Whistleblowing in A Bureaucratic-Heavy Organisation: Does it Work?

Maulidi, Ach (2026) Whistleblowing in A Bureaucratic-Heavy Organisation: Does it Work? The Indonesian Accounting Review, 16 (1). pp. 130-147. ISSN 2302-822X

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Abstract

This study explores how employees in bureaucratic organisations interpret the possibility of speaking up about fraud risk. Drawing on institutional theory, the research examines how institutional signals, bureaucratic procedures, and everyday administrative practices shape employees’ interpretation of irregularities and reporting behaviour. We used a qualitative approach with semi-structured interviews that were conducted with eight employees working in local government organisations in East Java. The findings indicate that procedural compliance, hierarchical communication, peer norms, and legitimacy considerations influence how employees interpret fraud-related concerns and evaluate whether reporting represents an appropriate administrative action. This adds a more contextual and process-based understanding to studies that often focus only on personal factors. Essentially, the study highlights that employees frequently engage in informal sensemaking with colleagues before considering formal disclosure. This extends existing work by showing how silence or action is collectively produced through shared interpretations. Moreover, layered procedures and distributed responsibility shape perceptions about oversight within the organisation. So, the study contributes theoretically by demonstrating how institutional environments structure whistleblowing behaviour in bureaucratic organisations. Practically, the findings highlight the importance of leadership signals and organisational culture in strengthening responsible voice regarding fraud risk.

Item Type:	Article
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	ACH MAULIDI
Date Deposited:	18 Jun 2026 08:32
Last Modified:	18 Jun 2026 08:32
URI:	http://repository.ubaya.ac.id/id/eprint/50849

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