Cultural orientation and knowledge: the effects on the Hispanic American whistleblower

Jonatas Dutra Sallaberry, Isabel Martinez-Conesa, Leonardo Flach, Edicreia Andrade dos Santos
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Abstract

Purpose

This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants from Hispanic American countries.

Design/methodology/approach

This study used responses from a sample of 410 accountants, preparers and auditors of financial statements from Hispanic American countries. Descriptive statistics, nonparametric tests and structural equations with partial least squares algorithm were applied for data analysis.

Findings

The results emphasized the cultural positioning of horizontality, in which an individual perceives themselves as equals to their colleagues, allowing discussions on various aspects of individual behavior. The knowledge variable is proved to be important in explaining the intention to report and can also moderate the influence of cultural variables on intentions.

Practical implications

These findings contribute to the literature by offering a clearer definition the normative knowledge variable, and to organizations, which can explore the research’s evidence to improve their training and qualification programs, thereby generating significant knowledge for their employees.

Originality/value

Whistleblowing is the main tool for identifying organizational frauds, but it is differently perceived in several cultural contexts. The results demonstrated the ethical cultural positioning of these Hispanic American professionals in relation to cultural aspects of other countries. Some studies highlight knowledge as a relevant factor in the organizational environment, but this study innovates by testing and demonstrating its impact on whistleblowing and culture.

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文化取向与知识:对西班牙裔美国人举报人的影响
目的 本研究旨在以直接和温和的方式,分析文化取向和规范性知识对西语裔美国国家会计师举报意向的影响。研究结果强调了横向性的文化定位,即个人认为自己与同事是平等的,可以就个人行为的各个方面进行讨论。事实证明,知识变量在解释举报意向方面具有重要作用,而且还能缓和文化变量对举报意向的影响。这些研究结果为文献提供了更清晰的规范性知识变量的定义,从而为组织机构做出了贡献,组织机构可以通过研究证据来改进其培训和资格认证计划,从而为员工提供重要的知识。研究结果表明,这些西语裔美国专业人员的道德文化定位与其他国家的文化方面有关。一些研究强调知识是组织环境中的一个相关因素,但本研究通过测试和证明知识对举报和文化的影响进行了创新。
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来源期刊
CiteScore
4.40
自引率
11.10%
发文量
67
期刊介绍: The International Journal of Ethics and Systems (formerly named Humanomics, the International Journal of Systems and Ethics) is a multidisciplinary journal publishing peer review research on issues of ethics and morality affecting socio-scientific systems in epistemological perspectives. The journal covers diverse areas of a socio-scientific nature. The focus is on disseminating the theory and practice of morality and ethics as a system-oriented study defined by inter-causality between critical variables of given problems.
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