THE PSYCHOLOGY OF SPEAKING OUT: FEAR, TRUST, AND MORAL REASONING IN WHISTLEBLOWING

Muhammad Wisnu Girindratama (Department of Accounting, Faculty of Business and Economics, University of Surabaya, Indonesia)
Fidelis Adityawan (Department of Accounting, Faculty of Business and Economics, University of Surabaya, Indonesia)
Aykut Akbulut (Department of Management Information Systems, Faculty of Management, Selcuk University, Turkey)

Jurnal Riset Akuntansi Kontemporer
Vol 18 No 2 (2026): October Edition

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.