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Analysis of the Effect of Whistleblowing on the Fiscal Discipline of Govermental companies
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Saeid Motahari   , Akram Taftyan * , Mahmood Moeenodin |
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Abstract: (676 Views) |
The concept of whistleblowing as one of the most effective new methods of monitoring, has a significant role in preventing and detecting violations and is one of the main components of improving the economic situation and fiscal discipline. In this regard, the present study was conducted with the aim of analyzing the effect of whistleblowing on the fiscal discipline of govermental companies. In this research, the mixed exploratory approach has been used so that the qualitative method has played an exploratory role and the quantitative method has played a confirmatory role. Also, in part qualitative, used grounded theory and in part quantitative, survey method and modeling of structural equations are used by Smart Pialas software. The experts of this research in the qualitative part 24 and in the quantitative part 50 of experts in the field of financial and managerial issues of govermental companies are that have been selected by snowball sampling method. Findings of the research indicate the confirmation of external and internal reliability and validity, and the five main paths of the research model and ranking of the dimensions of each of the research categories. Accordingly, "individual factors", "infringer influence", "violations monitoring facilities" and "decisive treatment of violators" as the most important causal, intervening, contextual and strategic factors and fiscal discipline of Govermental companies in the previous three stages, respectively. Expenditure, during and after expenditure have been identified as the consequences of Whistleblowing in Govermental companies. The pattern presented in this study, will lead to a better understanding of the relationship between the components of whistleblowing and fiscal discipline for the general public, the management of govermental companies and regulatory bodies.
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| Keywords: Fiscal discipline, Supervision, Whistleblowing, Management of Govermental companies |
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Type of Study: Research |
Subject:
Special
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