...J Bus Ethics (2015) 131:107–119 DOI 10.1007/s10551-014-2271-z Authentic Leadership and Whistleblowing: Mediating Roles of Psychological Safety and Personal Identification Sheng-min Liu • Jian-qiao Liao • Hongguo Wei Received: 26 July 2013 / Accepted: 22 June 2014 / Published online: 8 January 2015 Ó Springer Science+Business Media Dordrecht 2015 Abstract The issues of organizational wrongdoing damage organizational performance and limit the development of organizations. Although organizational members may know the wrongdoing and have the opportunity to blow the whistle, they would keep silent because of the interpersonal risks. However, leaders can play an important role in shaping employee whistleblowing. This study focuses on discovering the mechanisms of how authentic leaders influence employee whistleblowing with a sample from China. Results demonstrate that authentic leadership is positively related to internal whistleblowing. Team psychological safety partly mediates the relationship between authentic leadership and internal whistleblowing. Personal identification partly mediates the relationship between authentic leadership and internal whistleblowing. The study contributes to the extant theory by filling the gap between leadership and whistleblowing. Keywords Internal whistleblowing Á Authentic leadership Á Psychological safety Á Personal identification S. Liu Business School, University of Shanghai for Science and Technology, Jungong Road...
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...is imperative to include international educational perspectives in the nursing profession (Robinson, Sportsman, Eschiti, Bradshaw and Bol, (2006). Caldwell, Lu & Harding (2010) argue that the quality of nursing care necessitates nurses to reflect on nursing ethics in relation to their individual principled way of life. Cadwell, Lu & Harding (2010) paper explores these ideas. Summary: The fundamental nature of professional development implies personal development (Glen, 2005). ‘Encompassing multiple moral paradigms: a challenge for nursing educators’, is an in-depth analysis of nursing ethical dilemmas; the efforts that are undertaken to implement professional development through reflection, self-monitoring and self-control; and the challenges for nurse educators to integrate the syllabus into real-life clinical practice situations. Caldwell, Lu & Harding (2010) study analyses nursing ethics, Chinese ethical philosophies, and Judeo/Christian traditions as they endeavour to demonstrate the real-life issues of morally conflicting situations in nursing practice within these groups and the possible legal consequences. Relevant to topic yes/no? This paper clearly outlines ethico-legal nursing dilemmas in nursing practice, and the difficulties faced implementing them when striving to achieve competence in nursing. The acquirement of nursing competence and its relationship to different views of nursing is demonstrated by Cadwell, Lu & Harding (2010) through the case study of a...
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...Whistleblowing and ethics helplines in the 1Modes of Managing Morality Model Leon J van Vuuren Department of Human Resource Management University of Johannesburg Abstract The Modes of Managing Morality (MMM) model provides a heuristic device to assist business ethics scholars and practitioners to make sense of the differences that exist in the ways in which different organisations manage their ethics. Although it is difficult to demonstrate a clear distinction between ethics advice and whistleblowing, these activities are often fused in organisations and the seeking of ethics advice may of necessity sometimes spill over to a need for whistleblowing. The extent and ways organisations are tolerant to and utilise ethics communication in each of these modes were illustrated in this paper. In particular, the varied prominence of whistleblowing and ethics advice facilities in each of the reactive (some whistleblowing), compliance (ethics advice supplementary to whistleblowing) and integrity (whistleblowing supplementary to ethics advice) modes were indicated. The seamless integration of ethics talk and ethics advice in the TAO-mode makes whistleblowing superfluous in this mode. The necessity for leaders and managers to acquire an ethics management competence that would, among others, allow them to actively engage in and encourage ethics talk, was emphasised. Keywords: Ethics, ethics talk, hotlines, help lines, help desk, whistleblowing, Modes of Managing Morality Model, compliance...
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...attempt of an employee or former employee of an organization to disclose what he or she believes to be wrongdoing in or by the organization” (Griffin). How does one choose if wrongdoing has happened in a utilitarianistic view? To present the process of utilitarian theory in a whistleblowing case, I ran across documentation referencing Ford Motor Company’s manufacturing of the Ford Pinto the early 1970’s. Petersen and Farrell discuss the ethical dilemmas faced by engineers highlighted by the 1980 Winamac, Indiana trial of Ford Motor Company (1986, p.3). The Pinto was created as a response to the Japanese competition emerging in the US. Due to competition, Ford was eager to get the subcompact car released in 1971. Changes were made, and Ford was able to reduce the lead time of production by a year and a half to get the car on the road. Frank Capps, a principal design Engineer charged that management’s weight and price goals along with time requirements resulted in engineers having to place band aid fixes to problems that emerged during testing. Capps raised issues from the safety tests in a series of letters to upper officials and was demoted in his position. Another engineer was fired for a whistleblowing event unrelated to the Pinto fuel system error, but ended up testifying in later years as a witness for one of the burn victims based from knowledge he had. Griffin states...
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...1. There are four parts to Amgen’s Code of Ethics: employees should resolve ethical dilemmas by considering the legality of proposed actions, compliance with company policies, Amgen’s values, and an analysis of ethical issues including rights and respect. There were several allegations Shawn O’Brien made against the company that contradict the code of ethics. O’Brien alleged the company violated federal law by under reporting complaints and problems patients were having with Amgen’s drugs. Since this was issue of legality, O’Brien sued because Amgen was not reporting to the Food and Drug Administration the patient’s complaints. O’Brien’s retaliation contradicted the code of ethics because his supervisor took him off the case and ? 2. Whistleblowing is when a person makes allegations to the public or someone in authority about illegal or fraudulent activities. In this case the whistleblower was Shawn O’Brien. Internal whistleblowing is when misconduct is reported within the company. For example, if an employee tells another employee or a superior about misconduct, that is internal. External whistleblowing is the opposite and occurs when someone reports the misconduct to a party that is apart of the company. For example, if employee tells an auditor, government agency, or the police about misconduct, that is external whistleblowing. I don’t think O’Brien too enough steps to report his concerns. He only reported the misconduct internally, but could have easily reported...
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...Case Analysis for Chapter 3, Case Number 3-5 IRS Whistleblower and Informing on Tax Cheats 1. The ethical issue in this case is Wall Street insider Mr. ABC disclosed the information of Illinois Tool Works Inc. (ITW) tax fraud to IRS and received a whistleblowing award of $2 million. 2. The accounting issue involved is ITW enlisted a Swiss bank to fabricate unauthorized tax deductions in order for ITW (bank’s client) to claim the same deductions as an offset to ITW’s otherwise taxable income. 3. The incorrect or improper action taken in this case was ITW conducted illegal tax avoidance by involving a Swiss bank to fabricate unauthorized tax deductions by duplicating same deductions for both of them. 4. The correct or proper action that should have been taken is ITW should have followed GAAP and related regulations to not duplicate tax deductions and avoid tax legally. 5. Answers to case questions: 5.1 Should we regard Mr. ABC as a new “caped crusader” or an opportunist? Explain the reasons for your response. In my opinion, Mr. ABC should be regarded as a “caped crusader”. As a Wall Street insider, he has a moral sensitivity that “it was just a fake deduction scheme”. His motivation is to criticize the government’s ability to identify and investigate sophisticated tax shelters. He took the ethical action to expose the fact to IRS. I don’t think Mr. ABC is an opportunist, who is totally self-centered and only took advantage. He has already...
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...Whistleblowing: Necessary Evil or Good Thing Maureen Haley University of North Carolina – Asheville April 16, 2014 This paper was prepared for Management 484-001, taught by Professor Donald D. Lisnerski Whistleblowing: Necessary Evil or Good Thing Is whistleblowing a necessary evil or good thing? Can whistleblowing be avoided? Can the whistleblower be protected? “A whistleblower is an employee who discovers corporate misconduct and chooses to bring it to the attention of others.”(Ghillyer, 2014) Whistleblowers can be viewed as providing a praiseworthy act or be severely labeled as informers who have breached the loyalty of their co-workers and company. Whistleblowing can be a service to the community and public. Whistleblowing can be ethical or unethical, and the whistleblower discovering corporate misconduct has the options to be an internal or an external whistleblower. Whistleblowing can save people’s lives. Dr. Jeffrey Wigand made the decision to go public with information that his employer Brown & Williamson (B&W) was manipulating the nicotine content, suppressed efforts to develop safer cigarettes, and lied about the addictive properties of nicotine. According to Sissela Bok, in the book Taking Sides: Clashing views in Business Ethics and Society, “not only is loyalty violated in whistleblowing, hierarchy as well is often opposed, since the whistleblower is not only a colleague but a subordinate. Though aware of the risks inherent in such disobedience...
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...BAC4664 – Internal AuditingSection B01DTrimester 3, 2014/2015 | Internal Auditor and Whistleblowing Policies | Group Assignment | | Prepared by:Gabriella Rena Vanessa Darmadji 1121116458Nur Aida Binti Mohd Jasmin 1121118345 | | | Multimedia University Cyberjaya 2015 | INTRODUCTION Fraud negatively impacts organizations in many ways including financial, reputation, psychological and social implications. According to various surveys, monetary losses from fraud are significant. Thus, the organization has to establish an effective fraud management program that also covers the organization response to the whistleblower in the company. It is clear that corporate have major responsibility in their response of complaints regarding accounting, internal accounting control or audit matters where they have to establish audit procedure for the receipt, retention and treatment of complaints. Moreover, the organization has to build appropriate structure of line of reporting for the internal audit to support the effective fraud management program. The report discuss in deep on the Sarbanes Oxley Act 2002 in relation with bursa listing requirement. Furthermore, the whistleblowing also become the main issues on this report. The thorough discussion about what whistleblowing is and the key characteristics to support good whistleblower hotline also is conferred. REPORT Summary and compare the requirements of section 301.4 of the Sarbanes Oxley Act 2002 and compare those...
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...Whistleblowing: The Right Choice Whistleblowing has become a contentious issue in both the public and private sectors. Whistleblowers are often regarded in derogatory terms. However, they should not be viewed in this manner. They are the average employee who does this out of loyalty. Many are retaliated against, and this forces the whistleblower to seek protections. Despite the negativity and retaliation, whistleblowing is the right decision because it exposes the wrongdoing of the employer. A whistleblower is a “person who reveals to a government agency or news media, confidential information of wrongdoing or conduct he or she regards as unethical”. They are referred to in derogatory terms such as “rat”, “stool-pigeon”, “snitch”, “fink”, and even called disloyal (Liuzzo, 2012, pg 28). But those terms do a disservice to the employee who wants to fix a problem or help the organization. Whistleblowers are none of those labels. Some are considered “citizen crime fighters” or “ethical resisters” who put their careers and lives in jeopardy for the safety of the public (Westman, 1991, pg vii) whose motivation stems from a deep ethical responsibility and loyalty. Any person who decides to speak out understands they have a responsibility not only to the public, but to the company, and to their co-workers. These must be considered in order to determine if whistleblowing is the right course of action. The whistleblower is motivated by whether the perceived...
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...report among reporters and society. As we know, integrity is a part of ethical values that shows the quality of being honest and having strong moral principles. It is important to be integrity person to ensure the task or jobs are more honest and there is no abuse of power among the public or private employees. The situation can be seen in several countries, there are a lot of unethical behaviors from employer or employees. There must be a reason unethical behavior happened. So, whistle-blowing protection was introduced in order to prevent any unethically behaviors in organization such as fraud, corruption, abuse of power and so on. Whistle-blowing has been defined as ‘disclosure by a current of former organization member of illegal, inefficient, or unethical practices in a organization to a person or parties who have the power or resources to take action ( Near and Meceli, 1985). It continues to receive media intention (Vinten, 1997). Whistle blowing is a deliberate non-obligatory act of disclosure, which gets onto public record and is made by a person who has or had privileged access to data or information of an organization, about non-trivial illegality or other wrongdoing whether actual, suspected or anticipated which implicates and is under the control of that organization, to an external entity having potential to rectify the wrong doing. Whistleblowing is presented as dissent, in response to an ethical dilemma, in the form of a public accusation against an organization...
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...Law, Ethics, and Corporate Governance AnnMarie Seidler Dr. Charity Lanier Legal 500 October 30, 2013 As the Chief Operating Officer (COO) of a midsize company that is preparing for an Initial Public Offering (IPO), I discover several personnel problems that require my immediate attention. It is my duty to be familiar with the Employee-at-will Doctrine and any exceptions if any that may apply to the employees and my employer. While preparing to deal with our personnel problems I discover that my company does not have a Whistle Blower Policy in place and I will address this issue with my CEO. As we present our company to the public, we need to consider Corporate Social Responsibility (CSR), and how we impact our employees, our environment, our customers, retailers, wholesalers, (possible shareholders), from the very top to the very bottom. In order to be successful we must consider more than just the bottom line, the dollar. As I address each employee issue, I considered not only state and federal laws but also what if any long-term impacts my decision may have upon the entire company and community at large. The Employee-at-will is a legal doctrine “which gives employers broad discretion to fire employees for a good reason, a bad reason, or no reason at all.” Halbert & Ingulli, (2012).There are three major exceptions to the rule to help prevent wrongful termination but only two of them apply in the state where I reside of WV. The Public-policy exception and Implied-contract...
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...Running head: Employment At Will Employment at Will: Relationship between Societal Expectations and the Law BSA535 Business Law January 2014 Abstract This paper analyzes the relationship between the survey conducted by the Department of Labor in New York and Syracuse areas and the existing law. The survey reviews the law regarding the dismissal of at-will employees for exposing or refusing to partake in criminal or immoral endeavors. Results of the survey were to ascertain societal expectations regarding at-will employment and the law’s content regarding the issue. Employment at Will: Relationship between Societal Expectations and the Law The employment-at-will law states that employment may be terminated by an employer, for any reason or at any time. Employers are allowed to dismiss their employees for good reasons, morally wrong reasons, or for no reason without being liable of a legal wrong. Termination from rejecting to take part in practices that are not illegal but which are believed by the employee to be unethical are less apt to be actionable. Both of these situations are addressed in terms of the so-called public policy exception to the employment at will rule. The cause of action, often labeled "wrongful discharge" or "retaliatory discharge," is typically tort-based, although a few states employ contract theory in this context. On the other hand, individuals who report illegal or unethical practices within...
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...Running head: Employment At Will Employment at Will: Relationship between Societal Expectations and the Law Stephanie K. Walker Averett University BSA535 Business Law January 2014 Abstract This paper analyzes the relationship between the survey conducted by the Department of Labor in New York and Syracuse areas and the existing law. The survey reviews the law regarding the dismissal of at-will employees for exposing or refusing to partake in criminal or immoral endeavors. Results of the survey were to ascertain societal expectations regarding at-will employment and the law’s content regarding the issue. Employment at Will: Relationship between Societal Expectations and the Law The employment-at-will law states that employment may be terminated by an employer, for any reason or at any time. Employers are allowed to dismiss their employees for good reasons, morally wrong reasons, or for no reason without being liable of a legal wrong. Termination from rejecting to take part in practices that are not illegal but which are believed by the employee to be unethical are less apt to be actionable. Both of these situations are addressed in terms of the so-called public policy exception to the employment at will rule. The cause of action, often labeled "wrongful discharge" or "retaliatory discharge," is typically tort-based, although a few states employ contract theory in this context. On the other hand, individuals...
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...Shiqi Wang ACCT 4456 Professor Steve Jensen September 22, 2015 WorldCom Case Analysis According to the section 301.4 of Sarbanes-Oxley Act of 2002, each audit committee shall establish procedures for complaints regarding accounting, internal accounting control, and auditing matters, and the anonymous complaints regarding questionable accounting or auditing matters. However, in this case, the WorldCom Company did not have the procedures for anonymous complaints, so Cynthia Cooper decided to go over Sullivan’s head and reported her findings to the audit committee. This was a huge gamble for her and was risking her career. Section 406 of the Sarbanes-Oxley Act of 2002 requires the disclosure of the code of ethics for senior financial officers. The commission shall issue rule to adopt a code of ethics, and if not, reasons must be disclosed. Also, section 406 defines “code of ethics” and requires the commission to disclose its changes of the code of ethics. The Sarbanes-Oxley Act was developed after a series of financial fraud events to prevent fraud incidences. In my opinion, Sarbanes-Oxley Act has an effect in preventing fraud incidences from occurring. First, it gains people’s awareness of ethical issues and consequences they will face in a company when they are in an ethical dilemma. Thus, the act provides a guide for the direction of managers’ behavior. Second, not only in the WorldCom case, but also in other financial fraud events that occurred during 2001 and 2002,...
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...Are the Dodd Frank Act Whistleblowing Measures Effective? Whistleblowing in the Financial Markets: Name: Professor: Course: Date: In the wake of the Global-Financial Crisis there have been various strategies employed to improve corporate governance, but the main question to ask will they work? The expansion of whistleblower bounties under s.992 of the Dodd-Frank Act 2010 (Dodd-Frank Act) has been one such measure. This measure has been identified as significantly controversial, because it is superseding the traditional internal reporting processes (Schuman & Keating, 2011). The Dodd-Frank Amendment Act that was introduced in 2011 was an attempt to mitigate the potential harm that offering bounties to whistleblowers may have; albeit it seems to be side-lined through consultation processes. Thus, the following research will explore if the bounty provisions are a necessary and effective tool to increase supervision within financial institutions. The concept of “Whistleblower” needs to be identified before moving on in this discussion. The concept relates to a company insider reporting to an appropriate body when there are actions that are breaching the law or acting unethically (Kohn, 2011). Thus, whistleblowing and corporate governance are intrinsically linked. The indications are that the use of monetary incentives is not the most effective model to enforce whistleblowing as an effective deterrent, which can be supported by the poor statistical reception under the...
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