Whistleblowing and the professional: the common response to whistle blowers is retaliation
Article Abstract:
Employees' fear of reprisals from their organizations and from coworkers for whistleblowing acts can be alleviated by managers through efforts to reinforce awareness of the existence of provisions that will provide whistleblowers with sufficient protection within the organization. Managers can encourage the reporting of fraudulent and corrupt practices by cultivating an organizational communication climate that is supportive of the act of whistleblowing. It is important that the organization minimize its defensiveness regarding the issue to establish an environment of trust. The responses of managers and other executives to a 1988 survey on the practice of whistleblowing sheds light on the importance of trust in eliciting more favorable responses regarding organizational practices of whistleblowing and eliminating the fear of reprisal and retaliation.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
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Ghosts of Christmas future
Article Abstract:
The Business Ethics Study Team, Inc, affiliated with New York University's Stern School of Business, has shown that an effective technique for instilling business students with respect for high ethical conduct in their professional lives and a fear of the consequences of failing to adhere to high ethical standards is asking business professionals convicted of white-collar crimes to share their stories with the students. The small-time, white-collar criminals may ignore the risks of prosecution and punishment because they do not deeply appreciate the devastating effects that being caught will have on their career and lives. The consequences of being caught can include: the loss of reputation; negative social and psychological effects on the criminal's family; and the permanent effects of imprisonment.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1990
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The high cost of corporate crime
Article Abstract:
The severe sentencing guidelines regarding corporate crime proposed by the Sentencing Commission have recently been enacted into law. The new guidelines limit the exercise of judicial discretion and imposes a stringent and obligatory fine schedule on companies found guilty of committing federal crimes, including fraud and antitrust offenses. One way for a company to reduce its exposure to legal risks is developing a program for the prevention and detection of violations of law. This program should conform to the Sentencing Commission guidelines, which would require certain steps to be taken, such as communicating compliance standards and procedures to all organizational members, enforcing compliance standards consistently, and making high-ranking personnel responsible for the program.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1991
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