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The Role of Ethical Reasoning in the Relationship Between Work Experience and Whistle-Blowing Intention

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Ethics, Governance and Risk Management in Organizations

Abstract

The term ethical reasoning involves the cognitive process of reasoning which in turn leads to moral decision making. The aim of the study is to provide a possible explanation for the inconclusive empirical results of previous whistle-blowing studies. Using the theory of planned behavior and cognitive moral development theory as frameworks, this study examines a potential mediator of ethical reasoning in the relationship between work experience and whistle-blowing intention. Data were collected from 311 supervisors from large manufacturing companies in Malaysia. Applying the Sobel test, the results indicate that ethical reasoning mediates the relationship between work experience and whistle-blowing intention. Implications for theory and practice of the findings are discussed.

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  1. Universiti Teknologi MARA (UiTM) Kedah, Merbok, Malaysia

    Nadzri Ab Ghani & Intan Marzita Saidon

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  1. Nadzri Ab Ghani
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  2. Intan Marzita Saidon
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Correspondence to Nadzri Ab Ghani .

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  1. Faculty of Accountancy, Universiti Teknologi MARA (UiTM) Kedah, Merbok, Malaysia

    Intan Marzita Saidon

  2. Research Management Unit, Universiti Teknologi MARA (UiTM) Kedah, Merbok, Malaysia

    Roshima Said

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Ab Ghani, N., Saidon, I.M. (2020). The Role of Ethical Reasoning in the Relationship Between Work Experience and Whistle-Blowing Intention. In: Saidon, I., Said, R. (eds) Ethics, Governance and Risk Management in Organizations. Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application. Springer, Singapore. https://doi.org/10.1007/978-981-15-1880-5_3

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