Araştırma Makalesi
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YÖNETİCİLERİN BİLGİ UÇURMA’NIN TÜRKİYE’DEKİ İŞLETMELERDE RESMİ OLARAK KULLANILABİLİRLİĞİNE YÖNELİK DEĞERLENDİRMELERİ: KOBİ VE BÜYÜK İŞLETMELERDE ÇALIŞAN TEPE VE ÜST DÜZEY YÖNETİCİLER KAPSAMINDA NİTEL BİR ÇALIŞMA

Yıl 2023, Cilt: 25 Sayı: 3, 1182 - 1217, 15.09.2023

Onur Kazancı

https://doi.org/10.16953/deusosbil.1286117

Öz

Bu çalışma, üst düzey ve tepe yöneticiler bilgi uçurmanın Türkiye’deki işletmelerde resmi olarak uygulanabilirliğini, bu durumun yaratabileceği olası faydalar ile zararları ve böyle bir uygulamanın ihtiyaç duyacağı bilgi uçurucuların sahip olması gereken özellikleri tespit etmeyi amaçlamaktadır. Bu bağlamda farklı sektörlerde ve işletmelerde çalışan üst düzey ve tepe yönetici ile mülakatlar yapılmıştır. Bulgular ham halleriyle sunulmuş ve yorumlanmıştır. Elde edilen veriler ışığında üst düzey ve tepe yöneticilerin, bilgi uçurmanın (BİU) Türkiye iş hayatında resmi olarak kullanılmasına dair çekinceleri olduğu göstermektedir. Katılımcıların genel görüşü Türk iş hayatı kültürünün, çalışanların bireysel özelliklerinin ve kural koyucu kurumların yetersizliğinin buna neden olduğudur. Benzer şekilde resmi bilgi uçurmanın uygulanmasının yaratacağı yararlar ve zararlar da bu açıdan değerlendirilmiştir. Bilgi uçuruculardan beklenen özellikler ise ağırlıklı olarak dürüstlük, iletişimi, farkındalık ve sorumluluk alabilme temalarında toplanmıştır.

Anahtar Kelimeler

Whistleblowing İhbarcılık İfşa Etik Bilgi Uçurma yöneticiler

Kaynakça

  • Akıllı, H. S., Çam, S., Kılınç, S. & Kızılboğa, R. (2013). Kamu personelinin etik ihlallerine verdikleri önem derecesi ve etik ihlallerin bildirimi konusundaki görüşleri. Sayıştay Dergisi, (89), 5-33.
  • Alnaqi, H., McIntosh, B., & Lancaster, A. (2017). Cultures of fear: Perspectives on whistleblowing. British Journal of Mental Health Nursing, 6 (3), 134-137.
  • Andrade, J. A. (2015). Reconceptualising whistleblowing in a complex world. Journal of Business Ethics, 128, 321-335.
  • Appelbaum, S.H., Iaconi, G.D. & Matousek, A. (2007), Positive and negative deviant workplace behaviors: Causes, impacts, and solutions. Corporate Governance, Vol. 7 No. 5, pp. 586-598.
  • Ashforth, B. E. & Anand, V. (2003). The normalization of corruption in organizations, in R. M. Kramer and B. M. Staw (eds.), Research in Organizational Behavior.
  • Aydan, S. & Kaya, S. (2018). Sağlık sektöründe ihbarcılık: bir üniversite hastanesinde çalışan hemşire ve sekreterler üzerine bir uygulama. Hacettepe Sağlık İdaresi Dergisi, 21 (1), 41-63.
  • Ayers, S., & Kaplan, S. E. (2005). Wrongdoing by consultants: An examination of employees’ reporting intentions. Journal of Business Ethics, 57 (2), 121–137.
  • Barnett, T. (1992). A preliminary investigation of the relationship between selected organizational characteristics and external whistleblowing by employees. Journal of business Ethics, 11, 949-959.
  • Barnett, T., Cochran, D.S. & Taylor, G.S. (1993). The internal disclosure policies of private-sector employers: An initial look at their relationship to employee whistleblowing. J Bus Ethics 12, 127–136.
  • Brink, A. G.; Lowe, D. J. & Victoravich, L. M. (2013). The effect of evidence strength and internal rewards on ıntentions to report fraud in the dodd-frank regulatory environment. AUDITING: A Journal of Practice & Theory, 32 (3), 87–104.
  • Butler, J. V., Serra, D. & Spagnolo, G. (2020). Motivating whistleblowers. Management Science, 66 (2), 605-621.
  • Candan, H. & Kaya, T. (2016). İhbarcılık (whistleblowing) ve algılanan örgütsel destek arasındaki ilişkinin incelenmesine yönelik bir kamu kurumunda araştırma. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 5 (2), 305-330.
  • Cassematis, P. G. & Wortley, R. (2013). Prediction of whistleblowing or non-reporting observation: The role of personal and situational factors. J Bus Ethics 117, 615–634.
  • Chiu, R. K. (2003). Ethical judgment and whistleblowing intention: Examining the moderating role of locus of control. Journal of Business Ethics, 43 (1/2), 65–74.
  • Cho, Y. J., & Song, H. J. (2015). Determinants of whistleblowing within government agencies. Public Personnel Management, 44 (4), 450-472.
  • Cross, F. B., & Tiller, E. H. (1998). Judicial partisanship and obedience to legal doctrine: Whistleblowing on the federal courts of appeals. The Yale Law Journal, 107(7), 2155–2176.
  • Culiberg, B., & Mihelič, K. K. (2017). The evolution of whistleblowing studies: A critical review and research agenda. Journal of Business Ethics, 146, 787-803.
  • Dasgupta, S., & Kesharwani, A. (2010). Whistleblowing: A survey of literature. The IUP Journal of Corporate Governance, 9 (4), 57-70.
  • Delmas, C. (2015). The ethics of government whistleblowing. Social Theory and Practice, 41 (1), 77-105.
  • Dungan, J., Waytz, A., & Young, L. (2015). The psychology of whistleblowing. Current Opinion in Psychology, 6, 129-133.
  • Dungan, J. A., Young, L., & Waytz, A. (2019). The power of moral concerns in predicting whistleblowing decisions. Journal of Experimental Social Psychology, 85, 103848.
  • Duska, R. (2000). Business ethics: Oxymoron or good business? Business Ethics Quarterly, 10 (1), 111–129.
  • Dworkin, T. M., & Baucus, M. S. (1998). Internal vs. external whistleblowers: A comparison of whistleblowering processes. Journal of business ethics, 17 (12), 1281-1298.
  • Eaton, T. V., & Akers, M. D. (2007). Whistleblowing and good governance. The CPA journal.
  • Elliston, F. A. (1982). Anonymity and whistleblowing. Journal of Business Ethics, 1, 167-177.
  • Filiz, M. (2022). Sağlık çalışanların ihbarcılık eğilimlerini belirlemeye yönelik yapılan çalışmaların sistematik derleme yöntemi ile analizi. Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi, 8 (1), 74-86.
  • Gökçe, A. T. (2013). Relationship between whistle-blowing and job satisfaction and organizational loyalty at schools in Turkey. Educational Research and Reviews, 8, 1186-1197.
  • Gökçe, A. T. (2014). Okullarda bilgi uçurma: iş doyumu ve örgütsel bağlılık ilişkisi. Dicle Üniversitesi Ziya Gökalp Eğitim Fakültesi Dergisi, (22), 261-282.
  • Gökçe, A. T. (2015). Öğretmenlerin farklı bilgi uçurma tercihlerinde belirleyici olan değer yönelimleri. Trakya Üniversitesi Eğitim Fakültesi Dergisi, 5 (1), 1-11.
  • Hassink, H., De Vries, M., & Bollen, L. (2007). A content analysis of whistleblowing policies of leading European companies. Journal of business ethics, 75, 25-44.
  • Hersh, M. A. (2002). Whistleblowers—heroes or traitors?: Individual and collective responsibility for ethical behaviour. Annual reviews in Control, 26 (2), 243-262.
  • Hwang, D., Staley, B., Te Chen, Y. & Lan, J. (2008), Confucian culture and whistle‐blowing by professional accountants: an exploratory study. Managerial Auditing Journal, Vol. 23 No. 5, pp. 504-526.
  • Işık, O., Karaman, S. & Balas, S. (2021). Örgütsel güvenin ihbarcılık (whistleblowing) üzerine etkisi: Hemşireler üzerinde bir çalışma. Sürekli Tıp Eğitimi Dergisi, 29 (6), 381-395.
  • Jubb, P. B. (1999). Whistleblowing: A restrictive definition and interpretation. Journal of Business Ethics, 21, 77-94.
  • Kaptein, M. (2011). From inaction to external whistleblowing: The influence of the ethical culture of organizations on employee responses to observed wrongdoing. J Bus Ethics 98, 513–530.
  • Kapucu, G. & Kocatepe, M. (2022). İnsan hakları avrupa mahkemesi’nin halet vs. lüksemburg kararı: Vergi hukukunda bilgi sızdırma (whistleblowing). Süleyman Demirel Üniversitesi Hukuk Fakültesi Dergisi, 12 (2), 1451-1487.
  • Keenan, J. P. (2002a). Whistleblowing: A study of managerial differences. Employee Responsibilities and Rights Journal, 14 (1), 17-32.
  • Keenan, J. P. (2002b). Comparing Indian and American managers on whistleblowing. Employee Responsibilities and Rights Journal, 14 (2-3), 79-89.
  • Keenan, J. P. (2007). Comparing Chinese and American managers on whistleblowing. Employee Responsibilities and Rights Journal, 19 (2), 85-94.
  • Keil, M., Tiwana, A., Sainsbury, R., & Sneha, S. (2010). Toward a theory of whistleblowing intentions: A benefit‐to‐cost differential perspective. Decision Sciences, 41 (4), 787-81.
  • King, G. (1999). The implications of an organization's structure on whistleblowing. Journal of Business Ethics, 20, 315-326.
  • Konyalı, G. (2021). Uluslararası hukukta ihbarcılık kavramı ve ihbarcıların korunması. İnönü Üniversitesi Hukuk Fakültesi Dergisi, 12 (1), 412-428.
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  • Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2019). ‘Whistleblowing triangle’: Framework and empirical evidence. Journal of Business Ethics, 160, 189-204.
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  • MacNab, B. R., & Worthley, R. (2008). Self-efficacy as an intrapersonal predictor for internal whistleblowing: A US and Canada examination. Journal of Business Ethics, 79, 407-421.
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  • Miceli, M. P. & Near, J. P. (1994b). Relationships among value congruence, perceived victimization, and retaliation against whistle-blowers, 20 (4), 773–794.
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  • Near, J. P. & Jensen, T. C. (1983). The Whistleblowing Process: Retaliation and Perceived Effectiveness. Work and Occupations, 10 (1), 3–28.
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  • Okpor, S. O. & Dikmen, F. (2021). A comparative analysis of the media coverage of whistleblowing cases. Antalya Bilim Üniversitesi Uluslararası Sosyal Bilimler Dergisi, 2 (1), 24-41.
  • Özdemir, M. (2014). The relationshıp of organizatıonal corruption with organizational dissent and whistleblowing in turkish schools. Cukurova University Faculty Of Education Journal, 42 (1), 74-84.
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  • Park, H., Rehg, M.T. & Lee, D. (2005). The influence of confucian ethics and collectivism on whistleblowing intentions: A study of south korean public employees. J Bus Ethics 58, 387–403.
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  • Taylor, E.Z. & Curtis, M.B. (2010). An examination of the layers of workplace influences in ethical judgments: whistleblowing likelihood and perseverance in public accounting. J Bus Ethics 93, 21–37.
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  • Vandekerckhove, W., & Lewis, D. (2012). The content of whistleblowing procedures: a critical review of recent official guidelines. Journal of Business Ethics, 108 (2), 253–264.
  • Waytz, A., Dungan, J. & Young, L. (2013). The whistleblower's dilemma and the fairness–loyalty tradeoff. Journal of Experimental Social Psychology, 49 (6), 1027–1033.
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  • Zhang, J., Chiu, R. & Wei, L. (2009). Decision-making process of internal whistleblowing behavior in china: Empirical evidence and ımplications. J Bus Ethics 88 (Suppl 1), 25–41.
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MANAGERS' ASSESSMENTS OF THE FORMAL APPLICABILITY OF WHISTLEBLOWING IN TURKISH ORGANIZATIONS: A QUALITATIVE STUDY OF TOP AND SENIOR EXECUTIVES WORKING IN SMES AND LARGE ENTERPRISES

Yıl 2023, Cilt: 25 Sayı: 3, 1182 - 1217, 15.09.2023

Onur Kazancı

https://doi.org/10.16953/deusosbil.1286117

Öz

This study aims to determine the feasibility of the formal implementation of whistleblowing by senior and top managers in Turkish organizations, the potential benefits and harms that this may create, and the characteristics of whistleblowers that such a practice would require. In this context, interviews were conducted with senior and top managers working in different sectors and organizations. The findings are presented and interpreted in their raw form. In the light of the data obtained, it is seen that senior and top managers have reservations about the official use of whisteblowing in Turkish business life. The general view of the participants is that the Turkish business culture, individual characteristics of employees and the inadequacy of rule-making institutions ara he reasons for this. Similarly, the benefits and harms of the implementation of formal whistleblowing were also evaluated from this perspective. The expected characteristics of whistleblowers were mainly katerde un der the teme of honesty, communication, awareness and taking responsibility.

Anahtar Kelimeler

Whistleblowing Denouncement Disclosure Ethics Managers.

Kaynakça

  • Akıllı, H. S., Çam, S., Kılınç, S. & Kızılboğa, R. (2013). Kamu personelinin etik ihlallerine verdikleri önem derecesi ve etik ihlallerin bildirimi konusundaki görüşleri. Sayıştay Dergisi, (89), 5-33.
  • Alnaqi, H., McIntosh, B., & Lancaster, A. (2017). Cultures of fear: Perspectives on whistleblowing. British Journal of Mental Health Nursing, 6 (3), 134-137.
  • Andrade, J. A. (2015). Reconceptualising whistleblowing in a complex world. Journal of Business Ethics, 128, 321-335.
  • Appelbaum, S.H., Iaconi, G.D. & Matousek, A. (2007), Positive and negative deviant workplace behaviors: Causes, impacts, and solutions. Corporate Governance, Vol. 7 No. 5, pp. 586-598.
  • Ashforth, B. E. & Anand, V. (2003). The normalization of corruption in organizations, in R. M. Kramer and B. M. Staw (eds.), Research in Organizational Behavior.
  • Aydan, S. & Kaya, S. (2018). Sağlık sektöründe ihbarcılık: bir üniversite hastanesinde çalışan hemşire ve sekreterler üzerine bir uygulama. Hacettepe Sağlık İdaresi Dergisi, 21 (1), 41-63.
  • Ayers, S., & Kaplan, S. E. (2005). Wrongdoing by consultants: An examination of employees’ reporting intentions. Journal of Business Ethics, 57 (2), 121–137.
  • Barnett, T. (1992). A preliminary investigation of the relationship between selected organizational characteristics and external whistleblowing by employees. Journal of business Ethics, 11, 949-959.
  • Barnett, T., Cochran, D.S. & Taylor, G.S. (1993). The internal disclosure policies of private-sector employers: An initial look at their relationship to employee whistleblowing. J Bus Ethics 12, 127–136.
  • Brink, A. G.; Lowe, D. J. & Victoravich, L. M. (2013). The effect of evidence strength and internal rewards on ıntentions to report fraud in the dodd-frank regulatory environment. AUDITING: A Journal of Practice & Theory, 32 (3), 87–104.
  • Butler, J. V., Serra, D. & Spagnolo, G. (2020). Motivating whistleblowers. Management Science, 66 (2), 605-621.
  • Candan, H. & Kaya, T. (2016). İhbarcılık (whistleblowing) ve algılanan örgütsel destek arasındaki ilişkinin incelenmesine yönelik bir kamu kurumunda araştırma. Kahramanmaraş Sütçü İmam Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 5 (2), 305-330.
  • Cassematis, P. G. & Wortley, R. (2013). Prediction of whistleblowing or non-reporting observation: The role of personal and situational factors. J Bus Ethics 117, 615–634.
  • Chiu, R. K. (2003). Ethical judgment and whistleblowing intention: Examining the moderating role of locus of control. Journal of Business Ethics, 43 (1/2), 65–74.
  • Cho, Y. J., & Song, H. J. (2015). Determinants of whistleblowing within government agencies. Public Personnel Management, 44 (4), 450-472.
  • Cross, F. B., & Tiller, E. H. (1998). Judicial partisanship and obedience to legal doctrine: Whistleblowing on the federal courts of appeals. The Yale Law Journal, 107(7), 2155–2176.
  • Culiberg, B., & Mihelič, K. K. (2017). The evolution of whistleblowing studies: A critical review and research agenda. Journal of Business Ethics, 146, 787-803.
  • Dasgupta, S., & Kesharwani, A. (2010). Whistleblowing: A survey of literature. The IUP Journal of Corporate Governance, 9 (4), 57-70.
  • Delmas, C. (2015). The ethics of government whistleblowing. Social Theory and Practice, 41 (1), 77-105.
  • Dungan, J., Waytz, A., & Young, L. (2015). The psychology of whistleblowing. Current Opinion in Psychology, 6, 129-133.
  • Dungan, J. A., Young, L., & Waytz, A. (2019). The power of moral concerns in predicting whistleblowing decisions. Journal of Experimental Social Psychology, 85, 103848.
  • Duska, R. (2000). Business ethics: Oxymoron or good business? Business Ethics Quarterly, 10 (1), 111–129.
  • Dworkin, T. M., & Baucus, M. S. (1998). Internal vs. external whistleblowers: A comparison of whistleblowering processes. Journal of business ethics, 17 (12), 1281-1298.
  • Eaton, T. V., & Akers, M. D. (2007). Whistleblowing and good governance. The CPA journal.
  • Elliston, F. A. (1982). Anonymity and whistleblowing. Journal of Business Ethics, 1, 167-177.
  • Filiz, M. (2022). Sağlık çalışanların ihbarcılık eğilimlerini belirlemeye yönelik yapılan çalışmaların sistematik derleme yöntemi ile analizi. Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi, 8 (1), 74-86.
  • Gökçe, A. T. (2013). Relationship between whistle-blowing and job satisfaction and organizational loyalty at schools in Turkey. Educational Research and Reviews, 8, 1186-1197.
  • Gökçe, A. T. (2014). Okullarda bilgi uçurma: iş doyumu ve örgütsel bağlılık ilişkisi. Dicle Üniversitesi Ziya Gökalp Eğitim Fakültesi Dergisi, (22), 261-282.
  • Gökçe, A. T. (2015). Öğretmenlerin farklı bilgi uçurma tercihlerinde belirleyici olan değer yönelimleri. Trakya Üniversitesi Eğitim Fakültesi Dergisi, 5 (1), 1-11.
  • Hassink, H., De Vries, M., & Bollen, L. (2007). A content analysis of whistleblowing policies of leading European companies. Journal of business ethics, 75, 25-44.
  • Hersh, M. A. (2002). Whistleblowers—heroes or traitors?: Individual and collective responsibility for ethical behaviour. Annual reviews in Control, 26 (2), 243-262.
  • Hwang, D., Staley, B., Te Chen, Y. & Lan, J. (2008), Confucian culture and whistle‐blowing by professional accountants: an exploratory study. Managerial Auditing Journal, Vol. 23 No. 5, pp. 504-526.
  • Işık, O., Karaman, S. & Balas, S. (2021). Örgütsel güvenin ihbarcılık (whistleblowing) üzerine etkisi: Hemşireler üzerinde bir çalışma. Sürekli Tıp Eğitimi Dergisi, 29 (6), 381-395.
  • Jubb, P. B. (1999). Whistleblowing: A restrictive definition and interpretation. Journal of Business Ethics, 21, 77-94.
  • Kaptein, M. (2011). From inaction to external whistleblowing: The influence of the ethical culture of organizations on employee responses to observed wrongdoing. J Bus Ethics 98, 513–530.
  • Kapucu, G. & Kocatepe, M. (2022). İnsan hakları avrupa mahkemesi’nin halet vs. lüksemburg kararı: Vergi hukukunda bilgi sızdırma (whistleblowing). Süleyman Demirel Üniversitesi Hukuk Fakültesi Dergisi, 12 (2), 1451-1487.
  • Keenan, J. P. (2002a). Whistleblowing: A study of managerial differences. Employee Responsibilities and Rights Journal, 14 (1), 17-32.
  • Keenan, J. P. (2002b). Comparing Indian and American managers on whistleblowing. Employee Responsibilities and Rights Journal, 14 (2-3), 79-89.
  • Keenan, J. P. (2007). Comparing Chinese and American managers on whistleblowing. Employee Responsibilities and Rights Journal, 19 (2), 85-94.
  • Keil, M., Tiwana, A., Sainsbury, R., & Sneha, S. (2010). Toward a theory of whistleblowing intentions: A benefit‐to‐cost differential perspective. Decision Sciences, 41 (4), 787-81.
  • King, G. (1999). The implications of an organization's structure on whistleblowing. Journal of Business Ethics, 20, 315-326.
  • Konyalı, G. (2021). Uluslararası hukukta ihbarcılık kavramı ve ihbarcıların korunması. İnönü Üniversitesi Hukuk Fakültesi Dergisi, 12 (1), 412-428.
  • Kuçuradi, I. (2003). Etik ve “Etikler”. Çotuksöken, B. (Ed.), Felsefi söyleşiler I-II (ss. 23-26). İstanbul Marmara Eğitim Vakfı. Maltepe Üniversitesi. Dragos- İstanbul.
  • Larmer, R. A. (1992). Whistleblowing and employee loyalty. Journal of Business Ethics, 11, 125-128.
  • Latan, H., Chiappetta Jabbour, C. J., & Lopes de Sousa Jabbour, A. B. (2019). ‘Whistleblowing triangle’: Framework and empirical evidence. Journal of Business Ethics, 160, 189-204.
  • Lennane, K. J. (1993). Whistleblowing: a health issue. British Medical Journal, 307 (6905), 667-670.
  • Liu, S., Liao, J. & Wei, H. (2015). Authentic leadership and whistleblowing: mediating roles of psychological safety and personal identification. J Bus Ethics, 131, 107–119.
  • McDonald, S., & Ahern, K. (2000). The professional consequences of whistleblowing by nurses. Journal of Professional Nursing, 16 (6), 313-321.
  • MacNab, B. R., & Worthley, R. (2008). Self-efficacy as an intrapersonal predictor for internal whistleblowing: A US and Canada examination. Journal of Business Ethics, 79, 407-421.
  • Mesmer-Magnus, J. R., & Viswesvaran, C. (2005). Whistleblowing in organizations: An examination of correlates of whistleblowing intentions, actions, and retaliation. Journal of business ethics, 62, 277-297.
  • Miceli, M. P., & Near, J. P. (1994a). Whistleblowing: Reaping the benefits. Academy of Management Perspectives, 8 (3), 65-72.
  • Miceli, M. P. & Near, J. P. (1994b). Relationships among value congruence, perceived victimization, and retaliation against whistle-blowers, 20 (4), 773–794.
  • Miceli, M. P., Near, J. P., & Dworkin, T. (2008). Whistle-Blowing in organizations. Routledge. New York.
  • Miethe, T. D., & Rothschild, J. (1994). Whistleblowing and the control of organizational misconduct. Sociological Inquiry, 64 (3), 322-347.
  • Near, J. P. & Jensen, T. C. (1983). The Whistleblowing Process: Retaliation and Perceived Effectiveness. Work and Occupations, 10 (1), 3–28.
  • Near, J. P., & Miceli, M. P. (1995). Effective Whistle-Blowing. The Academy of Management Review, 20 (3), 679–708.
  • Near, J. P., & Miceli, M. P. (2016). After the wrongdoing: What managers should know about whistleblowing. Business Horizons, 59 (1), 105-114.
  • Okpor, S. O. & Dikmen, F. (2021). A comparative analysis of the media coverage of whistleblowing cases. Antalya Bilim Üniversitesi Uluslararası Sosyal Bilimler Dergisi, 2 (1), 24-41.
  • Özdemir, M. (2014). The relationshıp of organizatıonal corruption with organizational dissent and whistleblowing in turkish schools. Cukurova University Faculty Of Education Journal, 42 (1), 74-84.
  • Park, H. V& Blenkinsopp, J. (2009). whistleblowing as planned behavior – a survey of south korean police officers. J Bus Ethics, 85, 545–556.
  • Park, H., Blenkinsopp, J., Oktem, M.K. & Omurgonulsen, U. (2008). Cultural orientation and attitudes toward different forms of whistleblowing: A comparison of south korea, Turkey, and the U.K. J Bus Ethics, 82, 929–939.
  • Park, H., Rehg, M.T. & Lee, D. (2005). The influence of confucian ethics and collectivism on whistleblowing intentions: A study of south korean public employees. J Bus Ethics 58, 387–403.
  • Ray, S. L. (2006). Whistleblowing and organizational ethics. Nursing ethics, 13 (4), 438-445.
  • Sarı, C. (2022). Kamu görevlilerinin sır saklama yükümlülüğü ve yasa dışı eylemleri bildirilme zorunluluğu ikilemi: Bir örnek olayda avukatın tanıklığı. Kırıkkale Üniversitesi Sosyal Bilimler Dergisi, 12 (2), 441-452.
  • Sayğan Tunçay, S. & Sayğan Yağız, F. N., (2020). Türkiye’deki “bilgi uçurma (whistleblowing)” makalelerinin bibliyometrik profili, BMIJ, 8 (4): 266-295,
  • Seifert, D. L., Sweeney, J. T., Joireman, J. & Thornton, J. M. (2010). The influence of organizational justice on accountant whistleblowing, 35 (7), 0–717.
  • Sims, R. L., & Keenan, J. P. (1998). Predictors of external whistleblowing: Organizational and intrapersonal variables. Journal of business ethics, 17 (4), 411-421.
  • Stewart, L. (2006). “Whistle blowing”: Implications for organizational communication. Journal of Communication, 30, 90-101.
  • Şen, M. L. (2020). Yolsuzluğun önlenmesinde etkili bir araç: İhbarcılık. Sakarya İktisat Dergisi, Sakarya İktisat Dergisi 100. Yıl Milli Egemenlik Özel Sayısı, 90-109.
  • Tansuğ, Ç. (2022). Kamu görevlileri ve idare bakımından vicdani uyarı. Yeditepe Üniversitesi Hukuk Fakültesi Dergisi, 19 (2), 941-989.
  • Taş, F. & Antalyalı, Ö. L. (2015). Kamu hastanelerinde ve özel hastanelerde çalışan hemşirelerin izharcılık (whıstleblowıng) tutumları. Mehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2 (1), 34-54.
  • Tavakoli, A.A., Keenan, J.P. & Cranjak-Karanovic, B. (2003). Culture and whistleblowing an empirical study of croatian and united states managers utilizing hofstede's cultural dimensions. Journal of Business Ethics 43, 49–64.
  • Taylor, E.Z. & Curtis, M.B. (2010). An examination of the layers of workplace influences in ethical judgments: whistleblowing likelihood and perseverance in public accounting. J Bus Ethics 93, 21–37.
  • Taylor, E. Z., & Curtis, M. B. (2013). Whistleblowing in audit firms: Organizational response and power distance. Behavioral Research in Accounting, 25 (2), 21–43.
  • Ting, M. M. (2008). Whistleblowing. American Political Science Review, 102 (2), 249-267.
  • Ünsal, A. (2021). “Whistleblowing” kavramının türkçeye aktarımında asemantik sorunların meta etik analizi ve bir semantik öneri. Journal of International Management Educational and Economics Perspectives, 9 (2), 188-196.
  • Vandekerckhove, W., & Lewis, D. (2012). The content of whistleblowing procedures: a critical review of recent official guidelines. Journal of Business Ethics, 108 (2), 253–264.
  • Waytz, A., Dungan, J. & Young, L. (2013). The whistleblower's dilemma and the fairness–loyalty tradeoff. Journal of Experimental Social Psychology, 49 (6), 1027–1033.
  • Wilde, J. H. (2017). The deterrent effect of employee whistleblowing on firms' financial misreporting and tax aggressiveness. The Accounting Review, 92 (5), 247–280.
  • Zakaria, M. (2015). Antecedent factors of whistleblowing in organizations. Procedia Economics and Finance, 28, 230-234.
  • Zhang, J., Chiu, R. & Wei, L. (2009). Decision-making process of internal whistleblowing behavior in china: Empirical evidence and ımplications. J Bus Ethics 88 (Suppl 1), 25–41.
  • Zhang, J., Pany, K. & Reckers, P. M. (2013). Under which conditions are whistleblowing “best practices” best? Auditing: A Journal of Practice & Theory, 32 (3), 171-181.
Toplam 82 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Konular Strateji, Yönetim ve Örgütsel Davranış (Diğer)
Bölüm Makaleler
Yazarlar

Onur Kazancı 0000-0002-5187-2699

Yayımlanma Tarihi 15 Eylül 2023
Gönderilme Tarihi 20 Nisan 2023
Yayımlandığı Sayı Yıl 2023 Cilt: 25 Sayı: 3

Kaynak Göster

APA Kazancı, O. (2023). YÖNETİCİLERİN BİLGİ UÇURMA’NIN TÜRKİYE’DEKİ İŞLETMELERDE RESMİ OLARAK KULLANILABİLİRLİĞİNE YÖNELİK DEĞERLENDİRMELERİ: KOBİ VE BÜYÜK İŞLETMELERDE ÇALIŞAN TEPE VE ÜST DÜZEY YÖNETİCİLER KAPSAMINDA NİTEL BİR ÇALIŞMA. Dokuz Eylül Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 25(3), 1182-1217. https://doi.org/10.16953/deusosbil.1286117
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