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Article: The drivers in the use of online whistle-blowing reporting systems

TitleThe drivers in the use of online whistle-blowing reporting systems
Authors
Keywordsorganizational governance
risk
trust
whistle-blowing
whistle-blowing reporting systems
IT artifacts
computer abuse
anonymity
organizational failure
Issue Date2013
Citation
Journal of Management Information Systems, 2013, v. 30, n. 1, p. 153-189 How to Cite?
AbstractOnline whistle-blowing reporting systems (WBRS) have become increasingly prevalent channels for reporting organizational failures. The Sarbanes-Oxley Act and similar international laws now require firms to establish whistle-blowing (WB) procedures and WBRSs, increasing the importance of WB research and applications. Although the literature has addressed conventional WB behavior, it has not explained or measured the use of WBRSs in online contexts that could significantly alter elements of anonymity, trust, and risk for those using such reporting tools. This study proposes the WBRS model (WBRS-M). Using actual working professionals in an online experiment of hypothetical scenarios, we empirically tested the WBRS-M for reporting computer abuse and find that anonymity, trust, and risk are highly salient in the WBRS context. Our findings suggest that we have an improved WB model with increased explanatory power. Organizations can make WB less of a professional taboo by enhancing WBRS users' perceptions of trust and anonymity. We also demonstrate that anonymity means more than the mere lack of identification, which is not as important in this context as other elements of anonymity. © 2013 M.E. Sharpe, Inc. All rights reserved.
Persistent Identifierhttp://hdl.handle.net/10722/233826
ISSN
2015 Impact Factor: 3.025
2015 SCImago Journal Rankings: 3.036

 

DC FieldValueLanguage
dc.contributor.authorLowry, Paul-
dc.contributor.authorMoody, Gregory-
dc.contributor.authorGalletta, Dennis-
dc.contributor.authorVance, Anthony-
dc.date.accessioned2016-09-27T07:21:45Z-
dc.date.available2016-09-27T07:21:45Z-
dc.date.issued2013-
dc.identifier.citationJournal of Management Information Systems, 2013, v. 30, n. 1, p. 153-189-
dc.identifier.issn0742-1222-
dc.identifier.urihttp://hdl.handle.net/10722/233826-
dc.description.abstractOnline whistle-blowing reporting systems (WBRS) have become increasingly prevalent channels for reporting organizational failures. The Sarbanes-Oxley Act and similar international laws now require firms to establish whistle-blowing (WB) procedures and WBRSs, increasing the importance of WB research and applications. Although the literature has addressed conventional WB behavior, it has not explained or measured the use of WBRSs in online contexts that could significantly alter elements of anonymity, trust, and risk for those using such reporting tools. This study proposes the WBRS model (WBRS-M). Using actual working professionals in an online experiment of hypothetical scenarios, we empirically tested the WBRS-M for reporting computer abuse and find that anonymity, trust, and risk are highly salient in the WBRS context. Our findings suggest that we have an improved WB model with increased explanatory power. Organizations can make WB less of a professional taboo by enhancing WBRS users' perceptions of trust and anonymity. We also demonstrate that anonymity means more than the mere lack of identification, which is not as important in this context as other elements of anonymity. © 2013 M.E. Sharpe, Inc. All rights reserved.-
dc.languageeng-
dc.relation.ispartofJournal of Management Information Systems-
dc.subjectorganizational governance-
dc.subjectrisk-
dc.subjecttrust-
dc.subjectwhistle-blowing-
dc.subjectwhistle-blowing reporting systems-
dc.subjectIT artifacts-
dc.subjectcomputer abuse-
dc.subjectanonymity-
dc.subjectorganizational failure-
dc.titleThe drivers in the use of online whistle-blowing reporting systems-
dc.typeArticle-
dc.description.natureLink_to_subscribed_fulltext-
dc.identifier.doi10.2753/MIS0742-1222300105-
dc.identifier.scopuseid_2-s2.0-84883188346-
dc.identifier.volume30-
dc.identifier.issue1-
dc.identifier.spage153-
dc.identifier.epage189-

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