This paper presents a framework for exploring the temporal and behavioral aspects of the responses of various involved parties that may lead to governmental intervention in situations involving exposure of the public to hazardous substances. The activities of key individuals are closely scrutinized. Relevance of the framework to agricultural and food concerns is also indicated. The exemplary case is the contamination of livestock in Michigan that began in 1973, but other cases are discussed that conform closely to the pattern described (...) by the framework. (shrink)

Examining intrapersonal factors theorized to influence ethics reporting decisions, the relation of self-efficacy as a predictor of propensity for internal whistleblowing is investigated within a US and Canadian multi-regional context. Over 900 professionals from a total of nine regions in Canada and the US participated. Self-efficacy was found to influence participant reported propensity for internal whistleblowing consistently in both the US and Canada. Seasoned participants with greater management and work experience demonstrated higher levels of self-efficacy while gender was also found (...) to be influential to self-efficacy. These individual traits, although related to self-efficacy, did not directly relate to propensities for internal whistleblowing. The findings demonstrate that self-efficacy could represent an important individual trait for examining whistleblowing issues. Internal whistleblowing is becoming an important organizational consideration in many areas of North America, yet there is relatively little research on the topic. Organizations seeking effective internal reporting systems should consider the influence of self-efficacy along with its potential reporting influence. By empirically testing an under-examined component of theory related to internal whistleblowing, this effort contributes to management literature, extending the knowledge beyond a US context, and provides recommendation for managing individual bias with internal reporting systems. (shrink)

Management accounting and control seeks to provide information that substantiates decision-making at all firm levels and thus may also foster ethical decision-making. Against this background, this article presents a systematic literature review of research on management accounting and control and business ethics that has been published in the Journal of Business Ethics. Through this review, we intend to bring to the forefront a research topic that has been widely neglected in broader literature reviews on accounting ethics research and that has (...) been covered by a small number of articles published by traditional leading accounting journals only. Our systematic literature review is guided by a theoretical framework that integrates the decision-facilitating and decision-influencing roles of management accounting and control information and the stages of the ethical decision-making process. Through this theoretical lens, we analyze 64 management accounting and control articles published in the Journal of Business Ethics over more than three decades. Synthesizing and structuring this research, we discuss prior accomplishments and elaborate on avenues for future research. (shrink)

This article explores five important issues relating to the evaluation of ethics education in accounting. The issues that are considered include: (a) reasons for evaluating accounting ethics education (see Caplan, 1980, pp. 133–35); (b) goal setting as a prerequisite to evaluating the outcomes of accounting ethics education (see Caplan, 1980, pp. 135–37); (c) possible broad levels of outcomes of accounting ethics education that can be evaluated; (d) matters relating to accounting ethics education that are in need of evaluation (see Caplan, (...) 1980, p. 136); and (e) possible techniques for measuring outcomes of accounting ethics education (see Caplan, 1980, pp. 144–49). The paper concludes with a discussion of the issues under consideration. (shrink)

Whistleblowers have usually been treated as outcasts by private-sector employers. But legal, ethical, and practical considerations increasingly compel companies to encourage employees to disclose suspected illegal and/or unethical activities throughinternal communication channels. Internal disclosure policies/procedures (IDPP''s) have been recommended as one way to encourage such communication.This study examined the relationship between IDPP''s and employee whistleblowing among private-sector employers. Almost 300 human resources executives provided data concerning their organizations'' experiences.