نوع مقاله : مقاله پژوهشی
نویسندگان
1 گروه حسابداری، دانشکده مدیریت و حسابداری دانشگاه علامه طباطبائی
2 دانشکده روانشناسی و علوم تربیتی دانشگاه علامه طباطبایی
3 دانشکده حسابداری و مدیریت دانشگاه علامه طباطبایی
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Purpose: Whistleblowing has attracted the attention of researchers from different angles, but based on statistics, including the articles indexed in two databases of humanities and Normags, out of a total of 76 articles, only two articles have examined the process of whistle-blowing, and there is a gap in the process of looking at this concept, especially with methods It feels qualitatively deep. Aim of the current research is to formulate the motivation process of whistleblowing in order to identify such personal, organizational and social factors affecting whistleblowing.
Research method: The current research is based on fundamental orientation, qualitative method and Grounded theory strategy. The statistical population of the research is accounting and finance experts in Tehran who have had the experience of being involved in whistle-blowing processes. The statistical sample consists of 26 people who were selected by snowball method.
Findings: The research showed that individual triggers such as personality or organizational commitment, organizational conditions such as efficient laws and social capital, and finally social values in people can lead them to whistle blowing.
Conclusion, originality and its addition to knowledge: Whistleblowing, in addition to laws and organizational contexts, depends on personal characteristics such as courage and responsibility, as well as social values. Therefore, based on the findings of the research, it is not possible to expect the fight against corruption to be successful just by promulgating laws
کلیدواژه‌ها [English]
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