Thesis (Ph.D.)--University of Nebraska-Lincoln, 2008. / Title from title screen (site viewed Mar. 5, 2009). PDF text: viii, 129 p. : col. ill. ; 844 K. UMI publication number: AAT 3330849. Includes bibliographical references. Also available in microfilm and microfiche formats.

Thesis (Ph. D.)--University of Hawaii at Manoa, 2004. / Includes bibliographical references (leaves 71-80).

Thesis (Ph. D.)--University of Hawaii at Manoa, 2004. / Includes bibliographical references (leaves 71-80).

Thesis (Ph. D.)--Indiana University of Pennsylvania. / Includes bibliographical references.

Thesis (Ph. D.)--Washington State University, December 2006. / Includes bibliographical references (p. 99-109).

Workplace corruption is a serious problem in South Africa which threatens to undermine our hard earned democracy. The devastating effects of workplace corruption are immeasurable and can lead to a major downfall of the sound economic development that people of this country have achieved. Awarding of tenders to incompetent and ill-prepared tenderers, recruiting and unfairly appointing unqualified candidates, contravening Health and Safety laws and endangering lives of the public are but few of the examples of corrupt activities that individuals and organizations commit. Disclosure of information about organizational malpractice is known as whistle-blowing. Individual employees are usually the first ones to know if any wrongdoing is taking place. It is choices that these individuals make which determine whether wrongdoing continues unnoticed or is exposed early enough. Whistle-blowing has been identified as an important tool that can assist organizations to detect internal problems and ultimately stop them before they become an emergency. In an effort to promote a culture of whistle-blowing, South Africa has developed legislation which seeks to address the problem of workplace corruption. The Protected Disclosures Act (No. 26 of 2000), otherwise known as the 'Whistle-blowers Act' makes provisions in terms of which employees in both the public and private sector who disclose information of corrupt conduct by their employers of fellow employees, are protected from occupational detriment. Eskom has its own whistle-blowing policy which in line with the requirements of the Protected Disclosures Act, seeks to address the problem of corruption within the organization. However, the increasing level of workplace corruption since the adoption of the Whistle-blowing policy seems to be alarming in the Eastern region. Certain Eskom departments in the Eastern Region, particularly the Contact Center, have lost a significant number of their staff to dismissals as a result of corruption and fraud. This is an indication that Eskom has committed itself as to be a corrupt free organization. However dismissing corrupt individuals cannot always be the best solution as it often has devastating effects to the organization in the long run. The application of Systems thinking tools, particularly the diagrams has been used in the study in order to uncover the underlying issues resulting to observed symptoms around whistle-blowing. Using a systematic approach this study investigated the views of managerial employees, non managerial employees and trade union leaders with regard to efficacy of the whistle-blowing policy in the Eastern Region. Managerial employees who were interviewed showed relative lack of understanding of the whistle-blowing policy and implications thereof. Non managerial workers who were interviewed during the course of this study also showed fear and preoccupation about saving their jobs rather than risk losing their careers by being conquerors of corruption. The findings further showed that organizational culture seems to concentrate mainly on understanding customer needs. This practice indicates that externally generated change takes precedence over proactive internal development. As Eskom is driven by the need to adapt to its ever-changing environment (in order to survive) this reduces the focus on internal developments, that is, creating the environment that is conducive for whistle-blowing to flourish. There does not seem to be effective mechanisms in place that could facilitate the disclosure of organizational misconduct in such a manner that it would benefit both individual (employees) disclosing wrongdoing and Eskom. Unintended consequences of dismissals seem also to be overlooked. The research concludes by recommending the greater use of the policy. This would entail intervention by top management, vigorous awareness campaigns and demystification of whistle-blowing. / Thesis (M.Com.)-University of KwaZulu-Natal, Durban, 2005.

M.Phil. / Whistleblowers have become known as being disloyal employees and troublemakers. This perception has caused whistle blowing to be despised rather than encouraged. Whistle blowing is effectively raising a concern about an impropriety that assists in ensuring individual responsibility and organisational accountability. Making disclosures causes employees to be victimised by their employers as well as fellow employees. Employees generally did not feel protected enough to come forward with information on corruption, even though the witness protection system had been reformed and was working well. A well functioning hotline system is of importance and should be linked to the implementation of a protection regime for whistle blowers. Employees making anonymous disclosures are difficult to investigate, in that problems in corroborating the information as well as in not being able to remedy the underlying cause of the disclosure exist. Hotlines through which the public and employees anonymously report suspected corruption does not satisfactory deal with the issues when the purpose of whistle blowing is to promote a culture of transparency and accountability. The aim is to provide provisions for employees to disclose information about suspected criminals or other irregular conduct without fear or reprisals. The Protected Disclosures Act is an important step in providing protection for those who expose corruption in the workplace. Employers and employees should be treated on an equal basis with regards to whistle blowing. It is in the best interest of both employees and employers to have internal channels that encourage protected disclosures, providing protection to both employers and employees. Different measures exist to protect whistleblowers. One such measure is by means of legislation. Secondly, courts have also developed principles in this regard. However, in certain instances, the labour law will not provide protection were a professional individual acts in breach of the confidentiality obligation vested upon him within the client professional relationship. Legislation relating to general protection such as the right to freedom of association and access to information, also provide protection. The codes of conduct and ethical rules of professional bodies can also be adapted to provide protection to professionals, including employment contracts that provide for protection in certain instances. Despite all of the above, instances will always arise where tensions exist and problems arise, such as the continuous tension between the monopoly of the state in respect of certain information and the question on which information should be protected under legislation. It is therefore clear that many instances arise where protection is not afforded to whistleblowers. To apply the protection afforded by the Protected Disclosure Act horizontally between private bodies, private bodies should be protected from detriment. A tax consultant aware that a client is defrauding the South African Revenue Service will fear that if it challenges the client or threatens to report the fraud, the client will cancel the contract. It is recommended that a more inclusive approach to employment is to be followed as "atypical" employment is on the increase in South Africa as in many other countries. Homework, where a person undertakes to work on contract from home as well as workers supplied by temporary employment services, enable the organisations to vary the number of workers deployed so as to ensure flexibility. Independent contractors are often in a good position to uncover and disclose irregular conduct in the private or public sector. In addition, it is also advised that applicants for employment in the definition of an employee in the Protected Disclosures Act be included. In order to protect whistle blowers further, the definition of occupational detriment in the above act should also be extended to include reprisal by employers such as the use or treat to use defamation suites and suites based on the alleged breach of confidentiality, a loss of a contract or the inexplicable failure to be given a contract in the instance of contract workers. In addition, the list of forms of occupational detriment to be suffered should be left open ended to allow recognition of further types of victimisation. The effectiveness of measures put in place within organisations to encourage employees to speak out against impropriety and misconduct will be difficult to determine as only when there has been non-adherence to the Protected Disclosures Act and the whistle blower has been detrimentally affected, will it come into force to protect bona fide whistleblowers.

Existing whistle-blower research has found that retaliation affects the whistle-blowing process. However, there is little literature focusing on the personal and emotional effects that retaliation can have on the whistle-blower’s life. Furthermore, while whistle-blowing has been studied in various organizational contexts, both public and private, virtually no research exists on whistle-blowing in the context of the public school system. This study examines the effects of the whistle-blowing process, specifically the effects of retaliation, on the life of the whistle-blower through a narrative identity construct in the context of the Texas Public School System. This study utilizes narrative analysis to understand the relationship between retaliation and the whistle-blowers’ narrative identity. the analysis reveals that whistle-blowers’ decisions to disclose instances of wrong-doing are motivated by their desired narrative identities. Furthermore, this study shows that retaliation has the greatest effect when it directly attacks the whistle-blowers’ identities.

Thesis (MPhil)--University of Stellenbosch, 2002. / Full text to be digitised and attached to bibliographic record. / ENGLISH ABSTRACT: This research project examines the concept and practice of whistle blowing with the aim of answering the fundamental question: when is whistle blowing morally justified or unjustified? While the different forms of whistle blowing receive attention, the focus is on the corporate world, or non-governmental whistle blowing. Whistle blowing in the corporate world has become a moral and strategic point of debate with the issue being how it can be employed as a mechanism against corruption and other forms of abuse in a way that is fair to employees, employers, and the public .. The project focuses on the moral justification of whistle blowing and the ethical framework within which it needs to function. The methodology used is that of an extensive literature study. The views of researchers' from different countries are discussed and analyzed, and the deontological and utilitarian approaches to ethical decision-making are used to arrive at deductive conclusions. It is concluded that from an ethical viewpoint, employees are morally obliged to blow the whistle to prevent potential harm to e.g. the public or the environment. Specific conditions must be satisfied, however, before whistle blowing against a corporation or employer can be regarded as morally justified. With reference to the views of researchers and a South African case study, it is established that whistle blowers need to be protected against retaliation from employers and that legislation in this regard has been lacking. An important mechanism to protect whistle blowers would be the introduction of laws to protect them against retaliatory actions such as dismissals or demotion. One of the aims of South Africa's Protected Disclosures Act (Act. No. 26, 2000) is to protect employees against any occupational detriment as a result of having blown the whistle in a manner consistent with the conditions outlined in the Act. It Is concluded that it is to the advantage of employers to promote a culture in which justified and responsible whistle blowing is encouraged and protected. Suggested ways to achieve this include developing an ethic of whistle blowing, involving unions, introducing rewards, instituting codes of ethics, and establishing specific complaint recipients within organizations. On the basis of a US case study and a study of relevant literature, it is concluded that employers and corporations also need to be protected against unethical whistle blowing. By laying down conditions that have to be met before an act of whistle blowing can be justified, the Protected Disclosures Act (Act No. 26, 2000) provides protection in this regard. The study concludes with a critical appraisal of the positive as well as the negative aspects of the Protected Disclosures Act. The Act provides the necessary legal framework and guidelines for fair and responsible whistle blowing with protection for both employees and employers, and as such could help to reduce crime and corruption in both the public and private sectors. In the South African context of high levels of poverty, illiteracy and unemployment, however, certain shortcomings are identified that may diminish the potential value of the Act. / AFRIKAANSE OPSOMMING: Hierdie navorsingsprojek ondersoek die konsep en praktyk van onthulling ("whistle blowing") met die doeI om die fundamentele vraag te beantvlloord: wanneer is onthulling moreel geregverdig of ongeregverdig? Hoewel daar gekyk word na die verskillende vorms wat onthulling kan aanneem is die fokus op die korporatiewe wêreld, of nieregeringsonthulling. Onthulling het in die korporatiewe wêreld 'n morele en strategiese besprekingspunt geword, met die strydvraag hoe dit as 'n meganisme teen korrupsie en ander skadelike praktyke aangewend kan word op 'n manier wat billik teenoor werknemers, werkgewers en die publiek is. Die projek fokus op die morele regverdiging van onthulling en die etiese raamwerk waarbinne dit moet funksioneer. Die metodologie behels 'n omvattende literatuurstudie. Die sienings van navorsers van verskillende lande word bespreek en ontleed, en die deontologiese en utilitaristiese benaderings tot etiese besluitneming word gebruik om deduktiewe afleidings te maak. Die gevolgtrekking is dat uit 'n etiese oogpunt, werknemers moreel verplig is om as onthulIers op te tree om potensiële skade vir bv. die publiek of die omgewing te voorkom. Daar moet egter aan spesifieke voorwaardes voldoen word voordat onthulling wat 'n korporasie of werkgewer benadeel, as moreel geregverdig beskou kan word. Met verwysing na die sienings van navorsers en 'n Suid-Afrikaanse gevallestudie word vasgestel dat onthulIers beskerm moet word teen wraakneming van werkgewers en dat wetgewing in hierdie verband ontbreek het. 'n Belangrike meganisme om onthulIers te beskerm sou wees die instelling van wette om beskerming te bied teen vergeldingsaksies van werkgewers soos ontslag of demosie. Een van die oogmerke van Suid-Afrika se Wet op Beskermde Bekendmakings (Wet. No. 26, 2000) is om werknemers te beskerm teen enige beroepsverwante nadeel as gevolg van 'n bekendmaking wat voldoen aan die voorwaardes wat in die Wet gestipuleer word. Die gevolgtrekking word gemaak dat dit tot werkgewers se voordeel is om 'n kultuur te bevorder waar geregverdigde en verantvlloordelike onthulling aangemoedig en beskerm word. Voorgestelde wyses waarop dit gedoen kan word, sluit in die ontwikkeling van 'n onthullingsetiek, om vakbonde te betrek, die instelling van belonings, die aanneem van etiese kodes en om spesifieke klagte-ontvangers binne organisasies te vestig. Na aanleiding van 'n VSA-gevallestudie en 'n studie van tersaaklike literatuur word die gevolgtrekking gemaak dat werkgewers en korporasies ook teen onetiese onthulling beskerm moet word. Die Wet op Beskermde Bekendmakings (Wet No. 26, 2000) bied beskerming in hierdie verband deur voorwaardes te stipuleer waaraan 'n bekendmaking moet voldoen voordat dit geregverdig is. Die studie word afgesluit met 'n kritiese evaluasie van die positiewe sowel as die negatiewe aspekte van die Wet op Beskermde Bekendmakings. Die Wet stel die nodige wetlike raamwerk en riglyne vir billike en verantwoordelike onthulling daar met beskerming vir werknemers sowel as werkgewers, en as sulks kan dit help om misdaad en korrupsie in beide die openbare en die private sektor te laat afneem. In die Suid- Afrikaanse konteks van hoë vlakke van armoede, ongeletterdheid en werkloosheid word daar egter bepaalde gebreke geïdentifiseer wat die potensiële waarde van die Wet mag verminder.

ABSTRACT THE IMPACT OF MATERIALITY, PERSONALITY TRAITS, AND ETHICAL POSITION ON WHISTLE-BLOWING INTENTIONS By Karl Bryan Menk A dissertation submitted in partial fulfillment of the requirements for the degree of Doctor of Philosophy in Business at Virginia Commonwealth University Virginia Commonwealth University, 2011 Dissertation Director: Dr. Benson Wier, Ph.D. Professor of Accounting, School of Business Throughout the previous decade, numerous scandals have been reported through employees engaging in whistle-blowing activities. The importance of whistle-blowing in a corporate environment is encouraged through the protections provided to employees engaging in whistle-blowing activities and has been identified as a significant factor in fraud prevention. Despite the importance of the role of whistle-blowing, employees are often hesitant to report a problem due to potential repercussions and retaliations. This study was motivated by the importance of whistle-blowing actions on businesses and the environment in which businesses operate as well as a desire to better understand the underlying causes of an individual’s decision to engage in whistle-blowing practices. This study examines the impact of personality traits, ethical position, and the materiality of a problem on an individual’s decision to engage in whistle-blowing activities. Participants were asked to evaluate a scenario involving the improper recording of revenues. In the high materiality scenario, the inappropriate revenues represented 10 percent of the annual revenues of the firm. Only 1 percent of the annual revenues were incorrectly reported in the low materiality scenario. The study tested multiple hypotheses using survey data collected from upper level accounting students attending a 4 year university. The results of this study indicate that the ethical position of an individual is the most strongly related to an individual’s intention to engage in whistle-blowing activities. The presence of more pro-social personality traits in the decision maker is also positively related to the decision to whistle-blow but not as significantly as ethical position.