Examination of whistle-blowing motives in organizations: meta- synthesis application

In the anti-fraud and anti-corruption literature of the world, whistle-blowing is an act that alerts public opinion or competent authorities to the existence of wrongdoing person(s) or wrongdoing activities, including a wide range of illegal activities, violating regulations, and threatening public or private interests. For example, it informs about fraud and corruption in the public, public, or private sector. The purpose of this research is to identify and investigate the factors affecting whistleblowing in accounting. Meta-synthesis method, which is a kind of qualitative study and with a systematic approach, and combines the qualitative findings of other researches, is used to discover new and basic categories. For this purpose, based on the seven steps of metacomposite, the systematic evaluation and analysis of 124 research findings It has been discussed previously and the opinion of 12 experts has been obtained and its effect coefficient has been determined with Shannon's entropy based on content analysis. The findings indicate that whistle-blowing in organization includes three dimensions of individual, organizational and extra-organizational stimuli, from the total of 23 collected components, demographic characteristics, responsibility, organizational structure, leadership and management, etc. have the greatest impact on whistle-blowing. in accounting, which is mostly related to individual factors and organizational factors, and other components such as obedient silence, information technology, etc. have the least effect. The results of this research point to the importance of the issue of disclosure and its effects on the decisions of stakeholders and challenge the theories of representation and sensitivity.