL; UK;
D O I
10.1108/IJLMA-10-2017-0244
中图分类号
D9 [法律]; DF [法律];
学科分类号
0301 ;
摘要
Purpose In current vista of corporate governance (CG), whistleblowing (WB) has become critical for practitioners, researchers and other stakeholders. This study aims to identify, prioritize and analyze the interrelationships of determinants of effective WB on the basis of opinion of a medium-sized panel of experts. Design/methodology/approach It is a cross-sectional descriptive study conducted in the field setting. A self-administered structured questionnaire was used to collect primary data from the respondents. This study follows an interpretive structural modeling (ISM) approach. Findings This study found that the factor "specific law for WB" has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d'Impacts Croises Multiplication Appliquee a un Classement analysis revealed that there is no autonomous and dependent factor in the model. There are eight linking factors and only one independent factor. Originality/value This study presents a novel theoretical and conceptual model focused on effective WB. The value of the study on effective WB is highly relevant for today's complex organizations but incipient in literature. The insights provided by the study have vital importance for corporations to embark on the regime of reforms in CG.
引用
收藏
页码:213 / 230
页数:18
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