The effect of individual-collective decisions and perceived organisational support on accountants’ whistle-blowing actions

Aug 26, 2026

This paper investigates how individual or collective decision-making and perceived organisational support shape accountants’ whistle-blowing actions. Grounded in ethical decision-making theory and organisational support theory, the study applies a 2×2 factorial experimental laboratory design using 109 postgraduate accounting participants with sufficient knowledge and experience. Mann–Whitney and Kruskal–Wallis tests assess hypotheses. Results show stronger collective motivation than individual motivation, higher whistle-blowing intent under organisational support, and a significant interaction between decision type and support presence, offering actionable insights for both accountants and organisations.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages23

Reading Time58 min

AccessFree to download

Abstract

Introduction

Background and importance of whistle-blowing

Focus on accountants and fraud reporting

The effect of individual-collective decisions and perceived organisational support on accountants’whistle-blowing actions Putri Wulanditya* Accounting Department, Universitas Brawijaya, MT Haryono No. 165, Malang, Indonesia and Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas, Wonorejo Utara No. 16, Surabaya, Indonesia [Email: putri@perbanas.ac.id](Email: putri@perbanas.ac.id) *Corresponding author Bambang Subroto, Syaiful Iqbal and Yeney Widya Prihatiningtias Accounting Department, Universitas Brawijaya, MT Haryono No. 165, Malang, Indonesia [Email: bambang@ub.ac.id](Email: bambang@ub.ac.id) Email: [iqbal@ub.ac.id](iqbal@ub.ac.id) [Email: yeney.wp@ub.ac.id](Email: yeney.wp@ub.ac.id) Abstract: According to ethical decision-making theory and organisational support theory, this paper examines the whistle-blowing actions of accountants from the perspective of individual or collective decision making, the presence or absence of organisational support, and the interaction of the two factors. This study uses a 2 × 2 factorial experimental laboratory design. The participants of this study were 109 postgraduate students in accounting programs and the accounting profession who had sufficient knowledge and experience. The Mann-Whitney and Kruskall-Wallis tests were used for hypothesis testing. The results indicate that accountants are more motivated to act collectively than individually, and accountants who have organisational support are more motivated to act as whistleblowers than those who are not. The interaction between individual or collective decision-making and the presence or absence of organisational support has also been shown to influence accountants’whistle-blowing behaviour. This study will provide insights for accountants and organisations regarding whistle-blowing actions. Keywords: accountants; whistle-blowing action; decision making; organisational support. Reference to this paper should be made as follows: Wulanditya, P., Subroto, B., Iqbal, S. and Prihatiningtias, Y.W. (2025) ‘The effect of individual-collective decisions and perceived organisational support on accountants’ whistle-blowing actions’, Int. J. Business Governance and Ethics, Vol. 19, No. 2, pp.131–153 . Copyright © 2025 Inderscience Enterprises Ltd. 132 P. Wulanditya et al. Biographical notes: Putri Wulanditya is an Assistant Professor of Accounting and Lecturer at the Faculty of Economics and Business, Universitas Hayam Wuruk Perbanas, Surabaya, Indonesia. She obtained her Bachelor’s at STIEPerbanas Surabaya. She continued his graduate studies in the Department of Accounting, Universitas Airlangga. She is PhD student at the Faculty of Economics and Business, Universitas Brawijaya. Her output includes learning module and several articles on financial accounting, organisational behaviour and ethics in accounting, and numerous papers at national and international conferences. Bambang Subroto is a Professor of Accounting at the Universitas Brawijaya, Malang, Indonesia. He has been teaching graduate and undergraduate courses such as financial accounting, behavioural accounting, and research methodology. He acquired his PhD in Accounting through Universitas Gadjah Mada, Yogyakarta, Indonesia. His publications include articles in International Journal of Professional Business Review, International Journal of Research in Business and Social Science, International Journal of Innovation, Creativity and Change, Journal of Asian Business and Economic Studies, The Journal of Asian Finance, Economics and Business, Journal of Southwest Jiaotong University and International Journal of Energy Economics and Policy. Syaiful Iqbal is an Assistant Professor and Lecturer in the Department of Accounting at the Universitas Brawijaya. He pursued his PhD from Universitas Gadjah Mada. He has been teaching various courses in behavioural accounting, information system, finance, and taxation. He has published hi

FAQs

What factors does the study examine regarding accountants’ whistle-blowing actions?

It examines individual versus collective decision-making, the presence versus absence of perceived organisational support, and how these two factors interact.

How was the research designed and tested?

The study uses a 2×2 factorial experimental laboratory design with 109 qualifying postgraduate accounting participants. Mann–Whitney and Kruskal–Wallis tests are used for hypothesis testing.

What do the results show about individual versus collective decision-making?

Accountants show greater motivation to act as whistleblowers collectively than individually.

How does organisational support affect whistle-blowing behavior?

Accountants with perceived organisational support are more motivated to whistle-blow than those without it, and the decision-making style and support presence jointly influence behavior.

Aug 26, 2026

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