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A Quantitative Study on Finance and Accounting Employees' Internal Whistleblowing Intentions at 501(c)(3) Nonprofits.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	A Quantitative Study on Finance and Accounting Employees' Internal Whistleblowing Intentions at 501(c)(3) Nonprofits./
Author:	Munro, Danielle.
Description:	1 online resource (195 pages)
Notes:	Source: Dissertations Abstracts International, Volume: 85-09, Section: A.
Contained By:	Dissertations Abstracts International85-09A.
Subject:	Finance. -
Online resource:	click for full text (PQDT)
ISBN:	9798381750317

A Quantitative Study on Finance and Accounting Employees' Internal Whistleblowing Intentions at 501(c)(3) Nonprofits.
Munro, Danielle.

A Quantitative Study on Finance and Accounting Employees' Internal Whistleblowing Intentions at 501(c)(3) Nonprofits. - 1 online resource (195 pages)

Source: Dissertations Abstracts International, Volume: 85-09, Section: A.

Thesis (D.B.A.)--Columbia Southern University, 2023.

Includes bibliographical references

Nonprofit organizations provide essential services and support to vulnerable populations; however, fraud and corruption pose significant problems within the sector. Nonprofit employees' willingness to whistleblow internally when they witness fraud or corruption is crucial for nonprofit organizations to limit the consequences of unethical activities. This study on the impact of organizational identification and psychological safety on internal whistleblowing intentions in the nonprofit context addresses a gap in the literature, where there is a dearth of research on the topics of whistleblowing in the nonprofit sector when compared to the public and private sectors. A sample of 81 participants employed full-time in either an accounting or finance-related position at a 501(c)(3) nonprofit organization in the United States were surveyed. The resulting model revealed that while organizational identification accounted for 19.96% of a respondent's whistleblowing intentions, psychological safety held a marginally lesser influence, explaining 19.01%. However, when considered collectively, these variables explain 27.83% of a person's internal whistleblowing intentions. Such findings bear significant implications for nonprofits. By recognizing the measurable influence of an employee's organizational identification and their perceived psychological safety, it allows organizations to understand and subsequently design strategies that foster the internal whistleblowing intentions of their staff, ultimately creating a more transparent and ethically robust organizational culture.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798381750317Subjects--Topical Terms:

559073
Finance.
Subjects--Index Terms:

Business ethicsIndex Terms--Genre/Form:

554714
Electronic books.

A Quantitative Study on Finance and Accounting Employees' Internal Whistleblowing Intentions at 501(c)(3) Nonprofits.
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504 $a Includes bibliographical references
520 $a Nonprofit organizations provide essential services and support to vulnerable populations; however, fraud and corruption pose significant problems within the sector. Nonprofit employees' willingness to whistleblow internally when they witness fraud or corruption is crucial for nonprofit organizations to limit the consequences of unethical activities. This study on the impact of organizational identification and psychological safety on internal whistleblowing intentions in the nonprofit context addresses a gap in the literature, where there is a dearth of research on the topics of whistleblowing in the nonprofit sector when compared to the public and private sectors. A sample of 81 participants employed full-time in either an accounting or finance-related position at a 501(c)(3) nonprofit organization in the United States were surveyed. The resulting model revealed that while organizational identification accounted for 19.96% of a respondent's whistleblowing intentions, psychological safety held a marginally lesser influence, explaining 19.01%. However, when considered collectively, these variables explain 27.83% of a person's internal whistleblowing intentions. Such findings bear significant implications for nonprofits. By recognizing the measurable influence of an employee's organizational identification and their perceived psychological safety, it allows organizations to understand and subsequently design strategies that foster the internal whistleblowing intentions of their staff, ultimately creating a more transparent and ethically robust organizational culture.
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