The Routledge Handbook of Accounting Ethics

24INVESTIGATING THE ETHICAL IMPLICATIONS OF WHISTLEBLOWING WITHIN ACCOUNTING

Phebian Davis, Amy M. Donnelly, and Robin R. Radtke

Introduction

Near and Miceli (1985, 4) define whistleblowing as “the disclosure by organization members (former or current) of illegal, immoral, or illegitimate practices under the control of their employers, to persons or organizations that may be able to effect action.” The decision to blow the whistle often presents an ethical dilemma for the whistleblower and depends on many factors that include differing perceptions of duties, loyalties, and obligations. Employees within an organization often feel a moral obligation to report wrongdoing and are more likely to do so when the work environment supports and encourages ...