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Toward a Theory of Whistleblowing Intentions: A Benefit-to-Cost Differential Perspective

机译：建立举报意图理论：从利益到成本的差异视角

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摘要

In order to rescue information technology (IT) projects when they go awry, it is critical to understand the factors that affect bad news reporting. Whistleblowing theory holds promise in this regard and a number of salient factors that may influence whistleblowing intentions have been identified. However, an integrative theory that explains how they influence whistleblowing intentions has been conspicuously absent. In this research, we introduce and test a middle-range theory of whistleblowing that can explain how and why a variety of factors may influence an individual's whistleblowing intentions. Drawing on the social information processing perspective, we propose that individuals holistically weigh the perceived "benefit-to-cost differential" and that this mediates the relationship between whistleblowing factors and whistleblowing intentions. Tests using data collected from 159 experienced IT project managers largely support our theoretical perspective, in which the central explanatory variable (benefit-to-cost differential) significantly mediates a majority of the proposed relationships. Implications of these findings for research and practice are discussed.
机译：为了在出现问题时挽救信息技术（IT）项目，了解影响坏消息报告的因素至关重要。举报理论在这方面有希望，并且已经确定了可能影响举报意图的许多重要因素。但是，目前还没有一种解释它们如何影响举报意图的综合理论。在这项研究中，我们介绍并测试了一个中等范围的举报理论，该理论可以解释各种因素如何以及为什么会影响个人的举报意图。从社会信息处理的角度出发，我们建议个人全面权衡感知的“成本效益差异”，并以此来介导举报因素与举报意图之间的关系。使用从159位经验丰富的IT项目经理那里收集的数据进行的测试在很大程度上支持了我们的理论观点，在该观点中，主要的解释变量（收益与成本之间的差异）显着调节了大多数建议的关系。讨论了这些发现对研究和实践的意义。

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  • 来源
    《Decision Sciences》 |2010年第4期|p.787-812|共26页
  • 作者

    Mark Keil; Amrit Tiwana; Robert Sainsbury; Sweta Sneha;

  • 作者单位

    Department of Computer Information Systems, J. Mack Robinson College of Business, Georgia State University, 35 Broad Street, Room 922, Atlanta, GA 30303;

    rnUniversity of Georgia, Terry College of Business, 312 Brooks Hall, Athens, GA 30606;

    Department of Management and Information Systems, College of Business, Mississippi State University, P.O. Box 9581, Mississippi State, MS 39762;

    rnDepartment of Computer Science and Information Systems, Kennesaw State University,1000 Chastain Road, Kennesaw, GA 30144;

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