Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Jurnal Riset Akuntansi Kontemporer
Aykut Akbulut
Department of Management Information Systems, Faculty of Management, Selcuk University, Turkey
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
THE PSYCHOLOGY OF SPEAKING OUT: FEAR, TRUST, AND MORAL REASONING IN WHISTLEBLOWING Muhammad Wisnu Girindratama; Fidelis Adityawan; Aykut Akbulut
JRAK Vol 18 No 2 (2026): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v18i2.40955

Abstract

Whistleblowing is often treated as an administrative mechanism, with insufficient attention to the ethical, psychological, and organisational factors shaping individuals' decisions to speak out. This study aims at examining how individual and organisational factors interact in shaping whistleblowing decisions. Using in-depth interviews with public servants in local governments, the data were analysed thematically. Findings revealed complex interactions between individual and organisational factors that triggered moral rationalisation in whistleblowing decisions. Individuals navigate fear, trust, moral reasoning, organisational loyalty, and perceived consequences when deciding whether to disclose wrong ng. These findings suggest whistleblowing should be understood not merely as an institutional reporting mechanism but as an ethically and psychologically embedded process shaped by organisational and sociocultural contexts. The study contributes to whistleblowing literature by integrating individual and organisational dimensions into a moral-rationalisation perspective and offers practical insights for designing systems that better support individuals who report wrong.
Co-Authors Fidelis Adityawan Muhammad Wisnu Girindratama