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Academic Journal of Business & Management, 2024, 6(6); doi: 10.25236/AJBM.2024.060613.

The Impact of Ethical Leadership on Whistleblowing Intentions among Accountants

Author(s)

Mingxia Wang1, Weiwei Huang2, Yu Sang2, Fang Xu2

Corresponding Author:
Fang Xu
Affiliation(s)

1Business School, University of Shanghai for Science and Technology, Shanghai, China

2Sino-German College, University of Shanghai for Science and Technology, Shanghai, China

Abstract

This research study examines the relationship between ethical leadership and whistleblowing intentions among accountants within organizations. Ethical leadership is a critical factor in shaping the ethical climate within an organization, and whistleblowing is a key mechanism for uncovering and addressing unethical behavior. The study aims to investigate whether ethical leadership practices influence accountants' willingness to blow the whistle on ethical misconduct and organizational wrongdoing. To achieve this objective, a mixed-methods approach will be employed, including surveys and semi-structured interviews. The survey will collect data on accountants' perceptions of their organization's ethical leadership practices, their awareness of ethical misconduct, and their intentions to blow the whistle. In-depth interviews will provide valuable insights into the underlying motivations and barriers that accountants may face when considering whistleblowing. The findings of this study will contribute to the growing body of literature on ethical leadership and whistleblowing by shedding light on the specific influence of ethical leadership on accountants' whistleblowing intentions. The research also has practical implications for organizations, as it may help identify areas where improvements in ethical leadership can enhance the ethical climate and encourage whistleblowing as a means of ensuring organizational integrity and accountability.

Keywords

ethical leadership, whistleblowing intentions, accountants, ethical climate, organizational integrity, accountability

Cite This Paper

Mingxia Wang, Weiwei Huang, Yu Sang, Fang Xu. The Impact of Ethical Leadership on Whistleblowing Intentions among Accountants. Academic Journal of Business & Management (2024) Vol. 6, Issue 6: 79-85. https://doi.org/10.25236/AJBM.2024.060613.

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