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Journals / Avrasya Sosyal ve Ekonomi Araştırmaları Dergisi / 2025 / Cilt: 12 Sayı: 4

WHISTLEBLOWING ON ACCOUNTING PROFESSION: WHAT DO ACCOUNTING PROFESSION INTERNS THINK?

D. Ali Kızılyalçın(Kuyucak Meslek Yüksekokulu)0000-0002-9979-8264
Pages
70–89
Publication Date
2025-10-31
DOI
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AI Summary & Key Takeaways

AI Insight
⚡ TL;DR(Too Long; Didn't Read)

Accordingly, a positive, significant but weak relationship was found between perceived behavioral control and internal whistleblowing intention, and a negative, weak but significant relationship between external whistleblowing intention; a positive, significant but weak relationship between perceived moral intensity and internal whistleblowing intention and a positive, significant but weak relationship between external whistleblowing intention; a positive, significant but weak relationship between perceived organizational support and internal whistleblowing intention and a positive, significant but weak relationship between external whistleblowing intention; and finally, a positive, significant but weak relationship between professional commitment and internal and external whistleblowing intention.

📌 3 Key Takeaways

🎯
Objective & Hypothesis:Whistleblowing can be defined as the reporting of illegal/illegitimate information within the company to the relevant parties within or outside the company, who are believed to solve the problems.
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Key Findings & Data:Correlation analyses (Spearman and Pearson) were performed on the data obtained through the survey using the SPSS 29 package program.
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Conclusion & Impact:Accordingly, a positive, significant but weak relationship was found between perceived behavioral control and internal whistleblowing intention, and a negative, weak but significant relationship between external whistleblowing intention; a positive, significant but weak relationship between perceived moral intensity and internal whistleblowing intention and a positive, significant but weak relationship between external whistleblowing intention; a positive, significant but weak relationship between perceived organizational support and internal whistleblowing intention and a positive, significant but weak relationship between external whistleblowing intention; and finally, a positive, significant but weak relationship between professional commitment and internal and external whistleblowing intention.
🔬Design:Survey & Empirical Study
📍Scope:Comprehensive Sample
⚙️Variables:İhbar Niyetleri · Algılanan Davranışsal Kontrol · Algılanan Örgütsel Destek

Abstract

Whistleblowing can be defined as the reporting of illegal/illegitimate information within the company to the relevant parties within or outside the company, who are believed to solve the problems. According to the literature on the subject, whistleblowing is not an easy activity and many factors can have an effect on the intention to whistleblowing. In this context, the aim of the study is to investigate the effects of perceived moral intensity, perceived organizational support, perceived behavioral control and professional commitment on the internal and external whistleblowing intentions of accounting professional interns. An online survey was applied to accounting professional interns reached through social media accounts. Correlation analyses (Spearman and Pearson) were performed on the data obtained through the survey using the SPSS 29 package program. As a result of the analysis, it was observed that there was a relationship between accounting professional interns' internal whistleblowing and/or external whistleblowing intentions and perceived behavioral control, perceived organizational support, perceived moral intensity and professional commitment. Accordingly, a positive, significant but weak relationship was found between perceived behavioral control and internal whistleblowing intention, and a negative, weak but significant relationship between external whistleblowing intention; a positive, significant but weak relationship between perceived moral intensity and internal whistleblowing intention and a positive, significant but weak relationship between external whistleblowing intention; a positive, significant but weak relationship between perceived organizational support and internal whistleblowing intention and a positive, significant but weak relationship between external whistleblowing intention; and finally, a positive, significant but weak relationship between professional commitment and internal and external whistleblowing intention.

Özet

İhbarcılık, işletme içindeki yasadışı/gayrimeşru bilgilerin ilgililer tarafından sorunları çözeceğine inanılan işletme içindeki ya da işletme dışındaki ilgililere bildirilmesi olarak ifade edilebilir. Konu hakkındaki literatüre göre ihbarcılık kolay bir faaliyet değildir ve ihbarda bulunma niyeti üzerinde pek çok faktör etkili olabilmektedir. Bu bağlamda çalışmanın amacı, muhasebe meslek stajyerlerinin iç ve dış ihbarda bulunma niyetleri üzerinde algılanan ahlaki yoğunluk, algılanan örgütsel destek, algılanan davranışsal kontrol ve mesleki bağlılığın etkisinin araştırılmasıdır. Sosyal medya hesapları aracılığıyla ulaşılan muhasebe meslek stajyerlerine çevrimiçi anket uygulanmıştır. SPSS 29 paket programı kullanılarak anket yoluyla ulaşılan verilerin korelasyon analizleri (Spearman ve Pearson) gerçekleştirilmiştir. Analiz sonucunda genel olarak muhasebe stajyerlerinin, iç ihbar ve/veya dış ihbar niyetleri ile algılanan davranışsal kontrol, algılanan örgütsel destek, algılanan ahlaki yoğunluk ve mesleki bağlılıkları arasında bir ilişki olduğu görülmüştür. Buna göre; algılanan davranışsal kontrol ile içsel ihbarcılık niyeti arasında pozitif, anlamlı ama zayıf bir ilişki, dışsal ihbarcılık niyeti arasında negatif, zayıf ancak anlamlı bir ilişki; algılanan ahlaki yoğunluk ile içsel ihbarcılık niyeti arasında pozitif, anlamlı ancak zayıf bir ilişki, dışsal ihbarcılık niyeti arasında pozitif, anlamlı ancak zayıf bir ilişki; algılanan örgütsel destek ile içsel ihbarcılık niyeti arasında pozitif, anlamlı ancak zayıf bir ilişki, dışsal ihbarcılık niyeti arasında pozitif, anlamlı ancak zayıf bir ilişki ve son olarak mesleki bağlılık ile içsel ve dışsal ihbarcılık niyeti arasında pozitif, anlamlı ancak zayıf bir ilişki bulunmuştur.

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Cite This Article

Kızılyalçın, D. A. (2025). WHISTLEBLOWING ON ACCOUNTING PROFESSION: WHAT DO ACCOUNTING PROFESSION INTERNS THINK?. Avrasya Sosyal ve Ekonomi Araştırmaları Dergisi, Cilt: 12 Sayı: 4, 70–89. https://ajindex.com/articles/1456879

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