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Prioritizing determinants of effective whistle blowing (WB): Interpretative structural modeling approach

Abdul Aziz Khan Niazi, Tehmina Fiaz Qazi, Irfan Ali, Rashid Ahmad

International Journal of Law and Management

ISSN: 1754-243X

Article publication date: 9 April 2020

Issue publication date: 15 May 2020

507

Abstract

Purpose

In current vista of corporate governance (CG), whistleblowing (WB) has become critical for practitioners, researchers and other stakeholders. This study aims to identify, prioritize and analyze the interrelationships of determinants of effective WB on the basis of opinion of a medium-sized panel of experts.

Design/methodology/approach

It is a cross-sectional descriptive study conducted in the field setting. A self-administered structured questionnaire was used to collect primary data from the respondents. This study follows an interpretive structural modeling (ISM) approach.

Findings

This study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d’Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and dependent factor in the model. There are eight linking factors and only one independent factor.

Research limitations/implications

The study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d'Impacts Croisés Multiplication Appliquée á un Classement analysis revealed that there is no autonomous and no clear-cut dependent factor in the model. There are eight linking factors out of which five have high dependence as well, and there is only one independent factor.

Practical implications

This study has ensued in identification of significant challenging issues in WB and in development of interrelationships to gain insights into priority of these issues. This study uses limited primary data in context of Pakistan; therefore, generalizability of the findings is limited.

Originality/value

This study presents a novel theoretical and conceptual model focused on effective WB. The value of the study on effective WB is highly relevant for today’s complex organizations but incipient in literature. The insights provided by the study have vital importance for corporations to embark on the regime of reforms in CG.

Keywords

Citation

Niazi, A.A.K., Qazi, T.F., Ali, I. and Ahmad, R. (2020), "Prioritizing determinants of effective whistle blowing (WB): Interpretative structural modeling approach", International Journal of Law and Management, Vol. 62 No. 3, pp. 213-230. https://doi.org/10.1108/IJLMA-10-2017-0244

Publisher

:

Emerald Publishing Limited

Copyright © 2020, Emerald Publishing Limited

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