Turhan Erkmen

An empirical research about whistleblowing behavior in accounting context

Purpose – The purpose of this study is to analyze whether whistleblowing is a fact among accounting professionals when there is a serious wrongdoing at the workplace and to investigate the differences between accounting professionals about whistleblowing intention according to demographic variables. This paper reviews whistleblowing behavior in the context of professional accounting in Turkey. This study discusses whistleblowing event and analyzes it by using the scenario technique. Design/methodology/approach – Three whistleblowing scenarios were used and participants were asked to indicate the likelihood that the individual in the scenario would blow the whistle. Participants indicated blowing the whistle action on a seven-point likert-type of scale for the given scenario. Findings – The main hypothesis is the differences between whistleblowing behavior of accounting professionals in relation to such demographic characteristics as working conditions, total tenure, gender, age, membership and number of c...

The moderating role of individual variables in the relationship between organizational justice and organizational commitment

Purpose The purpose of this paper is to analyze the role of individual variables (organization-based self-esteem (OBSE) and work locus of control (WLOC)) that have been suspected to intervene as moderators on the relationship between organizational justice and organizational commitment. Design/methodology/approach Self-administered survey was completed by 272 bank employees in Istanbul, Turkey. Findings The results of moderation analyses clearly indicated a significant effect of OBSE and WLOC on the link between justice perceptions and organizational commitment. People are more committed to organizations when they have high OBSE. WLOC together with OBSE moderated the relationship between procedural justice and organizational commitment: people engaged less in their organizations when they perceived low procedural justice and reported lower OBSE. This relationship was revealed only when external WLOC scores were high. Research limitations/implications The study was conducted in Istanbul, Turkey and the sample was limited to 272 participants. These results show that managers should not only hire personnel with high OBSE but they also should provide a participative work atmosphere where employees can perform with all their potential and capacity that may help them reveal their internal WLOC. Theoretical and practical implications of the study are discussed in the end. Originality/value The study provides some valuable contributions to the existing body of literature by exhibiting the role of individual variables in the strong relationship between organizational justice and organizational commitment. The findings of the study also contribute to banking sector that has been critical and popular in Turkey since 2001.

The mediating role of trust to managers on the relationship between corporate reputation practices and employees’ course of actions to customers

Purpose – The purpose of this study is to examine the role of trust to managers on the relationship between corporate reputation practices and employees’ course of actions to customers in airline sector. Design/methodology/approach – A research questionnaire which measures corporate reputation, trust to managers and employees’ course of actions to customers was designed by the researchers. Three hundred forty-three employees who are working in nine different companies in an airline sector have participated in the research. Findings – According to the results of the study, corporate reputation practices and trust to managers have an effect on employees’ course of actions to customers; also trust to managers does not have any mediating role between these variables. Research limitations/implications – As this study is conducted in airline companies, we cannot generalize the results to the companies in other sectors. In addition, during the application of questionnaires, some participants found the questionnaire too long and they withdrew. This yielded to a lower participation rate. Practical implications – The findings of the study may get the board of directors’ or managers’ attention to the point that they should become aware of the importance of corporate reputation, corporate social responsibility, employees’ behaviors and trust in their organizations. Originality/value – This study aims to make several contributions to the marketing and management literature. Firstly, it extends the recent marketing and management literature on corporate reputation by examining trust to managers and employees’ behaviors.