Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/5335
Title: The perception of Maltese professional accountants on whistle-blowing : an investigation
Authors: Buttigieg, Emanuela
Keywords: Accountants -- Malta
Whistle blowing -- Malta
Accounting -- Moral and ethical aspects
Issue Date: 2012
Abstract: Purpose: This study seeks to investigate the perception of Maltese Certified Public Accountants (CPAs) on whistle-blowing and looks into the factors affecting the perception on whistle-blowing. More specifically, it investigates whether demographic features, personality traits and situational factors come to play when confronted with a whistle-blowing dilemma. Design: A TwoStep clustering technique is used to determine whether Maltese CPAs have differing perceptions about whistle-blowing and the factors differentiating between perceptions. In addition, a Multiple Linear Regression model is used to identify the factors affecting the propensity to whistle-blow. Findings: The cluster analysis identified two different perceptions on whistle-blowing among Maltese CPAs. There are those who have a positive perception on whistle-blowing who are termed as the 'whistle-blowers' and those who have a negative perception who are termed as the 'whistle-swallowers'. Moreover, the results show that these two perceptions are affected by different situational factors and personality traits. This encouraging result triggered the regression analysis which enabled the development of a model which predicts whistle-blowing behaviour. This model explains 42.2% of the total variance of the whistle-blowing score. The independent variables of this equation are both situational factors and personality traits. Conclusions: This study has proven that when it comes to ethical decision making among Maltese CPAs, such as deciding whether or not to blow the whistle, certain other factors come into play apart from the professional background. Such factors identified in this study are certain personality traits and situational factors. Value: Locally, this seems to be the first study which investigates the factors affecting the whistle-blowing perception among Maltese CPAs. Moreover, the predictive model gives an indication as to who is willing to blow the whistle and who is not, within the profession.
Description: B.ACCTY.(HONS)
URI: https://www.um.edu.mt/library/oar//handle/123456789/5335
Appears in Collections:Dissertations - FacEma - 2012
Dissertations - FacEMAAcc - 2012

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