ETHICAL ISSUE OF WHISTLEBLOWING AND ITS EFFECTIVENESS: NEW DIRECTIONS

Authors

  • Farrington Barlow De Montfort University, United Kingdom
  • Poyner Hoffmann University of New South Wales, Australia
  • Jenness Hodgman Cowie Western Sydney University, Australia
  • Seinfeld Paul Walker Cardiff Metropolitan University, United Kingdom

Keywords:

whistleblowing, accounting, public interest, publicness

Abstract

This paper aims to generate new research directions at the intersection of accounting, whistleblowing and publicness: defined as the attainment of public goals, interests and values. It is found that accounting and whistleblowing research has ignored the theoretical implications of whistleblowing in the public interest. The paper shows how accounting and accountability can respond to the challenges of a shifting and intangible public interest by providing a conceptual framework to guide current and future theoretical questions of how accounting is connected to the public interest.

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Published

2022-07-29

How to Cite

Barlow, F., Hoffmann, P., Cowie, J. H., & Walker, S. P. (2022). ETHICAL ISSUE OF WHISTLEBLOWING AND ITS EFFECTIVENESS: NEW DIRECTIONS. Accounting, Organization & Economics, 2(1), 52-82. Retrieved from https://fortunepublishing.org/index.php/aoe/article/view/130

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Section

Articles