Comportamento de denúncias no trabalho: um estudo entre servidores públicos não executivos na Malásia
Palavras-chave:
Comportamento de denúncia, preocupação com o ambiente, disponibilidade de producr, atitude.Resumo
Este documento irá explorar alguns dos principais antecedentes que impulsionam a intenção de denúncia de funcionários públicos não executivos em Kuala Lumpur. A Malásia ficou em 62 entre 180 países no Índice de Percepção da Corrupção (TI) da Transparency International (TI) de 2017. Os denunciantes podem ser considerados como um recurso valioso para as organizações e podem ser benéficos para impedir delitos corporativos e atos questionáveis. No entanto, a literatura anterior sobre denúncias concentra-se sobretudo em responder a fatores relacionados com a denúncia, as consequências e as características dos denunciantes e existe uma escassez de pesquisas sobre a percepção dos funcionários do setor público em relação aos comportamentos de denúncia. O presente estudo tenta preencher a lacuna de pesquisa, concentrando-se em funcionários não executivos de nível inferior como potenciais denunciantes no setor público. Esta foi uma pesquisa quantitativa e usando um método de pesquisa, os dados foram coletados de uma amostra de 100 funcionários públicos em Kuala Lumpur. O software AMOS desenvolvido para análise da Modelagem de Equações de Estrutura (SEM) e SPSS foi utilizado. Com base nos coeficientes de trajetória padronizados do modelo estrutural, os achados revelaram que apenas as atitudes e normas subjetivas têm impacto significativo no comportamento de denúncia. No entanto, os resultados mostram que não existe relação direta entre o controle comportamental percebido e o comportamento de denúncia. As conclusões apoiaram os resultados de alguns estudos anteriores e também trouxeram várias novas ideias, como a importância da atitude em relação à denúncia em Kuala Lumpur. Os resultados também fornecerão implicações teóricas e práticas para os formuladores de políticas, organizações e instituições para facilitar e apoiar denúncias com a intenção de melhorar a prestação de contas e a boa governança. Os empregadores devem tomar medidas para implementar políticas internas para fornecer proteções e incentivos suficientes para potenciais delatores a fim de incentivar denúncias internas.
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Referências
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Alkhateeb, M. (2018). Multiple Representations in 8th Grade Mathematics Textbook and the Extent to which Teachers Implement Them. International Electronic Journal of Mathematics Education, 14(1), 137-145.
Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review, 45(1), 10-23.
Alleyne, P. (2016). The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados. Journal of Applied Accounting Research, 17(2), 190-210.
Anggraini, F. R. R., & Siswanto, F. A. J. (2016). The Role of Perceived Behavioral Control and Subjective Norms to Internal Auditors' Intention in Conveying Unethical Behavior: A Case Study in Indonesia. Review of Integrative Business and Economics Research, 5(2), 141.
Apaza, C. R., & Chang, Y. (2011). What makes whistleblowing effective: Whistleblowing in Peru and South Korea. Public Integrity, 13(2), 113-130.
Awang, Z. (2012). Research methodology and data analysis. Selangor, Malaysia: Penerbit Universiti Teknologi MARA Press.
Beard, D. F. (2007). Retaliation: unlawful, unethical, or just to be expected?. Strategic Finance, 89(2), 32.
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Berry, B. (2004). Organizational culture: A framework and strategies for facilitating employee whistleblowing. Employee Responsibilities and Rights Journal, 16(1), 1-11.
Bogdanovi?, M., & Tyll, L. (2016). Attitude of Management students towards whistleblowing: Evidence from Croatia. Central European Business Review, 5(1), 45.
Brink, A. G., Lowe, D. J., & Victoravich, L. M. (2017). The public company whistleblowing environment: Perceptions of a wrongful act and monetary attitude. Accounting and the Public Interest, 17(1), 1-30.
Brown, J. O., Hays, J., & Stuebs Jr, M. T. (2016). Modeling accountant whistleblowing intentions: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest, 16(1), 28-56.
Camerer, L. (2001). Protecting whistle blowers in South Africa: The Protected Disclosures Act, no 26 of 2000.
Cavana, R. Y., Delahaye, B. L., & Sekaran, U. (2001). Applied business research: Qualitative and quantitative methods. John Wiley & Sons Australia.
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Dasgupta, S., & Kesharwani, A. (2010). Whistleblowing: a survey of literature. The IUP Journal of Corporate Governance, 9(4), 57-70.
Dreher, A., & Herzfeld, T. (2005). The economic costs of corruption: A survey and new evidence.
Eaton, T. V., & Akers, M. D. (2007). Whistleblowing and good governance. The CPA Journal.
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Johan, S. (2018). Whistleblowers need more protection to combat wrongdoing. Retrieved from: https://www.thestar.com.my/opinion/columnists/a-humble-submission/2018/02/22/(Accessed May 11, 2018)
Kaplan, S. E., & Schultz, J. J. (2007). Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting. Journal of Business Ethics, 71(2), 109-124.
Kashif, M., Zarkada, A., & Ramayah, T. (2018). The impact of attitude, subjective norms, and perceived behavioural control on managers’ intentions to behave ethically. Total Quality Management & Business Excellence, 29(5-6), 481-501.
Latan, H., Ringle, C. M., & Jabbour, C. J. C. (2018). Whistleblowing intentions among public accountants in Indonesia: testing for the moderation effects. Journal of Business Ethics, 152(2), 573-588.
Lavena, C. F. (2016). Whistle-blowing: individual and organizational determinants of the decision to report wrongdoing in the federal government. The American Review of Public Administration, 46(1), 113-136.
Liyanarachchi, G., & Newdick, C. (2009). The impact of moral reasoning and retaliation on whistle-blowing: New Zealand evidence. Journal of Business Ethics, 89(1), 37-57.
Lovell, A. (2003). The enduring phenomenon of moral muteness: suppressed whistleblowing. Public Integrity, 5(3), 187-204.
“More whistleblowers are coming forward” (2017, 21 Spetember). More whistleblowers are coming forward. Retrieved from: https://www.thestar.com.my/news/nation/2017/09/21/ more-whistleblowers-are-coming-forward-/ (Accessed February 12, 2018)
Mesmer-Magnus, J. R. „& Viswesvaran, C.(2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62(3), 277-297.
Near, J. P., Rehg, M. T., Van Scotter, J. R., & Miceli, M. P. (2004). Does type of wrongdoing affect the whistle-blowing process?. Business Ethics Quarterly, 14(2), 219-242.
Oh, L. B., & Teo, H. H. (2010). To blow or not to blow: An experimental study on the intention to whistleblow on software piracy. Journal of Organizational Computing and Electronic Commerce, 20(4), 347-369.
Pallant, J. (2011). SPSS Survival manual: a step by step guide to data analysis using SPSS. Crows Nest. New South Wales: Allen & Unwin.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior–A survey of South Korean police officers. Journal of business ethics, 85(4), 545-556.
Park, H. S., & Levine, T. R. (1999). The theory of reasoned action and self?construal: Evidence from three cultures. Communications Monographs, 66(3), 199-218.
Pemandu, (2011). Government Transformation Programme. Fighting Corruption. Retrieved
from: http://gtp.pemandu.gov.my/gtp/Fighting_Corruption- (Accessed January 12. 2018).
Ponnu, C. H., Naidu, K., & Zamri, W. (2008). Determinants of whistle blowing. International review of business research papers, 4(1), 276-298.
Rothwell, G. R., & Baldwin, J. N. (2006). Ethical climates and contextual predictors of whistle-blowing. Review of Public Personnel Administration, 26(3), 216-244.
Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors Influencing the Whistleblowing Behaviour: A Perspective from the Theory of Planned Behaviour. Asian Journal of Business and Accounting, 10(2), 187-214.
Salleh, K., & Yunus, N. S. (2015). Encouraging factors for whistleblowing in public sector: Malaysian case evidence.
Saunders, M., Lewis, P., & Thornhill, A. (2009). Research methods for business students. Pearson education.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Siddiquee, N. A. (2010). Combating corruption and managing integrity in Malaysia: A critical overview of recent strategies and initiatives. Public Organization Review, 10(2), 153-171.
Schwarzer, R. (2014). Self-efficacy: Thought control of action. Taylor & Francis.
Trongmateerut, P., & Sweeney, J. T. (2013). The influence of subjective norms on whistle-blowing: A cross-cultural investigation. Journal of business ethics, 112(3), 437-451.
Varelius, J. (2009). Is whistle-blowing compatible with employee loyalty?. Journal of Business Ethics, 85(2), 263-275.
“Whistleblowing: Doing things the right way” (2012, 4 October). Whistleblowing: Doing things the right way. Retrieved from: https://www.thestar.com.my/news/nation/2012/10/04/ whistleblowing--doing-the-right-thing-the-right-way/ (Accessed March 11 2018).
Winardi, R. D. (2013). The influence of individual and situational factors on lower-level civil servants’whistle-blowing intention in indonesia. Journal of Indonesian economy and business, 28(3), 361-376.
Zakaria, M., Razak, S. N. A. A., & Yusoff, M. S. A. (2016). The Theory of Planned Behaviour as a Framework for Whistle-Blowing Intentions. Review of European Studies, 8(3), 221.
Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin, M. (2013). Business research methods. Cengage Learning.
Ajzen, I. (1987). Attitudes, traits, and actions: Dispositional prediction of behavior in personality and social psychology. In Advances in experimental social psychology (Vol. 20, pp. 1-63). Academic Press.
Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behaviour.
Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211.
Alkhateeb, M. (2018). Multiple Representations in 8th Grade Mathematics Textbook and the Extent to which Teachers Implement Them. International Electronic Journal of Mathematics Education, 14(1), 137-145.
Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review, 45(1), 10-23.
Alleyne, P. (2016). The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados. Journal of Applied Accounting Research, 17(2), 190-210.
Anggraini, F. R. R., & Siswanto, F. A. J. (2016). The Role of Perceived Behavioral Control and Subjective Norms to Internal Auditors' Intention in Conveying Unethical Behavior: A Case Study in Indonesia. Review of Integrative Business and Economics Research, 5(2), 141.
Apaza, C. R., & Chang, Y. (2011). What makes whistleblowing effective: Whistleblowing in Peru and South Korea. Public Integrity, 13(2), 113-130.
Awang, Z. (2012). Research methodology and data analysis. Selangor, Malaysia: Penerbit Universiti Teknologi MARA Press.
Beard, D. F. (2007). Retaliation: unlawful, unethical, or just to be expected?. Strategic Finance, 89(2), 32.
Bedi, R. S. (2018). Malaysia drops two points in corruption index. Retrieved from https://www.thestar.com.my/news/nation/2018/02/22/malaysia-drops-two-points-in-corruption-index/ (Accessed May 12, 2018).
Berry, B. (2004). Organizational culture: A framework and strategies for facilitating employee whistleblowing. Employee Responsibilities and Rights Journal, 16(1), 1-11.
Bogdanovi?, M., & Tyll, L. (2016). Attitude of Management students towards whistleblowing: Evidence from Croatia. Central European Business Review, 5(1), 45.
Brink, A. G., Lowe, D. J., & Victoravich, L. M. (2017). The public company whistleblowing environment: Perceptions of a wrongful act and monetary attitude. Accounting and the Public Interest, 17(1), 1-30.
Brown, J. O., Hays, J., & Stuebs Jr, M. T. (2016). Modeling accountant whistleblowing intentions: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest, 16(1), 28-56.
Camerer, L. (2001). Protecting whistle blowers in South Africa: The Protected Disclosures Act, no 26 of 2000.
Cavana, R. Y., Delahaye, B. L., & Sekaran, U. (2001). Applied business research: Qualitative and quantitative methods. John Wiley & Sons Australia.
Daft, R.L. (2006). The new era of management. International edition. Australia: South Western Thompson
Dasgupta, S., & Kesharwani, A. (2010). Whistleblowing: a survey of literature. The IUP Journal of Corporate Governance, 9(4), 57-70.
Dreher, A., & Herzfeld, T. (2005). The economic costs of corruption: A survey and new evidence.
Eaton, T. V., & Akers, M. D. (2007). Whistleblowing and good governance. The CPA Journal.
Government Transformation Programme (2018). (Online) Available from: http://gtp.pemandu.gov.my/gtp/Fighting_Corruption-@-Fighting_Corruption_Overview (Assesed May 20, 2018).
Gundlach, M. J., Douglas, S. C., & Martinko, M. J. (2003). The decision to blow the whistle: A social information processing framework. Academy of management Review, 28(1), 107-123.
Hellriegel, D., Jackson, S.E., Slocum, J., Staude, G. & Associates (2001). Management. Cape
Town: Oxford University Press.
Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2006). Multivariate data analysis (Vol. 6).
Johan, S. (2018). Whistleblowers need more protection to combat wrongdoing. Retrieved from: https://www.thestar.com.my/opinion/columnists/a-humble-submission/2018/02/22/(Accessed May 11, 2018)
Kaplan, S. E., & Schultz, J. J. (2007). Intentions to report questionable acts: An examination of the influence of anonymous reporting channel, internal audit quality, and setting. Journal of Business Ethics, 71(2), 109-124.
Kashif, M., Zarkada, A., & Ramayah, T. (2018). The impact of attitude, subjective norms, and perceived behavioural control on managers’ intentions to behave ethically. Total Quality Management & Business Excellence, 29(5-6), 481-501.
Latan, H., Ringle, C. M., & Jabbour, C. J. C. (2018). Whistleblowing intentions among public accountants in Indonesia: testing for the moderation effects. Journal of Business Ethics, 152(2), 573-588.
Lavena, C. F. (2016). Whistle-blowing: individual and organizational determinants of the decision to report wrongdoing in the federal government. The American Review of Public Administration, 46(1), 113-136.
Liyanarachchi, G., & Newdick, C. (2009). The impact of moral reasoning and retaliation on whistle-blowing: New Zealand evidence. Journal of Business Ethics, 89(1), 37-57.
Lovell, A. (2003). The enduring phenomenon of moral muteness: suppressed whistleblowing. Public Integrity, 5(3), 187-204.
“More whistleblowers are coming forward” (2017, 21 Spetember). More whistleblowers are coming forward. Retrieved from: https://www.thestar.com.my/news/nation/2017/09/21/ more-whistleblowers-are-coming-forward-/ (Accessed February 12, 2018)
Mesmer-Magnus, J. R. „& Viswesvaran, C.(2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of Business Ethics, 62(3), 277-297.
Near, J. P., Rehg, M. T., Van Scotter, J. R., & Miceli, M. P. (2004). Does type of wrongdoing affect the whistle-blowing process?. Business Ethics Quarterly, 14(2), 219-242.
Oh, L. B., & Teo, H. H. (2010). To blow or not to blow: An experimental study on the intention to whistleblow on software piracy. Journal of Organizational Computing and Electronic Commerce, 20(4), 347-369.
Pallant, J. (2011). SPSS Survival manual: a step by step guide to data analysis using SPSS. Crows Nest. New South Wales: Allen & Unwin.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior–A survey of South Korean police officers. Journal of business ethics, 85(4), 545-556.
Park, H. S., & Levine, T. R. (1999). The theory of reasoned action and self?construal: Evidence from three cultures. Communications Monographs, 66(3), 199-218.
Pemandu, (2011). Government Transformation Programme. Fighting Corruption. Retrieved
from: http://gtp.pemandu.gov.my/gtp/Fighting_Corruption- (Accessed January 12. 2018).
Ponnu, C. H., Naidu, K., & Zamri, W. (2008). Determinants of whistle blowing. International review of business research papers, 4(1), 276-298.
Rothwell, G. R., & Baldwin, J. N. (2006). Ethical climates and contextual predictors of whistle-blowing. Review of Public Personnel Administration, 26(3), 216-244.
Rustiarini, N. W., & Sunarsih, N. M. (2017). Factors Influencing the Whistleblowing Behaviour: A Perspective from the Theory of Planned Behaviour. Asian Journal of Business and Accounting, 10(2), 187-214.
Salleh, K., & Yunus, N. S. (2015). Encouraging factors for whistleblowing in public sector: Malaysian case evidence.
Saunders, M., Lewis, P., & Thornhill, A. (2009). Research methods for business students. Pearson education.
Sekaran, U., & Bougie, R. (2016). Research methods for business: A skill building approach. John Wiley & Sons.
Siddiquee, N. A. (2010). Combating corruption and managing integrity in Malaysia: A critical overview of recent strategies and initiatives. Public Organization Review, 10(2), 153-171.
Schwarzer, R. (2014). Self-efficacy: Thought control of action. Taylor & Francis.
Trongmateerut, P., & Sweeney, J. T. (2013). The influence of subjective norms on whistle-blowing: A cross-cultural investigation. Journal of business ethics, 112(3), 437-451.
Varelius, J. (2009). Is whistle-blowing compatible with employee loyalty?. Journal of Business Ethics, 85(2), 263-275.
“Whistleblowing: Doing things the right way” (2012, 4 October). Whistleblowing: Doing things the right way. Retrieved from: https://www.thestar.com.my/news/nation/2012/10/04/ whistleblowing--doing-the-right-thing-the-right-way/ (Accessed March 11 2018).
Winardi, R. D. (2013). The influence of individual and situational factors on lower-level civil servants’whistle-blowing intention in indonesia. Journal of Indonesian economy and business, 28(3), 361-376.
Zakaria, M., Razak, S. N. A. A., & Yusoff, M. S. A. (2016). The Theory of Planned Behaviour as a Framework for Whistle-Blowing Intentions. Review of European Studies, 8(3), 221.
Zikmund, W. G., Babin, B. J., Carr, J. C., & Griffin, M. (2013). Business research methods. Cengage Learning.
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Publicado
2019-02-27
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Binti Dalan, S. N. A., Kartar Singh, D. J. S., Selvanathan, D. M., & Harbindar Jeet Singh, J. K. (2019). Comportamento de denúncias no trabalho: um estudo entre servidores públicos não executivos na Malásia. Amazonia Investiga, 8(18), 337–350. Recuperado de https://amazoniainvestiga.info/index.php/amazonia/article/view/316
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