Browsing by Author "Kulathunga, Y.O."

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The Impact of Perceived Retaliation Threat on Whistleblowing Intention in Sri Lankan Banking Industry
(Department of Accountancy, Faculty of Commerce and Management Studies, University of Kelaniya Sri Lanka, 2023) Kulathunga, Y.O.; Gunasekare, U.L.T.P.
This study examines the factors influencing whistleblowing intentions in the Sri Lankan Banking Industry, focusing on the role of perceived retaliation threat compared to attitudes and subjective norms. Using a quantitative research approach, data was collected and analyzed through correlation and regression analyses to test the hypotheses of the study. The findings reveal that both attitudes and subjective norms positively influence whistleblowing intentions, with subjective norms emerging as a stronger predictor. Contrary to the existing literature perceived retaliation threat, negatively correlated with whistleblowing intention, showing that it did not significantly predict the intention to blow the whistle. This study suggests that in the context of the Sri Lankan Banking Industry, positive attitudes and the perception of supportive social norms are more influential in shaping an individual's intention to engage in whistleblowing than the fear of retaliation. The study's results contribute to the understanding of whistleblowing dynamics in a specific cultural and professional context, highlighting the importance of fostering positive organizational cultures and supportive social environments to encourage ethical whistleblowing practices. These insights are crucial for developing effective strategies and policies to support and protect whistleblowers in the banking sector.