Predicting Whistle Blowing: A Theory of Reasoned Action Approach

Fishbein and Ajzen's Reasoned Action model was used to predict intention to blow the whistle. Accounting students attending an Israeli university and accountant practitioners were used as the subjects for the study. It was hypothesized that attitudes and social norms would directly explain intention, while professional obligation, locus of control and professional socialization would modify the criterion variable through attitudes and social norms. Findings showed that social norms directly influenced intent to blow the whistle among both samples, as hypothesized. However, locus of control and professional socialization also directly influenced intent, rather than modifying the criterion variable. Suggestions for further research are included.