ÖNCÜLLERİ VE SONUÇLARI  BAĞLAMINDA “WHISTLEBLOWING:  SORUN BİLDİRME”

Hayat Ebru ERDOST ÇOLAK; Esra GENÇ

Makale detayları

ÖNCÜLLERİ VE SONUÇLARI BAĞLAMINDA “WHISTLEBLOWING: SORUN BİLDİRME”

Yazarlar:

Hayat Ebru ERDOST ÇOLAK | Esra GENÇ

Yayıncı:

TÜRMOB

Dergi:

Accounting and Auditing Review 2018 Vol.18 Issue 55, pp.41-58

Belge Tipi:

Makale

Yayın Tarihi:

9/2018

Belge Dili:

Türkçe

Document ID (Org No.):

2000583103

Sıklık:

Üç Yıllık

pISSN:

1307-6639

Özet:

 

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.

 

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.

Makale detayları

ÖNCÜLLERİ VE SONUÇLARI BAĞLAMINDA “WHISTLEBLOWING: SORUN BİLDİRME”

Yazarlar: Hayat Ebru ERDOST ÇOLAK | Esra GENÇ

Yayıncı: TÜRMOB

Dergi: Accounting and Auditing Review 2018 Vol.18 Issue 55, pp.41-58

Belge Tipi: Makale

Yayın Tarihi: 9/2018

Belge Dili: Türkçe

Document ID (Org No.): 2000583103

Sıklık: Üç Yıllık

pISSN: 1307-6639

Sayı

Yazarlar:

Hayat Ebru ERDOST ÇOLAK | Esra GENÇ

Yayıncı:

TÜRMOB

Dergi:

Accounting and Auditing Review 2018 Vol.18 Issue 55, pp.41-58

Belge Tipi:

Makale

Yayın Tarihi:

9/2018

Belge Dili:

Türkçe

Document ID (Org No.):

2000583103

Sıklık:

Üç Yıllık

pISSN:

1307-6639