Predicting Whistleblowing Practices: A Theory of Plan Behaviour Approach Among Accounting Undergraduates

Abstract

Media coverage has extensively documented instances of fraud and unethical conduct, emphasizing the urgent need for effective control mechanisms. Prevent these issues, whistleblowing practices as a crucial tool for combating corruption, and awareness should start from the university. Universities are tasked with cultivating competent and ethical professionals. However, an alarming trend is the prioritization of high grades by many students, overshadowing the importance of honesty and accountability. This study proposes to leverage the Theory of Planned Behaviour as a conceptual framework to discover whistleblowing practices, encompassing perceived social pressure, personal evaluation, and perceptions of behavioural control. Also, assess the impact of perceptions of behavioural control, perceived social pressure, and personal evaluation on whistleblowing practices among accounting undergraduates. The methods are quantitative using a survey questionnaire to the accounting undergraduates at the faculty. Results of study shows that personal evaluation and perceived social pressure positively influence the whistleblowing practices of undergraduates, perceptions of behavioural control negatively influence the whistleblowing practices of undergraduates. The study could to provide better insights into the utilization of the Theory of Planned Behaviour towards whistleblowing practices among accounting undergraduates. Meanwhile, for the further research is focus on expanding the sample size, including non-accounting students.