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AAA Spark Meeting of Regions

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Impact of Legal and Cultural Environments on Whistle-Blowing Activities in Russia

Mon, May 24, 3:30 to 4:30pm, Virtual, TBA

Abstract

Whistle-blower protection is an effective tool for fighting fraud, mismanagement, corruption, ensuring transparency and accountability in private and public sector. This study explores legal environment and cultural factors and their impact on the propensity to whistle-blowing in Russian society. Data were collected from two samples: 338 managers from diverse economic sectors and students pursuing an executive MBA degree. Descriptive statistics, t-test, ANOVA and Cronbach’s Alpha were used to analyze the data. This study found that there are significant differences on the propensity of whistle-blowing and sense of morality in Russian respondents. The findings revealed a high impact of personal relationships (Blat) on work relationship and a propensity to whistle-blow. Monetary rewards have no impact on the propensity of whistle-blowing in Russia. The result indicates that oldest respondents (36-year-old and older) feel less favorable to whistle blowing activities. The results of this study will help auditors, policy makers, professional accountants, and managers to predict and protect whistle-blowing, while working in the Russian market. This paper offers new insights into our understanding of whistle-blowing in Russia and how the national culture, tradition, and personal relationships may influence the propensity of Russian working adults and MBA students to whistle-blow.

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