Dergiler / Muhasebe ve Denetime Bakış / 2018 / Cilt: 18 - Sayı: 55
ÖNCÜLLERİ VE SONUÇLARI BAĞLAMINDA “WHISTLEBLOWING: SORUN BİLDİRME”
- Sayfa
- 41–58
- DOI
- —
Özet
Whistleblowing, örgütlerdeki yasal olmayan ve/veya etik dışı davranışların, gönüllü olarak ifşa edilmesi eylemidir. Amaç, uygunsuz davranışın sonlandırılmasıdır. Süreç, örgüt içine ya da dışına ifşaat şeklinde olabileceği gibi; anonim ya da kimliği belirli şekilde de olabilir. Whistleblowing yolsuzlukları ve haksız kazançları önleyen etkili araçlardan birisidir
Abstract
Whistleblowing is the act of voluntarily disclosing illegal and/or unethical behavior or practices in organizations. The goal is to end inappropriate behavior. The process may be in the form of anonym or explicit disclosure of inappropriate behavior to within or outside the organization. The purpose of this study is to make a general assessment about whistleblowing in the context of its antecedents and consequences. An in-depth literature review was conducted for this purpose. This review suggests that whether whistleblowers are a “treacherous” or “hero” and whether they should observe public benefit and report illegal/unethical practices or be loyal to their organizations are some current topics being investigated.Antecedents of whistleblowing have been examined at the individual level through such variables, as locus of control, altruism, extrovertedness and concern for safety and environmental issues. At the organizational level, the existence of organizational policies towards whistleblowing and their impact on the act of whistleblowing have been among the issues examined.Whistleblowing has also been assessed in terms of its costs to whistleblowers and organizations. These assessments have indicated that whistleblowing to outside the organization results in legal sanctions and damaged reputation while whistleblowing to within the organization allows the problem to be solved without having too much damage