Whistleblowing and the NZA case: Managing change and Human Resources

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Chapter 4. Theoretical part:
4.1. A model to assess the factors, influencing the whistleblowing intentions by Keil et al.:
It is important for a company to motivate its employees to use internal ways instead of making wrongdoings public, as stated in section 3.2. Therefore it should be aware and make use of the intervening mechanisms through which whistleblowing intentions are formed. These factors can be explained using the middle-range theory of whistleblowing by Keil et al. This model has been developed, tested and accordingly adjusted and as such is the dominant model explaining whistleblowing intentions.
The central explanatory variable of this model is the perceived "benefit-to-cost differential", henceforth BCD. (Keil et al., 2010) It is defined as the net difference between the perceived costs and expected benefits of whistleblowing from the perspective of a potential whistleblower. It is claimed that a witness of a wrongdoing would weigh the cost and benefits, associated with the whistleblowing and make a decision based on their difference. Therefore this decision making process will result in whistleblowing only in case the expected benefits outweigh the costs associated with whistleblowing. The key question is then which factors influence the BCD. For the selection of factors the social information processing framework of whistleblowing developed by Gundlach et al. is used. (Keil et al., 2010) This framework will be explained in the following.
Using the social information processing framework of Gundlach et al (2003) to identify factors influencing the decision-making process whether or not to blow the whistle:
By integrating power, justice and pro-social theories, Gundlach et al., (2003) tried to set up a social information processing framework. This framework tends to capture all the factors that are influencing the decision-making process of an individual whether or not to blow the whistle when identifying organizational wrongdoing.

Kathrin Kalcheva is a member of the "Linked Data Nederland" Community. She holds a B.Sc. in Business Administration from the TU Munich and graduated cum laude, earning a M.Sc. in Business Administration (Finance) at the University of Twente, Netherlands. The author is among the top 1% international graduates in the Netherlands and has received honours in Change Leadership. Also, she is an e-Fellows Scholar.
For more information please refer to: https://de.linkedin.com/pub/desislava-kalcheva-kathrin/13/693/424.