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

Authors : D. Ali Kızılyalçın

Pages : 70-89

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Publication Date : 2025-10-31

Article Type : Research Paper

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.
Keywords : İhbar Niyetleri, Algılanan Davranışsal Kontrol, Algılanan Örgütsel Destek, Algılanan Ahlaki Yoğunluk, Mesleki Bağlılık

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