Jurnal Akuntansi dan Bisnis
Vol 26, No 1 (2026): In Progress

Beyond the Theory of Planned Behavior: Evidence from Whistleblowing Research in Accounting Theory

Meita Larasati (Universiti Utara Malaysia Universitas Muhammadiyah Prof. Dr. HAMKA)
Zakiyah Sharif (23Tunku Puteri Intan Safinaz School of Accountancy Universiti Utara Malaysia)
Al Jaffri Saad (Unknown)
Ummu Salma Al Azizah (Unknown)



Article Info

Publish Date
27 Jun 2026

Abstract

This article aims to present a comprehensive and systematic evaluation of the Extended Theory of Planned Behavior (ETPB) by mapping its core research areas over the past decade and proposing a structured thematic classification and future research agenda. Using a systematic literature review and thematic analysis of Scopus indexed 202 articles between 2015 and 2025 by Watase, this study develops an integrative multidimensional framework incorporating antecedents, outcomes, and contextual contingencies relevant to ETPB. The results reveal major trends in publication patterns, research themes, and journal outlets, while identifying key theoretical, methodological and contextual gaps that suggest clear directions for future research. The findings indicate that moral norm has emerged as the most dominant extension variable, highlighting the growing importance of ethical and value-based considerations in behavioral intention research. Furthermore, whistleblowing has become one of the most prominent applications of ETPB, demonstrating the relevance of moral, organizational, professional, and contextual factors in explaining ethical decision-making. Overall, although the Extended Theory of Planned Behavior enhances behavioral explanation by incorporating moral and contextual factors, its increasing complexity and limited methodological diversity indicate the need for clearer theory, stronger research designs, and wider validation. Keyword: Extended Theory of Planned Behavior, Systematic Literature Review, Watase, Thematic Analysis, Conceptual Framework Development 

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Journal Info

Abbrev

jab

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi dan Bisnis (JAB)is published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia. Published two times a year, February and August, JAB is a media of communication and reply forum for scientific works especially concerning the field of ...