学生举报政策对举报同学不当行为的实验效果

IF 1 Q3 BUSINESS, FINANCE ISSUES IN ACCOUNTING EDUCATION Pub Date : 2023-06-29 DOI:10.2308/issues-2021-062
F. DeZoort
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引用次数: 0

摘要

尽管商业领域的举报项目卓有成效,但学生举报同学不当行为的政策却极为罕见。本实验研究评估学生举报政策对学生举报同学不当行为可能性的影响。具体而言,309名本科生和研究生参与了一项在受试者之间随机操纵举报人政策来源的研究。结果表明,收到以教授为基础的政策报告的学生比收到以大学为基础的政策或根本没有政策的学生更有可能报告同学的不当行为。教授政策组的学生也比其他两个组的学生更认真地对待这项政策,同时对政策的保密承诺也有同样高的信任度。大学政策组和无政策组的举报可能性无显著差异。结果还表明,对报告的感知责任介导了政策报告的联系,突出了鼓励学生责任的必要性。
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The Experimental Effects of a Student Whistleblower Policy on Reporting Classmate Misconduct
Despite the effectiveness of whistleblower programs in business, student policies for reporting classmate misconduct are extremely rare. This experimental study evaluates the effects a student whistleblower policy has on student likelihood of reporting classmate misconduct. Specifically, 309 undergraduate and graduate students participated in a study that manipulates whistleblower policy source randomly between-subjects. The results indicate that students receiving a professor-based policy report a higher likelihood of reporting classmate misconduct than students receiving a university-based policy or no policy at all. Students in the professor policy group also report taking the policy more seriously than students in the other two groups, while having a similarly high level of trust in the policy’s confidentiality pledge. No significant difference in whistleblowing likelihood is found between the university policy and no policy groups. The results also indicate that perceived responsibility for reporting mediates the policy-reporting link, highlighting the need to encourage student responsibility.
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来源期刊
ISSUES IN ACCOUNTING EDUCATION
ISSUES IN ACCOUNTING EDUCATION BUSINESS, FINANCE-
CiteScore
2.60
自引率
33.30%
发文量
45
期刊介绍: The mission of Issues in Accounting Education is to publish research, commentaries, instructional resources, and book reviews that assist accounting faculty in teaching and that address important issues in accounting education. The journal will consist of two major sections, “Research and Commentary” and “Instructional Resources”.
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