Effective internal controls and governance: Analysis of ethical culture and ethical evaluations on whistleblowing intentions of government officials; [Ocena zamiarów dotyczących informowania o nieprawidłowościach urzędników rządowych]

• Published in: Polish Journal of Management Studies
• Main Author: Zakaria M.; Abd Manaf K.; Nurmala Sari E.; Syed Yusuf S.N.; Abdul Rahman R.; Mohammed Hamoudah M.
• Format: Article
• Language: English
• Published: Czestochowa University of Technology 2021
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-85108715884&doi=10.17512%2fpjms.2021.23.1.30&partnerID=40&md5=360fea97b0ca6c7d2ad3a70f5986090b

This study examines the ethical culture and ethical evaluations on the whistleblowing intentions of government officials. Whistleblowing is the most effective internal controls to expedite integrity and thus would protect the urban from harm and destruction. Data were collected through questionnaires distributed to 282 officials from one of the Malaysian city councils and analysed using Structural Equation Modelling (SEM) of partial least square approach (PLS) version 3. The findings indicated that all the three variables namely organizational ethical culture, deontological and teleological evaluations were significant factors of whistleblowing intentions. The discoveries provide beneficial insights to the government, policy and lawmakers, city councils, and academicians that the likelihood of whistleblowing intentions depends on ethical evaluations of rules compliance (deontology), perceived consequences (teleology), and strong ethical culture. Nurturing whistleblowing culture does not only elevate the public trust towards the city council but also foster effective internal controls and good governance. © 2021, Czestochowa University of Technology. All rights reserved.