The Psychology Of Speaking Out: Fear, Trust, And Moral Reasoning In Whistleblowing

Girindratama, Muhammad Wisnu and Adityawan, Fidelis and Akbulut, Aykut (2026) The Psychology Of Speaking Out: Fear, Trust, And Moral Reasoning In Whistleblowing. Jurnal Riset Akuntansi Kontemporer, 18 (2). pp. 290-305. ISSN 2597-6826

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Abstract

Whistleblowing is often treated as an administrative mechanism, with insufficient attention to the ethical, psychological, and organisational factors shaping individuals' decisions to speak out. This study aims at examining how individual and organisational factors interact in shaping whistleblowing decisions. Using indepth interviews with public servants in local governments, the data were analysed thematically. Findings revealed complex interactions between individual and organisational factors that triggered moral rationalisation in whistleblowing decisions. Individuals navigate fear, trust, moral reasoning, organisational loyalty, and perceived consequences when deciding whether to disclose wrong ng. These findings suggest whistleblowing should be understood not merely as an institutional reporting mechanism but as an ethically and psychologically embedded process shaped by organisational and sociocultural contexts. The study contributes to whistleblowing literature by integrating individual and organisational dimensions into a moral-rationalisation perspective and offers practical insights for designing systems that better support individuals who report wrong.

Item Type:	Article
Uncontrolled Keywords:	culture; individual; organisation; psychology; whistleblowing
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	MUHAMMAD WISNU GIRINDRATAMA
Date Deposited:	02 Nov 2026 07:21
Last Modified:	03 Nov 2026 01:29
URI:	http://repository.ubaya.ac.id/id/eprint/51430

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