External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory

Purpose This study aims to examine the roles of perceived organisational support (POS), attitude and self-efficacy in understanding the external whistleblowing intentions among senior auditors through the lens of stimulus–organism–response theory. Design/methodology/approach This study uses data from 119 senior auditors in audit firms in Malaysia. POS is predicted to be a stimulus factor from the external environment that affects the attitude and self-efficacy (organism) of the auditors and reassures them to act to whistleblow (response). Findings POS has a significant impact on self-efficacy and on attitude. Self-efficacy is shown as a significant mediator between POS and external whistleblowing intentions, but there is no statistical support for self-efficacy having a mediating effect on the relationship between the attitude of senior auditors and external whistleblowing intentions. Practical implications The findings can assist accounting professional bodies in understanding the psychological behaviours of auditors that contribute to their intention to shine a light on wrongdoing in audit firms and in providing a better insight into the critical factors that could influence auditors to whistleblow. Originality/value This study is among the earliest to investigate the application of stimulus–organism–response theory in whistleblowing, and hence it illustrates how the theory can be applied in studies on the ethical behaviours of actors in professional careers. The findings shed light on the role of self-efficacy as a significant mediator between POS and external whistleblowing intentions.

Rasionalitas Pembentukan Perilaku Judi Togel (Toto Gelap) di Masyarakat (Studi Kasus: Desa Sambigede, Kecamatan Sumberpucung, Kabupaten Malang)

The phenomenon of gambling is not an strange things anymore. Gambling has become an social problem that get many attention from several parties., from common society untill law enforcer. One of the gambling that familiar is lottery gambling. This research aims to describe the rationality of lottery gambling behaviour and the utilization of money as a result of gambling by the community of Sambigede Village, Sumberpucung Disctric, Malang Regency. The result of this research shows that the rationality of lottery gambling is based on the economy condition that underprivileged or less fortunate, and environmental influences. That matter seen from the stimulus factor of gambling that begun from three important factors, those are internalisation, socialization, and enculturation process that shown by family environment behaviour and the behaviour of neighbour that make the informants take a part in the lottery gambling. Beside that, all of the informants stated that the utilization of gambling result was used to meet their daily need.

Guilt and Pride Emotions and their Influence on the Intention of Purchasing Green Products

The aim of this paper was to analyze the influence of feelings of guilt and pride in the intention of buying green products by consumers considered sustainable. Guilt and pride are two constructs that shapes people’s actions to avoid guilt-making behaviors and keep those proud, making it important to assess how these two constructs act when it comes to sustainability-related actions, in this case for green products. For this purpose, a descriptive quantitative research was used, with the survey of data performed through a survey and analyzed through multivariate statistics through the SPSS. The results showed that the emotion of guilt was identified as a stimulus factor for the purchase of green products, as a variable that would prevent the consumer to develop unsustainable behaviors, and the feeling of pride was not identified in the respondents, when researching the influence that exerts in the intention of consumers to buy green products. The result contributes to researches in sustainability field by corroborating and at the same time contrasting with research considered incipient that relate emotions to sustainable consumer behavior, opening opportunities for further research on the influence of emotions in consumers behavior in sustainability area.

Daya Dukung Iklim Organisasi Sekolah Terhadap Motivasi Guru

Base on empirical condition that motivation capacity is not stagnant but fluctuative for every body as member of organization, in meaning sometime strong position or opposite is weak, that are depend on strong or weakness the stimulus factor received by human resousrces. That will to be problem when the motivation being weak position. Thus will effect bad for organization life in future. In the school organization context, the climate is element part of external motivation of human resources any body include the teacher.Rembering that school organization climateis is given effect to the teacher motivation in work, so we can state that school organization climate have empirical support to the teachers motivation in spite of research case have done that the support is litle bite.ABSTRAKBertitik tolak dari kondisi empirik bahwa kadar motivasi yang ada dan dialami oleh setiap individu anggota organisasi tidaklah bersifat stagnan, melainkan bersifat fluktuatif, dalam artian terkadang berada pada posisi kuat atau sebaliknya berada pada posisi lemah, hal tersebut sangat bergantung kepada kuat lemahnya factor stimulus yang diterima sumber daya manusia. Yang menjadi persoalan adalah manakala motivasi itu berada pada posisi lemah. Keadaan demikian akan berdampak tidak baik bagi kehidupan organisasi di masa-masa mendatang. Dalam konteks organisasi sekolah, iklim merupakan bagian dari unsur stimulus eksternal motivasi sumber daya manusia, siapapun termasuk di dalamnya adalah para pendidik. Mengingat bahwa iklim organisasi sekolah memberikan berpengaruh terhadap motivasi guru dalam bekerja, maka dapat dinyatakan bahwa iklim organisasi sekolah memiliki daya dukung yang nyata terhadap motivasi guru meskipun dalam kasus penelitian yang dilakukan dukungannya kecil.

Fake economy and causes of unpremeditated distortion of information as its objective foundation

In information and its higher stage of development – digital economy of the second decade of the 21st century fake has acquired independence and turned into a trigger (stimulus, factor), which can initiate different processes in society and economy, politics and mass media. Topicality of the research is stipulated by crisis phenomena in economy, which intensify its fake nature, by growing inequality of incomes and their distribution, by assimilation of objectivity, trustworthiness and completeness of information on markets, when there is no confidence in knowledge and product, by increasing volume of information in the world that can be characterized as information explosion. The aim of the article is to show what fake economy is, provide its definition and reveal its nature, characteristics and goals. Is it a new economic system or a new stage of capitalism development? What are the prospects of its development? The author’s definition of the idea of fake economy’ is given: it is a new stage of present day capitalism development envisaged by general, system, global, integrated crisis or a certain type of capitalist industrial relations, where fraud, fake and counterfeit of correct opinions about realities play a serious role.

Impacts of LED dynamic white lighting on atmosphere perception

This paper investigated atmosphere perception as dynamic white lighting varied in illuminance or correlated colour temperature in different directions and with different functional forms of change. Fifteen Chinese observers evaluated 32 dynamic lighting stimuli. A 13-scale questionnaire was employed for each stimulus. Factor analysis was adopted to examine the gender difference and the effect on atmosphere perception. Two dimensions of atmosphere perception were obtained and identified as coziness and liveliness for both illuminance change and correlated colour temperature change. Gender differences exist mostly on the scales ‘informal-formal’ and ‘slow–fast’. Dynamic white lighting shows significant influence on atmosphere perception. For illuminance changes, high correlated colour temperature levels are useful to create liveliness and a formal atmosphere. Liveliness also increases when the light level rises. A linear change increases coziness most and produces the slowest perceived speed of change. For dynamic light variations in correlated colour temperature, changes under high illuminance level or changes from warmer light to cooler light create liveliness. Perceived evenness tends to decrease when the light level rises. Linear and quadratic changes offer the coziest atmosphere. Further studies are needed but the effect should be considered when designing dynamic lighting installations or when dimming for numerous applications.

Consumer involvement in oral nutritional supplements purchasing behavior

The paper aimed to get insight of consumer involvement in purchasing behavior towards ONS (Oral Nutritional Supplements) for children. By implementing an online survey with sample size of 100, the research investigated the factors (motivation and stimulus factor) influencing consumer involvement and the causality between consumer involvement with the product knowledge as well as purchasing behavior. The research tool used was a 5-points Likert questionnaire in which respondents were asked to show their agreements about 40 items of 5 constructs. A partial least square - structural equation modeling by Smart-PLS software used to test the model. The results of this research also comes to conclusion that motivation and stimulus factor had significant affects on consumer involvement, consumer involvement had significant influence to product knowledge as well as ONS purchasing behavior, however product knowledge did not have significant affects on purchasing behavior. The results also showed that the product involvement has an important influence on consumers behavior.