Antonia B. KnuthBlowing the Whistle – Eine Untersuchung der Meldesystemadministration und ihres Einflusses auf das Meldeverhalten von beobachtetem Fehlverhalten

About this book deutschenglish

The occurrence of misconduct within companies is estimated to cause several trillion U.S. dollars in damage worldwide each year, as well as reputational damage for the organizations. One way of limiting the extent of the damage is to uncover the misconduct at an early stage.

Here, employees of the organization offer a valuable source of information, as they gain awareness of possible misconduct by their colleagues at an early stage due to their area of responsibility. In this context, the question arises how employees can report their information. For companies, it is particularly beneficial if the reports are made internally and they do not lose control over the information.

The implementation of internal reporting systems was also included in the “Whistleblower Directive“ (EU Directive 2019/1937), which was adopted by the European Parliament and the Council of the European Union on October 23, 2019. Companies are free to choose whether they operate the reporting system internally themselves or buy it externally. It is difficult to make statements about which form of administration leads to a higher reporting rate due to contradictory research results and the use of fictitious scenario descriptions.

To close this research gap, the author formulates four hypotheses on the influence of the reporting system administration and the consequences for the organization when misconduct becomes public knowledge on the reporting rate of the observed misconduct. The results of this experiment allow insights into the behavioral impact of the reporting system administration depending on the presence of consequences for the organization. One of the findings is that externally operated reporting systems are perceived as more unbiased, objective and fair. However, reporting via an organization-operated reporting system is seen more as an opportunity if consequences for the organization are expected.

Ihr Werk im Verlag Dr. Kovač

Möchten Sie Ihre wissenschaftliche Arbeit publizieren? Erfahren Sie mehr über unsere günstigen Konditionen und unseren Service für Autorinnen und Autoren.

Dissertation veröffentlichen