Analysis On The Influencing Factors And Weights Of The Intention Of Employees To Whistle-blow In China

Internal whistle-blowing by employees is an important means of stopping corporate wrongdoings.Enron's financial scandal bankruptcy in 2001 and the “long-lived” fake vaccine that made society paid attention to this year reflected the lack of external government supervision.Internal whistleblowers appeared in these two cases.Therefore,internal employees can easily obtain more information than external regulators.There will be many principal-agent problems within the enterprise and the internal whistle-blowing system of the enterprise as a means of internal control of the enterprise can effectively reduce the principal-agent problem that occurs within the enterprise.In China,many enterprises have established internal whistle-blowing systems and corresponding incentives have also been carried out,still many employees of the company are reluctant to whistle.It is urgent to analysis the factors affecting the willingness of employees to blow the whistle to make a healthier development of the enterprise and to keep stability and harmony of the society.To establish an index system for the factors affecting the whistle-blowing willingness of employees,to distinguish the differences of indicators on the willingness of employees to blow the whistle in China and provide theoretical basis and countermeasures for the improvement of the internal reporting system of Chinese enterprises.This article includes the following three parts.The first part is the index system for establishing the factors affecting the willingness of employees in China to whistle-blow.This paper defines the relevant concepts of the whistle-blow,reviews the emergence and development of the whistle-blowing system,and also sorts out the literature on the influencing factors of the existing research on willingness of whistle-blow.According to the principles of science,comprehensiveness,feasibility and hierarchy,the influencing factors indicators are studied on the basis of literature review in this paper.Other factors that may affect the willingness of employees to whistle are proposed with the Chinese social background.An index system for influencing factors of internal reporting willingness of employees in China was established by comprehensive analysis and consolidation of the above influencing factors.The second part is to amend the indicator system and weight each influencing factor objectively.Data were collected by questionnaire survey.The survey targets are employees of Chinese enterprises.The content of the survey is the employee's willingness to report and its influencing factors.A total of 347 questionnaires were distributed,including 302 valid questionnaires and 45 invalid questionnaires.The effective rate of the questionnaire was 87.03%.The data processing of the questionnaire is divided into four stages: First,the factor analysis method is used to eliminate the items that do not meet the conditions,the factors are renamed and classified,and the index system is revised.Secondly,using the multiple regression method to verify the factors and it is confirmed that the influencing factors have a significant impact on the willingness of employees to whistle-blow.Thirdly,objective weighting of the indicator system by using factor analysis method.Finally,the comprehensive model of index weights was calculated,and the difference in the influence degree of the employees' willingness to whistle-blow was made.The third part is the subjective weighting of the indicator system.Data were collected by expert survey method.The targets of the investigation are domestic university management,economics professors and middle and senior managers.The content of the survey is the difference in the degree of each influencing factor.The questionnaire has been distributed 33 times,of which 33 valid questionnaires,0 invalid questionnaires.The effective rate of the questionnaire was 100%.The data processing of the questionnaire mainly adopts the analytic hierarchy process,which gives weight to the indicator system of the influencing factors.Conclusions of this paper have three points:(1)Establishing an indicator system for the factors affecting the whistle-blowing willingness of employees in China.(2)Most important factors affecting the whistle-blowing willingness of employees are the organizational factors like distribution justice,procedural justice,and organizational standardization.(3)Most important factors affecting the willingness of employees to whistle in China are: protection of whistle-blowers,spiritual rewards,promotion awards and anonymous whistle-blowing.The innovation of this research is to establish an index system for employees' willingness to whistle-blow in China.This index system can make the company more targeted to improve the whistle-blowing system and can also be used to establish the “Enterprise internal whistle-blowing system construction evaluation system" from the perspective of enterprise practice;The index system of the willingness of employees in China to establish whistle-blows can lay a foundation for further scholars to further study the internal mechanism of individual triggering reporting behavior and establish a "reporting occurrence model" from the theoretical point of view.The limitations and prospects of this study are reflected in four aspects:(1)The research methods will be changed in the future research,and the case study method will be used to conduct in-depth research.(2)The number of valid questionnaires collected in this paper is 302 that is still small.It can be improved from two aspects: increasing the sample size and improving the efficiency of the issued questionnaire in the future research.(3)This study only stays at the employee's willingness to blow the whistle.It still has a long process from the will to the end of the behavior to the validity of the whistle(4)This article is cross-cutting study.The future scholars can pull long-term axes and study the changes in the willingness of employees to whistle-blow in different periods.