Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Vol 12, No 2 (2025): September 2025 In press

Exploring Global Trends in Whistleblowing Intention: A Two-Decade Systematic Bibliometric Review in Accounting and Governance

Ardianti, Putu Novia Hapsari (Unknown)
Wiagustini, Ni Luh Putu (Unknown)
Ratnadi, Ni Made Dwi (Unknown)
Mimba, Ni Putu Sri Harta (Unknown)



Article Info

Publish Date
26 Sep 2025

Abstract

This study aims to map global trends and key themes in whistleblowing intention research using a bibliometric systematic literature review approach. Employing co-word analysis, bibliographic coupling, co-author analysis, and co-country analysis, the study utilized VOSviewer and R Studio for visual mapping. A total of 1,722 articles published between 2006 and 2025 were retrieved from the Scopus and Web of Science databases, of which 141 were selected through the PRISMA protocol. The results highlight the significant role of culture in shaping reporting intentions. In Western countries, where individualistic values predominate, moral courage primarily drives the decision to report wrongdoing. By contrast, in Eastern countries with collectivistic cultures, social pressure and the prioritization of group harmony exert stronger influence than individual actions. These findings illustrate how whistleblowing intention is shaped by the interplay of individual, organizational, and cultural factors that vary across contexts.

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Journal Info

Abbrev

JDAB

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Dinamika Akuntansi dan Bisnis (JDAB) is a biannual peer-reviewed and open-access journal published by Accounting Department, Universitas Syiah Kuala, Indonesia, in collaboration with the Institute of Indonesia Chartered Accountant. JDAB was first published in March 2014 and made accessible ...