The Relationship between Self-Esteem, Moral Courage, and Internal Whistleblowing Intentions of Accountants

Subject Areas : financial reporting quality

Ali Jafari ^{1 *} , Meysam Mashoufian ²

1 - Department of Acconting, Bon.C., Islamic Azad University, Bonab, Iran
2 - Department of Acconting, Bon.C., Islamic Azad University, Bonab, Iran.

Received: 2025-06-07 Accepted : 2025-07-15 Published : 2025-10-07

Keywords: Accountants, Self-esteem, Moral Courage, Whistleblowing.,

Abstract :

Objective: Accountants of a company plays a key role in disclosing errors or fraud because they are the sole provider of information about corporate finances that is useful in decision-making. This research aims to examine the relationship between self-esteem, moral courage, and accountants’ internal whistleblowing intentions. The primary research framework uses prosocial theory to build logic to develop hypotheses.

Method: This research is applied in terms of purpose and cross-sectional in terms of duration, because it was conducted in 2024. This research was designed as a survey method on the accountants of Companies. The research variables were measured through questionnaire items. Data were collected using simple random sampling using a questionnaire from a sample of 330 accountants. To meet the goals of the study, SPSS and Smart PLS software were used to prepare and process the data.

Findings: The research findings show that self-esteem has a positive and significant effect on accountants' internal disclosure intention. Also, self-esteem has a positive and significant effect on moral courage. In addition, moral courage has a positive and significant effect on accountants' internal whistleblowing intention. Finally, moral courage plays a mediating role in the relationship between self-esteem and accountants' internal whistleblowing intention.

Conclusion: The findings of this study have implications for the need to make a policy on whistleblowing and socialize the policy, for example with an open-door policy, activating an anonymous hotline, and appointing someone as an ethics manager can create a favorable environment for reporting errors within the company.

References:

آذر، عادل، غلامزاده، رسول، و قنواتی مهدی. (1391). مدلسازی مسیری - ساختاری در مدیریت: کاربرد نرم افزارSmartPLS. ناشر: نگاه دانش.
پورصمیمی، علی، طهرانی، مریم، و وکیلی، یوسف. (1400). شناسایی و رتبه‌بندی پیشایندهای افشاگری در سازمان: رهیافت فراترکیب. چشم انداز مدیریت دولتی، 12(1)، 33-54.
حسن¬زاده، علی. (1402). شاخص ادراک از فساد سال ۲۰۲۳ منتشر شد؛ ایران در جایگاه ۱۴۹ از ۱۸۰ کشور. پایگاه اندیشکده شفافیت برای ایران، https://tp4.ir/?p=7090 .
حیدری، رسول، خواجوی، شکراله، تهرانی، رضا، و بغزیان، آلبرت. (1398). نظریه رفتار برنامه¬ریزی شده و مدل ارائه گزارشگری پایندگی توسط مدیران. حسابداری مالی، 11(42)، 24-51.
داوري، علي و رضازاده، آرش. (1393). مدل‌سازي معادلات ساختاري با نرم‌افزار PLS. ناشر: جهاد دانشگاهي.
صدیقی، روح اله، بولو، قاسم، نعیمی، ابراهیم، و عالی خانی، محسن. (1403). واکاوی فرایند انگیزه سوت¬زنی در سازمان؛ مبتنی بر استراتژی نظریه داده¬بنیاد. حسابداری دولتی، 11(1)، 1-20.
علیدادی، حسین، و آسایش، فرزاد. (1403). واکاوی نقش هوش اخلاقی حسابرسان در تمایل به سوت زنی (افشاگری). پژوهش-های مالی و رفتاری در حسابداری، 4(2)، 26-40.
مهدوی، غلامحسین، و خادمی، ساسان. (1400). بررسی ویژگی‌های فردی و عوامل اثرگذار بر تمایلات افشاگری تقلب دربارۀ حسابداران (مطالعه موردی: حسابداران شاغل در بیمارستان‌های دولتی شیراز). حسابداری سلامت، 10(1)، 91-114.
نژادتولمی، بابک، رهنمای رودپشتی، فریدون، نیکو مرام، هاشم، و وکیلی فرد، حمید رضا. (1398). بررسی تمایل به افشاگری تقلب حسابداری در بین حسابداران بخش خصوصی و عمومی مبتنی بر عدالت رویه¬ای، تعاملی و توزیعی. دانش حسابداری مالی، 6(4)، 47-75.
نظری¬پور، محمد، و زکی¬زاده، بابک. (1401). بررسی اثرات پیشایندهای شخصی بر قصد سوت زنی حسابداران با تعدیل گری عوامل سازمانی و فردی. حسابداری و منافع اجتماعی، 12(3)، 71-102.
نمازی، محمد، و ابراهیمی، فهیمه. (1395). مدل‌بندی و تعیین اولویت عوامل مؤثر بر قصدگزارش تقلب‌های مالی توسط حسابداران. مطالعات تجربی حسابداری مالی، 12(49)، 1-28.

Ajzen, I. & Fishbein, M. (1980). Understanding attitudes and predicting social behavior. Englewood Cliffs: Prentice-Hall.
Ajzen, I. (1988). Attitudes, personality, and behavior The Dorsey Press.
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2):179–211.
Alidadi, H., & Asayesh, F, (2024). Analyzing the role of auditors' moral intelligence in the tendency to blow the whistle. Financial and Behavioral Researches in Accounting, 4(2), 26-40 (In Persian).
Alleyne, P. (2016). The influence of organisational commitment and corporate ethical values on non-public accountants’ whistle-blowing intentions in Barbados. Journal of Applied Accounting Research, 17(2), 190-210.
Azar, A., Gholamzadeh, R., & Ganavati, M. (2012). Path-structural modeling in management: Application of SmartPLS software. Publisher: Negah. (In Persian)
Bernawati, Y., & Saputra, R. S. (2020). The effect of individual factors, subjective norms, and self-efficacy on the intention of whistleblowing. Public Management and Accounting Review, 1(1), 20-31.
Brown, J. O., Hays, J., & Stuebs Jr, M. T. (2016). Modeling accountant whistleblowing intentions: Applying the theory of planned behavior and the fraud triangle. Accounting and the Public Interest, 16(1), 28-56.
Cheng, J., Bai, H., & Yang, X. (2019). Ethical leadership and internal whistleblowing: A mediated moderation model. Journal of Business Ethics, 155, 115-130.
Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern methods for business research, 295(2), 295-336.
Christina, V., Sarumpaet, T. L., & Novatiani, A. (2020). The Interaction Effect Between Internal Control and Self Esteem on Ethical Behavior. Inte International Journal of Psychosocial Rehabilitation, 24(2).
Davari, Ali and Rezazadeh, Arash. (2014). Structural Equation Modeling with PLS Software. Publisher: Academic Jahad. (In Persian)
De Araujo, P., & Lagos, S. (2013). Self-esteem, education, and wages revisited. Journal of Economic Psychology, 34, 120-132.
Ebaid, I. E. S. (2023). The courage of whistleblowing of prospective accountants: evidence from Saudi Arabia. Journal of Applied Research in Higher Education, 15(3), 713-730.
Eisenberg, N., Spinrad, T. L., & Morris, A. S. (2013). 13 Prosocial Development. The Oxford handbook of developmental psychology, Vol. 2: Self and other, 2, 300.
Fernando, M., Akter, S., & Bandara, R. J. (2022). Employee–organisation connectedness and ethical behaviour: the mediating role of moral courage. International Journal of Productivity and Performance Management, 71(7), 2771-2792.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of marketing research, 18(1), 39-50.
Geisser, S. (1974). A predictive approach to the random effect model. Biometrika, 61(1), 101–107.
Hannah, S. T., Avolio, B. J., & Walumbwa, F. O. (2011). Relationships between authentic leadership, moral courage, and ethical and pro-social behaviors. Business Ethics Quarterly, 21(4), 555-578.
Hari, K. K., Sabrina, N., & Meratia, M. (2025). The Role of Whistleblowing in Moderate Factors Affecting Accounting Fraud Tendencies. Journal of Accounting Science, 9(1), 25-61.
Hassanzadeh, A. (1402). Corruption perceptions index 2023, Iran ranks 149th out of 180 countries, Transparency for Iran site, https://tp4.ir/?p=7090 (In Persian).
Heidari, R., Khajavi, S., Tehrani, R., & Boghosian, A. (2019). The theory of planned behavior and managers’ sustainability reporting model. Quarterly Financial Accounting, 11(42), 24-51 (In Persian).
Henseler, J., Ringle, C. M., & Sinkovics, R. R. (2009). The use of partial least squares path modeling in international marketing. In New challenges to international marketing (Vol. 20, pp. 277-319). Emerald Group Publishing Limited.
Jubb, P. B. (1999). Whistleblowing: A restrictive definition and interpretation. Journal of Business Ethics, 21, 77-94.
Kanten, P., Yesiltas, M., & Kanten, S. (2013). The Effects of Self-Esteem, Virtuousness and Work Values on the Ethical Behaviors: An Empirical Study in the Hotel Industry. UBT International Conference. 34. https://knowledgecenter.ubt-uni.net/conference/2013/all-events/34
Khelil, I. (2023). The working relationship between internal and external auditors and the moral courage of internal auditors: Tunisian evidence. Arab Gulf Journal of Scientific Research, 41(4), 462-477.
Khelil, I., Akrout, O., Hussainey, K., & Noubbigh, H. (2018). Breaking the silence: An empirical analysis of the drivers of internal auditors' moral courage. International Journal of Auditing, 22(2), 268-284.
King, M. (1997). Changes in UK monetary policy: Rules and discretion in practice. Journal of Monetary Economics, 39(1), 81-97.
Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2019). Ethical awareness, ethical judgment and whistleblowing: A moderated mediation analysis. Journal of Business Ethics, 155, 289-304.
Liyanarachchi, G., & Newdick, C. (2009). The impact of moral reasoning and retaliation on whistle-blowing: New Zealand evidence. Journal of business ethics, 89, 37-57.
MacGregor, J., & Stuebs, M. (2014). The silent Samaritan syndrome: Why the whistle remains unblown. Journal of business ethics, 120, 149-164.
Mahdavi, G., & Khademi, S. (2021). Examining individual characteristics and influencing factors on accountants' willingness to disclose fraud (case study: accountants working in Shiraz public hospitals). Journal of Health Accounting, 10(1), 91-114 (In Persian).
Mukhlasin, M. (2022). The Self-Esteem, Moral Courage, and Whistleblowing: Case of Corporate Accounting Staff in Indonesia. Jurnal Dinamika Akuntansi, 14(2), 195-209.
Namazi, M., & Ebrahimi, F. (2016). Modeling and Identifying Effective Factors Affecting the Intention of Reporting Financial Fraudulent by Accountant. Empirical Studies in Financial Accounting, 13(49), 1-28 (In Persian).
Nayır, D. Z., Rehg, M. T., & Asa, Y. (2018). Influence of ethical position on whistleblowing behaviour: do preferred channels in private and public sectors differ?. Journal of Business Ethics, 149, 147-167.
Nazaripour, M., & Zakizadeh, B. (2022). The Effects of the Individual-Level Antecedents on the Intention of Accountants' Whistleblowing by Moderating Organizational and Individual Factors. Journal of Accounting and Social Interests, 12(3), 71-102 (In Persian).
Near, J. P., & Miceli, M. P. (1985). Organizational dissidence: The case of whistle-blowing. Journal of business ethics, 4, 1-16.
Nejad Toolami, B., Rahnamay Roodposhti, F., Nikoumaram, H., & Vakilifard, H. (2020). Whistleblowing Intentions for Accounting Fraud between Accountants in the Private and Public Sectors based on Procedural, Interactive and Distributive Justice. Financial Accounting Knowledge, 6(4), 47-75 (In Persian).
Nunnally, J. C. Bernstein, IH. (1994). Psychometric Theory (3rd ed.), New York: McGraw-Hill.
Otchere, O. A. S., Owusu, G. M. Y., & Bekoe, R. A. (2023). Determinants of whistleblowing intentions of accountants: a middle range theoretical perspective. Journal of Financial Crime, 30(5), 1162-1181.
Owusu, G. M. Y., Bekoe, R. A., Anokye, F. K., & Okoe, F. O. (2020). Whistleblowing intentions of accounting students: An application of the theory of planned behaviour. Journal of Financial Crime, 27(2), 477-492.
Park, H., & Blenkinsopp, J. (2009). Whistleblowing as planned behavior–A survey of South Korean police officers. Journal of business ethics, 85, 545-556.
Poursamimi, A., Tehrani, M., & Vakili, Y. (2021). Identifying and Ranking the Predictors of Whistle-blowing in Organization: A Meta-Synthesis Approach. Public Administration Perspective, 12(1), 33-54 (In Persian).
Ramlee, A. D. B. A., Syed Yusuf, S. N., Ahmad Nadzri, F. A., Zolkaflil, S., & Mohamad, M. (2025). Factors affecting future accountants and auditors' whistleblowing intentions. Asian Journal of University Education (AJUE), 21(1), 52-67.
Sari, K. K. (2024). Whistleblowing System: The Effective Solution to Prevent Financial Accounting Fraud?. Owner: Riset dan Jurnal Akuntansi, 8(2), 1746-1758.
Sarikhani, M., & Ebrahimi, F. (2022). Whistleblowing by accountants: an integration of the fraud pentagon and the extended theory of planned behavior. Meditari Accountancy Research, 30(6), 1740-1763.
Sarstedt, M., Hair Jr, J. F., Nitzl, C., Ringle, C. M., & Howard, M. C. (2020). Beyond a tandem analysis of SEM and PROCESS: Use of PLS-SEM for mediation analyses!. International Journal of Market Research, 62(3), 288-299.
Sarstedt, M., Ringle, C. M., Henseler, J., & Hair, J. F. (2014). On the emancipation of PLS-SEM: A commentary on Rigdon (2012). Long range planning, 47(3), 154-160.
Seddighi, R., Bolo, G., Naeimi, E., & Alikhani, M. (2024). Analysis of process for whistle-blowing intention in the organization; Based on the strategy of grounded theory. Governmental Accounting, 11(1), 1-20 (In Persian).
Smaili, N., & Arroyo, P. (2019). Categorization of whistleblowers using the whistleblowing triangle. Journal of Business Ethics, 157, 95-117.
Stone, M. (1974). Cross-validation choice and assessment of statistical prediction. Journal of Royal Statistical Society, 36(2), 111–147.
Suar, D., Gochhayat, J., & Suar, J. (2016). Influence of self-esteem on ethical behaviours and corporate responsibility values: the mediating role of power-distance. Global Business Review, 17(6), 1401-1411.
Taylor, E. Z., & Curtis, M. B. (2013). Whistleblowing in audit firms: Organizational response and power distance. Behavioral Research in Accounting, 25(2), 21-43.
Tenehaus, M., Amato, S., & Esposito Vinzi, V. (2005). A global goodness-of-fit index for PLS structural equation modeling. In proceedings of the XLII SIS scientific meeting (pp. 739-742).