Análisis de las creencias whistleblower en América Latina

Autores/as

DOI:

https://doi.org/10.47741/17943108.336

Palabras clave:

Tendencias criminales, crimen, Comportamiento, delitos financieros, teoría de la búsqueda de objetivos fundamentados

Resumen

La investigación tiene como objetivo identificar las creencias whistleblowers sobre la denuncia de presuntos delitos financieros, segmentados en los contextos hispanoamericano y brasileño. Las entrevistas se prospectaron con 50 profesionales de negocios de 14 países latinoamericanos, utilizando el protocolo de Ajzen (2006) para investigar los determinantes de las creencias de los denunciantes. El análisis de contenido de las respuestas permitió identificar las creencias regionales de los resultados favorables y desfavorables de un informe potencial, los referentes relevantes que se pueden comparar y los controles percibidos que permiten y facilitan u obstaculizan el desempeño del comportamiento de los denunciantes. La evidencia recopilada contribuye a la literatura, las organizaciones y los investigadores criminales, señalando las creencias locales que pueden usarse para influir, medir y predecir el comportamiento local de los denunciantes. 

Descargas

Los datos de descargas todavía no están disponibles.

Citas

ACFE. Association of Certified Fraud Examiners (2020). Report to the nations on occupation fraud and abuse. Retrieved from http://www.acfe.com/rttn.aspx.

Ajzen, I. (1991). The theory of planned behavior. Organizational behavior and human decision processes, 50(2), 179-211. DOI: https://doi.org/10.1016/0749-5978(91)90020-T

Ajzen, I. (2006). Constructing a theory of planned behavior questionnaire Retrieved from http://people.umass.edu/aizen/ pdf/tpb.measurement.pdf

Ajzen, I. (2011). The theory of planned behaviour: reactions and reflections. Psychology and Health, 26(9), 1113–1127. DOI: https://doi.org/10.1080/08870446.2011.613995

Ajzen, I., & Fishbein, M. (1980). Understanding attitudes and predicting social behaviour. Nova Jersey: Prentice Hall.

Ajzen, I., & Kruglanski, A. W. (2019). Reasoned action in the service of goal pursuit. Psychological Review, 126(5), 774–786. DOI: https://doi.org/10.1037/rev0000155

Albrecht, C., Malagueno, R., Holland, D., & Sanders, M. (2012). A cross‐country perspective on professional oversight, education standards and countries' perceived level of corruption. Cross cultural management: an international journal, 19(4), 43-454. DOI: https://doi.org/10.1108/13527601211269978

Alexander, R. (2004). The role of whistleblowers in the fight against economic crime. Journal of Financial Crime, 12(2), 131-138. DOI: https://doi.org/10.1108/13590790510624945

Alleyne, P., Charles-Soverall, W., Broome, T., & Pierce, A. (2017). Perceptions, predictors and consequences of whistle-blowing among accounting employees in Barbados. Meditari Accountancy Research, 25(2), 241-267. DOI: https://doi.org/10.1108/MEDAR-09-2016-0080

Alleyne, P., Hudaib, M., & Pike, R. (2013). Towards a conceptual model of whistle-blowing intentions among external auditors. The British Accounting Review, 45(1), 10-23. DOI: https://doi.org/10.1016/j.bar.2012.12.003

Aubert, C. (2007). Instruments for Cartel Deterrence and Conflicts of Interests. Political Economy of Antitrust, In V. Ghosal, V. & J. Stennek, The Political Economy of Antitrust, 282, 123-148. DOI: https://doi.org/10.1016/S0573-8555(06)82005-5

Bardin, L. (2016). Análise de conteúdo. Lisboa: Edições 70.

BBC (2018). Além do Brasil, ex-chefes de Estado de 11 países enfrentam investigações e processos por corrupção. Retrieved from https://www.bbc.com/portuguese/internacional-43617234

Brislin, R. W. (1980). Cross-cultural research methods. In Environment and culture (pp. 47-82). Springer, Boston, MA.

Brown, J. O., Hays, J., & Stuebs Jr, M. T. (2016). Modeling accountant whistle-blowing intentions: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest, 16(1), 28-56. DOI: https://doi.org/10.2308/apin-51675

Brown, J. O., Hays, J., & Stuebs Jr, M. T. (2016). Modeling accountant whistle-blowing intentions: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest, 16(1), 28-56. DOI: https://doi.org/10.2308/apin-51675

Callahan, E. S., & Dworkin, T. M. (2000). The state of state whistleblower protection. American Business Law Journal, 38(1), 99–175. DOI: https://doi.org/10.1111/j.1744-1714.2000.tb00286.x

Cassematis, P. G., & Wortley, R. (2013). Prediction of whistle-blowing or non-reporting observation: The Role of personal and situational factors. Journal of Business Ethics, 117(3), 615–634. DOI: https://doi.org/10.1007/s10551- 012-1548-3

Céspedes, E. N., Otero, M. X. P., & Ortega, J. D. R. (2017). Exégesis de los registros de criminalidad y actividad operativa de la Policía Nacional en Colombia, año 2016. Criminalidad, 59(3), 9-124.

Chang, Y., Park, S. E., Min, J.-H., Kim, K., Kang, Y., & Kim, M. (2013). People who dream of a society of no corruption: Case studies of whistle-blowing in Korea. Korean Local Government Studies, 2013(1), 737–743. Retrieved from http://kisseng.kstudy.com/journal/thesis_name.asp?key=3179887

Chang, Y., Wilding, M., & Shin, M. C. (2017). Determinants of whistle-blowing intention: Evidence from the South Korean Government. Public Performance and Management Review, 40(4), 676–700. DOI: https://doi.org/10.1080/15309576.2017.1318761

Chiu, R. K. (2002). Ethical judgement, locus of control, and whistle-blowing intention: A case study of mainland Chinese MBA students. Managerial Auditing Journal, 17(9), 581-587. DOI: https://doi.org/10.1108/02686900210447588

Chiu, R. K. (2003). Ethical judgment and whistle-blowing intention: Examining the moderating role of locus of control. Journal of business ethics, 43(1-2), 65-74. DOI: https://doi.org/10.1023/A:1022911215204

Cho, Y. J., & Song, H. J. (2015). Determinants of whistle-blowing within government agencies. Public Personnel Management, 44(4), 450 - 472. DOI: https://doi.org/10.1177/0091026015603206

Cialdini, R. B. (2001). Influence: Science and practice (4th ed.). Boston, MA: Allyn & Bacon.

Cialdini, R. B., & Goldstein, N. J. (2004). Social influence: Compliance and conformity. Annual Review of Psychology, 55(1), 591–621. DOI: https://doi.org/10.1146/annurev.psych.55.090902.142015

Cialdini, R. B., & Trost, M. (1998). Social influence: Social norms, conformity, and compliance. In D. Gilbert, S. Fiske, & G. Lindzey (Eds.), The handbook of social psychology (4th ed., pp. 151–192). New York, NY: Oxford University Press.

Ciasullo, M. V., Cosimato, S., & Palumbo, R. (2017). Improving health care quality: The implementation of whistleblowing. The TQM Journal, 29(1), 167-183. Doi: https://doi.org/10.1108/TQM-06-2016-0051

Dalton, D., & Radtke, R. (2013). The joint effects of Machiavellianism and ethical environment on whistle-blowing. Journal of Business Ethics, 117, 153-172. DOI: https://doi.org/10.1007/s10551-012-1517-x

De Maria, W. (2005). Whistleblower protection: is Africa ready? Public Administration and Development, 25(3), 217-226. DOI: https://doi.org/10.1002/pad.343

Dozier, J. B., & Miceli, M. P. (1985). Potential predictors of whistle-blowing: A prosocial behavior perspective. The Academy of Management Review, 10, 823-836. DOI: https://doi.org/10.2307/258050

Dworkin, T. M., & Baucus, M. S. (1998). Internal vs. external whistleblowers: A comparison of whistleblowing processes. Journal of Business Ethics, 17(12), 1281-1298. DOI: https://doi.org/10.1023/A:1005916210589

Época (2016). A lista dos 12 países que receberam propina da Odebrecht. Retrieved from https://epoca.globo.com/politica/expresso/noticia/2016/12/lista-dos-13-paises-que-receberam-propina-da-odebrecht.html

Feldman, Y., & Lobel, O. (2008). Decentralized enforcement in organizations: An experimental approach. Regulation & Governance, 2(2), 165-192. DOI: https://doi.org/10.1111/j.1748-5991.2008.00038.x

Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention and behavior: An introduction to theory and research. Reading, MA: Addison-Wesley.

Fishbein, M., & Ajzen, I. (2010). Predicting and changing behavior: The reasoned action approach. Taylor & Francis.

Gibbs, T. (2020). Whistleblowing: protection or discouragement, Journal of Money Laundering Control, ahead-of-print. DOI: https://doi.org/10.1108/JMLC-03-2020-0031

Gomes, H. O., Ramos, M. O., & Silva, M. V. D. D. C. (2018). The Accounting of Crime in Brazil: Advances and Challenges. Revista Evidenciação Contábil & Finanças, 6(2), 81-94. DOI: https://doi.org/10.18405/recfin20180205

Gorta, A., & Forell, S. (1995). Layers of decision: Linking social definitions of corruption and willingness to take action. Crime, Law and Social Change, 23(4), 315-343. DOI: https://doi.org/10.1007/BF01298447.

Gundlach, M. J., Douglas, S. C., & Martinko, M. J. (2003). The decision to blow the whistle: A social information processing framework. Academy of Management Review, 28(1), 107–123. DOI: https://doi.org/10.5465/AMR.2003.8925239

Guthrie, C. P., & Taylor, E. Z. (2017). Whistle-blowing on Fraud for Pay: Can I Trust You? Journal of Forensic Accounting Research, 2(1), A1-A19. DOI: https://doi.org/10.2308/jfar-51723

Hassink, H., De Vries, M., & Bollen, L. (2007). A content analysis of whistle-blowing policies of leading European companies. Journal of Business Ethics, 75(1), 25-44. DOI: https://doi.org/10.1007/s10551-006-9236-9

Hauser, C. (2019). Reflecting on the role of universities in the fight against corruption. RAUSP Management Journal, 54(1), 4-13. DOI: https://doi.org/10.1108/RAUSP-09-2018-0080

Kanojia, S., Sachdeva, S., & Sharma, J. P. (2020). Retaliatory effect on whistle blowing intentions: a study of Indian employees. Journal of Financial Crime, ahead-of-print. DOI: https://doi.org/10.1108/JFC-12-2019-0170

Keenan, J. P. (2000). Blowing the whistle on less serious forms of fraud: A study of executives and managers. Employee responsibilities and rights journal, 12(4), 199-217. DOI: https://doi.org/10.1023/A:1013015926299

King, G. (2001). Perceptions of intentional wrongdoing and peer reporting behavior among registered nurses. Journal of Business Ethics, 34(1), 1-13. DOI: https://doi.org/10.1023/A:1011915215302

Kruglanski, A. W. (1996). Motivated social cognition: Principles of the interface. In E. T. Higgins, A. W. Kruglanski, E. T. Higgins, & A. W. Kruglanski (Eds.), Social psychology: Handbook of basic principles (pp. 493–520). New York, NY: Guilford Press.

Kruglanski, A. W., Gelfand, M. J., Bélanger, J. J., Sheveland, A., Hetiarachchi, M., & Gunaratna, R. (2014). The psychology of radicalization and deradicalization: How significance quest impacts violent extremism. Political Psychology, 35(S1), 69–93. DOI: https://doi.org/10.1111/pops.12163

Kuhl, J. (1985). Volitional mediators of cognition-behavior consistency: Self-regulatory processes and action versus state orientation. In Action control (pp. 101-128). Springer, Berlin, Heidelberg.

Lee, G., Pittroff, E., & Turner, M. J. (2018). Is a uniform approach to whistle-blowing regulation effective? Evidence from the United States and Germany. Journal of Business Ethics, 163, 553–576. DOI: https://doi.org/10.1007/s10551-018-4023-y.

Lewis, W., Agarwal, R., & Sambamurthy, V. (2014). Sources of influence on beliefs about information technology use: An empirical study of knowledge workers. MIS Quarterly, 24(4), 665–694. DOI: https://doi.org/10.2307/3250951

Liska, A. E. (1984). A critical examination of the causal structure of the Fishbein/Ajzen attitude-behavior model. Social psychology quarterly, 61-74.

Liu, G., & Ren, H. (2017). Ethical team leadership and trainee auditors’ likelihood of reporting client’s irregularities. Journal of Financial Crime, 24(1), 157-175. DOI: https://doi.org/10.1108/JFC-02-2016-0012

MacGregor, J., & Stuebs, M. (2014). The silent Samaritan syndrome: Why the whistle remains unblown. Journal of Business Ethics, 120(2), 149-164. DOI: https://doi.org/10.1007/s10551-013-1639-9

MacNab, B., Brislin, R., Worthley, R., Galperin, B. L., Jenner, S., Lituchy, T. R., & Bess, D. (2007). Culture and ethics management: Whistle-blowing and internal reporting within a NAFTA country context. International Journal of Cross Cultural Management, 7(1), 5-28. DOI: https://doi.org/10.1177/1470595807075167

Maragno, L., & Borba, J. A. (2019). Unearthing money laundering at Brazilian oil giant Petrobras. Journal of Money Laundering Control, 22(2), 400-406. DOI: https://doi.org/10.1108/JMLC-03-2018-0027

Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistle-blowing in organizations: An examination of correlates of whistle-blowing intentions, actions, and retaliation. Journal of Business Ethics, 62(3), 277-297. DOI: https://doi.org/10.1007/s10551-005-0849-1

Miceli, M. P., Near, J. P., & Dworkin, T. M. (2009). A word to the wise: How managers and policy-makers can encourage employees to report wrongdoing. Journal of Business Ethics, 86(3), 379-396. DOI: https://doi.org/10.1007/s10551-008-9853-6

Miceli, M. P., Near, J. P., & Dworkin, T. M. (2008). Whistle-blowing in organizations. Psychology Press.

Miles, J. A. (2012). Management and organization theory: A Jossey-Bass reader (Vol. 9). John Wiley & Sons.

Moan, I. S. V., & Rise, J. (2006). Predicting smoking reduction among adolescents using an extended version of the theory of planned behaviour. Psychology and Health, 21(6), 717-738. DOI: https://doi.org/10.1080/14768320600603448

Near, J. P., Rehg, M. T., Van Scotter, J. R., & Miceli, M. P. (2004). Does type of wrongdoing affect the whistle-blowing process? Business Ethics Quarterly, 14, 219-242.

Near, J. P.; & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of Business Ethics,4 (1), 1-16. DOI: https://doi.org/10.1007/bf00382668

OEA (2020) Organization of American States, Retrieved from www.oas.org/es/centro_informacion/default.asp

OECD (2018), International conventions – OECD, available at: www.oecd.org/cleangovbiz/internationalconventions.htm

Oliver, D. (2003). Whistle-blowing engineer. Journal of Professional Issues in Engineering Education and Practice, 129(4), 246–256. DOI: https://doi.org/10.1061/(ASCE)1052-3928(2003)129:4(246)

Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistle-blowing intentions of accounting students. Journal of Financial Crime, 27(2), 477-492. DOI: https://doi.org/10.1108/JFC-01-2019-0007

Park, H., & Blenkinsopp, J. (2009). Whistle-blowing as planned behavior - a survey of South Korean police officers. Journal of Business Ethics, 85, 545-556. DOI: https://doi.org/10.1007/s10551-008-9788-y

Park, H., Blenkinsopp, J., Oktem, M. K., & Omurgonulsen, U. (2008). Cultural orientation and attitudes toward different forms of whistleblowing: A comparison of South Korea, Turkey, and the UK. Journal of Business Ethics, 82(4), 929-939. DOI: https://doi.org/10.1007/s10551-007-9603-1

Pillay, S., Ramphul, N., Dorasamy, N., & Meyer, D. (2015). Predictors of whistle-blowing intentions: An analysis of multi-level variables. Administration and Society, 50(2), 186-216. DOI: https://doi.org/10.1177/0095399715581621

Rachagan, S., & Kuppusamy, K. (2013). Encouraging whistle blowing to improve corporate governance? A Malaysian initiative. Journal of business ethics, 115(2), 367-382. DOI: https://doi.org/10.1007/s10551-012-1402-7

Said, J., Alam, M. M., Mohamed, D. I. B., & Rafidi, M. (2017). Does job satisfaction, fair treatment, and cooperativeness influence the whistle-blowing practice in Malaysian Government linked companies? Asia-Pacific Journal of Business Administration, 9(3), 220-231. DOI: https://doi.org/10.1108/APJBA-06-2017-0053

Sallaberry, J. D., & Flach, L. (2021). Percepción del Profesional Contable Brasileño Sobre Operaciones Sospechosas de Lavado de Dinero. Contabilidad y Negocios, 16(31). DOI: https://doi.org/10.18800/contabilidad.202101.001

Sallaberry, J. & Flach, L. (2019). Perception of the Accounting Professional on Suspected Money Laundering Operations. Proceedings of the 45th World Continuous Auditing & Reporting Symposium, Florianopolis, SC, Brazil, 45.

Sallaberry, J. D., Quaesner, L. S., Costa, M. C., & Flach, L. (2020). Measurement of damage from corruption in Brazil. Journal of Financial Crime, 27(4). DOI: https://doi.org/10.1108/JFC-04-2020-0057

Sarver, V. T. (1983). Ajzen and Fishbein's “theory of reasoned action”: A critical assessment. Journal for the Theory of Social Behaviour, 13(2), 155–163. DOI: https://doi.org/10.1111/j.1468-5914.1983.tb00469.x

Seifert, D. L., Sweeney, J. T., Joireman, J., & Thornton, J. M. (2010). The influence of organizational justice on accountant whistleblowing. Accounting, Organizations and Society, 35, 707-717. DOI: https://doi.org/10.1016/j.aos.2010.09.002

Soni, F., Maroun, W., & Padia, N. (2015). Perceptions of justice as a catalyst for whistle-blowing by trainee auditors in South Africa. Meditari Accountancy Research, 23(1), 118–140. DOI: https://doi.org/10.1108/MEDAR-01-2014-0004

Tarjo, T., Suwito, A., Aprillia, I. D., & Ramadan, G. R. (2019). Theory of planned behavior and whistle-blowing intention. Jurnal Keuangan dan Perbankan, 23(1), 43-57. DOI: https://doi.org/10.26905/jkdp.v23i1.2714

Teichmann, F. M. J. (2018). Anti-bribery compliance incentives. Journal of Financial Crime, 25(4), 1105-1110. DOI: https://doi.org/10.1108/JFC-09-2017-0081

Teichmann, F. M., & Falker, M. C. (2020). Whistle-blowing Incentives. Journal of Financial Crime, ahead-of-print. DOI: https://doi.org/10.1108/JFC-10-2019-0132

Transparency International (2019), Corruption perceptions index 2019 – transparency international, Retrieved from https://www.transparency.org/cpi2019

Triandis, H. C. (1977). Interpersonal behavior. Monterrey, CA: Brooks/Cole Pub. Co.

Triantoro, H. D., Utami, I., & Joseph, C. (2019). Whistle-blowing system, Machiavellian personality, fraud intention. Journal of Financial Crime, 27(1), 202-216. DOI: https://doi.org/10.1108/JFC-01-2019-0003

Trongmateerut, P., & Sweeney J. T. (2013). The influence of subjective norms on whistle-blowing: A cross-cultural investigation. Journal of Business Ethics, 112(3), 437–451. DOI: https://doi.org/10.1007/s10551-012-1270-1

UNDOC (2018). United Nations convention against corruption, Retrieved from www.unodc.org/unodc/en/corruption/uncac.html

Vandekerckhove, W., & Lewis D. (2012). The content of whistle-blowing procedures: A critical review of recent official guidelines. Journal of Business Ethics, 108(2): 253–264. DOI: https://doi.org/10.1007/s10551-011-1089-1

Yakubu, S., & Dikwa, M. K. (2020). Combatting economic crimes in Nigeria through whistleblowing: a shift from policy to legal framework. Journal of Money Laundering Control. ahead-of-print. DOI: https://doi.org/10.1108/JMLC-04-2020-0040

Yeoh, P. (2014). Enhancing effectiveness of anti-money laundering laws through whistleblowing. Journal of Money Laundering Control, 17(3), 327-342. DOI: https://doi.org/10.1108/JMLC-06-2013-0020

Yin, R. K. (1994). Case study research, applied social research methods series. Beverly Hills: Sage Publications.

Zhang, J., Chiu, R., & Wei, L. Q. (2009). On whistle-blowing judgment and intention: The roles of positive mood and organizational ethical culture. Journal of Managerial Psychology, 24(7), 627-649. DOI: https://doi.org/10.1108/02683940910989020

Publicado

2022-03-01

Cómo citar

Dutra Sallaberry, J. ., & Flach, L. . (2022). Análisis de las creencias whistleblower en América Latina. Revista Criminalidad, 64(1), 133–153. https://doi.org/10.47741/17943108.336

Número

Sección

Estudios criminológicos