Whistleblowing Intention: Evidence from Future Accountants in Universities Located in Kwara State, Nigeria

Abstract

In a developing economy like Nigeria, corruption has been a bane in our development process with no clear-cut process or policy in protecting individuals which may want to raise an alarm on unethical practices in our corporate and public sector entities. Given unexpected consequences such as lay-offs or loss of job, there is a lot of caution and apprehension when an individual notices unethical practices which need to be reported. This study attempts to examine accounting students’ intention of blowing the whistle. The study relied extensively on primary data. The primary data was gathered using questionnaire which obtained responses on the variables in the study. Copies of the questionnaire were administered to final year accounting students in all Universities located in Kwara State, Nigeria. The instrument was tested for reliability and it enjoyed a satisfactory level of internal consistency of 0.80 using Cronbach alpha. Logistics regression analysis was used to test the propositions that were made. The findings from the study show that moral obligation and societal law have significant relationship with the probability of blowing the whistle by the respondents. The practical implication of this study is that the pronouncement of a whistle blowing policy adequately backed up by law, most importantly; the protection of the whistle blower should be put in place. Similarly, ethics education should be improved upon in accounting programme so as to motivate and encourage students to always act ethically.