Open AccessAnalysis of Whistleblower beliefs in Latin America
Author(s) -
Jonatas Dutra Sallaberry,
Leonardo Flach
Publication year - 2022
Publication title -
revista criminalidad/revista criminalidad
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.116
H-Index - 3
eISSN - 2256-5531
pISSN - 1794-3108
DOI - 10.47741/17943108.336
Subject(s) - complaint , latin americans , psychology , theory of planned behavior , social psychology , political science , accounting , criminology , law , business , management , control (management) , economics
The research aims to identify the whistleblower beliefs regarding the reporting of presumed financial crimes, in the Hispanic-American and Brazilian contexts. The interviews surveyed 50 business professionals from 14 Hispanic American countries using the Ajzen protocol (2006) to study the determinants of whistleblower beliefs. The content analysis of the responses allowed to identify the regional beliefs of the favourable and unfavourable results of a potential complaint, the relevant referents that can be matched, and the perceived controls that allow and facilitate, or hinder the performance of whistleblower behaviour. The evidence collected contributes to the literature, organisations and criminal investigators, noting local beliefs that can be used to influence, measure and predict local whistleblower behaviour.