External whistleblowing in the scope of relativism, risk taking propensity and fear of retaliation: An investigation in Turkey’s tourism industry
DOI:
https://doi.org/10.5937/menhottur2600002GKeywords:
external whistleblowing, ethical relativism, risk-taking propensity, fear of retaliation, tourism industryAbstract
Purpose – This study examines how employees in the tourism sector perceive and engage in external whistleblowing, with a particular focus on the roles of ethical relativism, risk-taking propensity, and fear of retaliation. Methodology – Employing a quantitative research design, the study analyzes data collected from 405 tourism employees in Turkey through descriptive statistics, factor analysis, and regression-based moderation analysis. Findings – The findings indicate that the most frequently observed unethical practices include discrimination, workplace bullying (mobbing), and mismanagement of resources. Notably, the results also highlight a general reluctance among employees to report such behaviors to external authorities. Furthermore, fear of retaliation was found to moderate the relationship between individuals’ risk-taking propensity and their likelihood of engaging in external whistleblowing. Implications – In response to increasing instances of corporate misconduct and the resulting decline in public trust, the development of regulations focused on corporate and organizational ethics has become essential. Within this context, whistleblowing is recognized as a crucial mechanism for detecting and preventing unethical practices within organizations.
Downloads
References
Baer, M. D., Sessions, H., Welsh, D. T., & Matta, F. K. (2022). Motivated to “roll the dice” on trust: The relationships between employees’ daily motives, risk propensity, and trust. Journal of Applied Psychology, 107(9), 1561–1578. https://doi.org/10.1037/apl0000959
Barlett, C. P., Madison, C., DeWitt, C. C., & Heath, J. B. (2019). The moderating effect of dispositional fear of retaliation on the relationship between provocation and aggressive behavior. Personality and Individual Differences, 139, 257–265. https://doi.org/10.1016/j.paid.2018.10.008
Baumgartner, H., Weijters, B., & Pieters, R. (2021). The biasing effect of common method variance: Some clarifications. Journal of the Academy of Marketing Science, 49(2), 221–235. https://doi.org/10.1007/s11747-020-00766-8
Brink, A. G., Cereola, S. J., & Menk, K. B. (2015). The effects of personality traits, ethical position, and the materiality of fraudulent reporting on entry-level employee whistleblowing decisions. Journal of Forensic & Investigative Accounting, 7(1), 180–211.
Chang, S. (2025). Tourism and hospitality employees’ ethical perceptions in the moral resistance and whistleblowing contexts. International Journal of Tourism Research, 27, 1–16. https://doi.org/10.1002/jtr.70064
Chen, L., & Zhang, S. (2025). Employees’ unethical pro-organizational behavior and subsequent internal whistle-blowing. Chinese Management Studies, 19(1), 271–285. https://doi.org/10.1108/CMS-11-2023-0604
Culiberg, B., & Mihelic, K. K. (2017). The evolution of whistleblowing studies: A critical review and research agenda. Journal of Business Ethics, 146(4), 787–803. https://doi.org/10.1007/s10551-016-3237-0
Danis, M., Farrar, A., Grady, C., Taylor, C., O'Donnell, P., Soeken, K., & Ulrich, C. (2008). Does fear of retaliation deter requests for ethics consultation. Medicine, Health Care, and Philosophy, 11(1), 27–34. https://doi.org/10.1007/s11019-007-9105-z
Davis, M. A., Andersen, M. G., & Curtis, M. B. (2001). Measuring ethical ideology in business ethics: A critical analysis of the ethics position questionnaire. Journal of Business Ethics, 32(1), 35–53. https://doi.org/10.1023/A:1010701417165
Demir, S. (2022). Comparison of normality tests in terms of sample sizes under different skewness and kurtosis coefficients. International Journal of Assessment Tools in Education, 9(2), 397–409. https://doi.org/10.21449/ijate.1101295
Dhamija, S., & Rai, S. (2018). Role of retaliation and value orientation in whistleblowing intentions. Asian Journal of Business Ethics, 7(5), 37–52. https://doi.org/10.1007/s13520-017-0078-6
Duong, H. K., Sadok, E. G., Guedhami, O., Sequeira, E., & Wei, Z. (2025). Can whistleblowing improve organizational effectiveness? Evidence from financial reporting misconduct. Journal of Accounting, Auditing & Finance, 0(0), 1–29. https://doi.org/10.1177/0148558x251319879
Fakfare, P., Phucharoen, C., Kim, J. J., & Han, H. (2024). Ethics for tourism: Integrating Confucian harmony and ethical beliefs into animal tourism. Journal of Travel & Tourism Marketing, 41(7), 923–940. https://doi.org/10.1080/10548408.2024.2361101
Fennell, D. A. (2019) Sustainability ethics in tourism: The imperative next imperative. Tourism Recreation Research, 44(1), 117–130. https://doi.org/10.1080/02508281.2018.1548090
Fischer, M., Thielmann, I., & Gollwitzer, M. (2024). The role of personality in whistleblowing: An integrative framework. Personality Science, 5, 1–16. https://doi.org/10.1177/27000710241257432
Fiske, A. P., Kitayama, S., Markus, H. Z., & Nisbett, R. E. (1998). The cultural matrix of social psychology. In D. T. Gilbert, S. T. Fiske, & G. Lindzey (Eds.), The handbook of social psychology (pp. 915–981). New York, NY: McGraw-Hill.
Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. https://doi.org/10.2307/3151312
Forsyth, D. R., Nye, J. L., & Kelley, K. (1988). Idealism; relativism and the ethic of caring. The Journal of Psychology, 122(3), 243–248. https://psycnet.apa.org/doi/10.1080/00223980.1988.9915511
Forsyth, D. R., O’Boyle, E. H., & McDaniel, M. A. (2008). East meets west: A meta-analytic investigation of cultural variations in idealism and relativism. Journal of Business Ethics, 83(4), 813–833. https://doi.org/10.1007/s10551-008-9667-6
Gao, L., & Brink, A. G. (2017). Whistleblowing studies in accounting research: A review of experimental studies on the determinants of whistleblowing. Journal of Accounting Literature, 38(1), 1–13. https://doi.org/10.1016/j.acclit.2017.05.001
Güven, S. (2023). The relationship of whistleblowing, personal ethical values and organizational commitment: A study in the sample of travel agency employees. [Unpublished doctoral dissertation]. Balıkesir University, Balıkesir, Turkey.
Güven, S., & Şahin, B. (2023). A study into the relationship between whistleblowing, personal ethical values and organizational commitment: Hirschman’s exit, voice and loyalty in tourism. Journal of Travel and Hospitality Business, 20(1), 24–40. https://doi.org/10.24010/soid.1165203
Güven, S., & Şahin, B. (2024). Whistleblowing in the travel industry: A research in the context of idealism and affective commitment. European Journal of Tourism Research, 37, 1–21. https://doi.org/10.54055/ejtr.v37i.3449
Guvendir, A. M., & Ozkan, O. Y. (2022). Item removal strategies conducted in exploratory factor analysis: A comparative study. International Journal of Assessment Tools in Education, 9(1), 165–180. https://doi.org/10.21449/ijate.827950
Hair, J. F., Gabriel, M. L. D. S., Silva, D., & Junior, S. B. (2019). Development and validation of attitudes measurement scales: Fundamental and practical aspects. RAUSP Management Journal, 54(4), 490–507. https://doi.org/10.1108/RAUSP-05-2019-0098
Hansson, S. O. (2010). The harmful influence of decision theory on ethics. Ethical Theory and Moral Practice, 13(5), 585–593. https://doi.org/10.1007/s10677-010-9232-0
Henle, C. A., Giacalone, R. A., & Jurkiewicz, C. L. (2005). The role of ethical ideology in work place deviance. Journal of Business Ethics, 56(3), 219–230. https://doi.org/10.1007/s10551-004-2779-8
Hong, S., Park, E. H., & Cameron, G. (2020). Look who is warning: Individual differences in motivation activation influence behaviors during disasters. Risk Research, 23(3), 398–410. https://doi.org/10.1080/13669877.2019.1569100
Howard, M. C. (2016). A Review of exploratory factor analysis decisions and overview of current practices: What we are doing and how can we improve? International Journal of Human–Computer Interaction, 32(1), 51–62. https://doi.org/10.1080/10447318.2015.1087664
Hüttl, T., & Lederer, S. (2013). Whistleblowing in Central Europe. Public Integrity, 15(3), 283–306. https://doi.org/10.2753/PIN1099-9922150304
Ismail, S., & Yuhanis, N. (2018). Determinants of ethical work behaviour of Malaysian public sector auditors. Asia-Pacific Journal of Business Administration, 10(1), 21–34. https://doi.org/10.1108/APJBA-07-2017-0068
Iwai, T., Yeung, L., & Artes, R. (2021). Voice or silence: Antecedents of whistleblowing intentions. RAUSP Management Journal, 56(2), 186–201. https://doi.org/10.1108/RAUSP-06-2020-0126
Jeon, S. H. (2017). Where to report wrongdoings? Exploring the determinants of internal versus external whistleblowing. International Review of Public Administration, 22(2), 153–171. https://doi.org/10.1080/12294659.2017.1315235
Jones, J. C., Spraakman, G., & Sanchez-Rodriguez, C. (2014). What’s in it for me? An examination of accounting students’ likelihood to report faculty misconduct. Journal of Business Ethics, 123(4), 645–667. https://doi.org/10.1007/s10551-013-2015-5
Kaptein, M. (2011). From inaction to external whistleblowing: The influence of the ethical culture of organizations on employee responses to observed wrongdoing. Journal of Business Ethics, 98(3), 513–530. https://doi.org/10.1007/s10551-010-0591-1
Kaur, P., Stoltzfus, J., & Yellapu, V. (2018). Descriptive statistics. Biostatistic, 4(1), 60–63. https://doi.org/10.4103/IJAM.IJAM_7_18
Khan, J., Saeed, I., Zada, M., Ali, A., Contreras-Barraza, N., Salazar-Sepúlveda, G., & Vega-Muñoz, A. (2022). Examining whistleblowing intention: The influence of rationalization on wrongdoing and threat of retaliation. International Journal of Environmental Research and Public Health, 19(3), 1–20. https://doi.org/10.3390/ijerph19031752
Kimiaeimehr, F., Hosseini, S. M., Alimohammadzadeh, K., Bahadori, M., Maher, A. (2020). Confirmatory factor analysis model of factors affecting the implementation of clinical guidelines in Iran. Medical Journal of the Islamic Republic of Iran, 34(122), 1–8. https://doi.org/10.34171/mjiri.34.122
Kock, F., Berbekova, A., & Assaf, A. G. (2021). Understanding and managing the threat of common method bias: Detection, prevention and control. Tourism Management, 86(5), 1–10. https://doi.org/10.1016/j.tourman.2021.104330
Kozak, M. A., & Şahin, S. (2018). Bilgi ifşası (whistleblowing) ve etik ikilem üzerine çıkarımlar [Inferences on whistleblowing and ethical dilemmas]. Anatolia: Turizm Araştırmaları Dergisi, 29(1), 31–38. https://doi.org/10.17123/atad.435726
Lašáková, A., Remišová, A., & Bajzíková, L. (2021). Differences in occurrence of unethical business practices in a post-transitional country in the CEE region: The case of Slovakia. Sustainability, 13(6), 1–33. https://doi.org/10.3390/su13063412
Lasthuizen, K., Huberts, L., & Heres, L. (2011). How to measure integrity violations: Towards a validated typology of unethical behavior. Public Management Review, 13(3), 383–408. https://doi.org/10.1080/14719037.2011.553267
Latan, H., Jabbour, C. J., & Jabbour, A. B. (2021). To blow or not to blow the whistle: The role of rationalization in the perceived seriousness of threats and wrongdoing. Journal of Business Ethics, 169(3), 517–535. https://doi.org/10.1007/s10551-019-04287-5
Lee, Y., Ng, S., Shevlin, T., & Venkat, A. (2025). The deterrence effects of tax whistleblower laws: Evidence from New York’s false claims acts. Marketing Science, 71(5), 3688–3712. https://doi.org/10.1287/mnsc.2023.02999
Liyanarachchi, G., & Newdick, C. (2009). The impact of moral reasoning and retaliation on whistle-blowing: New Zealand evidence. Journal of Business Ethics, 89(1), 37–57. https://doi.org/10.1007/s10551-008-9983-x
Lowry, P. B., Moody, G. D., Galletta, D. F., & Vance, A. (2013). The drivers in the use of online whistle-blowing reporting systems. Journal of Management Information Systems, 30(1), 153–190. https://doi.org/10.2753/MIS0742-1222300105
Mansbach, A. (2011). Whistleblowing as fearless speech: The radical democratic effects of late modern parrhesia. In D. Lewis, & W. Vandekerckhove (Eds.), Whistleblowing and democratic values (pp. 12–26). London: International Whistleblowing Research Network.
Martadinata, I. P., Pasek, N. S., & Wahyuni, M. A. (2023). External whistleblowing intentions in accounting students: An overview based on relativism and gender. Jurnal Ilmiah Mahasiswa Akuntansi, 14(2), 386–393.
Mishra, P., Pandey, C. M., Singh, U., Gupta, A., Sahu, C., & Keshri, A. (2019). Descriptive statistics and normality tests for statistical data. Annals of Cardiac Anesthesia, 22(1), 67–72. https://doi.org/10.4103/aca.ACA_157_18
Motarjemi, Y. (2018). Whistleblowing: Food safety and fraud. In R. Costa, & P. Pittia (Eds.), Food ethics education (pp. 147–156). Cham: Springer. https://doi.org/10.1007/978-3-319-64738-8_8
Mulyano, V. D., & Sari, M. R. (2025). Work environment factors and retaliations against whistleblowing intention. Asia Pacific Fraud Journal, 10(1), 47–58. https://doi.org/10.21532/apfjournal.v10i1.371
O’Boyle, E. H., & Forsyth, D. R. (2021). Individual differences in ethics positions: The EPQ-5. PLoS ONE, 16(6), 1–18. https://doi.org/10.1371/journal.pone.0251989
Ojobo, E. (2023). A review of the effectiveness of the Nigerian whistleblowing stopgap policy of 2016 and the whistleblower protection bill of 2019. Journal of African Law, 67, 487–494. https://doi.org/10.1017/S0021855323000098
Oktem, M. K., & Shahbazi, G. (2012). Attitudes toward different forms of whistleblowing in Turkey and Iran. Middle-East Journal of Scientific Research, 12(7), 945–951. https://doi.org/10.5829/idosi.mejsr.2012.12.7.1778
Orcan, F. (2023). Comparison of cronbach’s alpha and McDonald’s omega for ordinal data: Are they different? International Journal of Assessment Tools in Education, 10(4), 709–722. https://doi.org/10.21449/ijate.1271693
Park, H., & Lewis, D. (2018). The negative health effects of external whistleblowing: A study of some key factors. The Social Science Journal, 55(4), 387–395. https://doi.org/10.1016/j.soscij.2018.04.002
Park, H., Blenkinsopp, J., Oktem, M. K., & Omurgonulsen, U. (2008). Cultural orientation and attitudes toward different forms of whistleblowing: A comparison of South Korea, Turkey, and the U.K. Journal of Business Ethics, 82(4), 929–939. https://doi.org/10.1007/s10551-007-9603-1
Pervan, M., Curak, M., & Kramaric, T. P. (2018). The influence of industry characteristics and dynamic capabilities on firms’ profitability. International Journal of Financial Studies, 6(1), 1–19. https://doi.org/10.3390/ijfs6010004
Rodríguez-Ardura, I., & Meseguer-Artola, A. (2020). Editorial: How to prevent, detect and control common method variance in electronic commerce research. Journal of Theoretical and Applied Electronic Commerce Research, 15(2), 1–5. https://doi.org/10.4067/S0718-18762020000200101
Scheetz, A. M., Smalls, T. D. W., Wall, J., & Wilson, A. B. (2022). Perception of internal controls helps explain whistleblowing. Nonprofit and Voluntary Sector Quarterly, 51(4), 759–782. https://doi.org/10.1177/08997640211017665
Sevi, B., & Shook, N. J. (2021). The relation between disgust sensitivity and risk-taking propensity: A domain specific approach. Judgment and Decision Making, 16(4), 950–968. https://psycnet.apa.org/doi/10.1017/S1930297500008044
Shrestha, N. (2021). Factor analysis as a tool for survey analysis. American Journal of Applied Mathematics and Statistics, 9(1), 4–11. https://doi.org/10.12691/ajams-9-1-2
Sigudla, J., & Maritz, J. E. (2023). Exploratory factor analysis of constructs used for investigating research uptake for public healthcare practice and policy in a resource-limited setting, South Africa. BMC Health Services Research, 23, 1–8. https://doi.org/10.1186/s12913-023-10165-8
Smaili, N., & Arroyo, P. (2022). Triggering changes in corporate governance: Before and after external whistleblowing. Journal of Financial Crime, 29(3), 1027–1041. https://doi.org/10.1108/JFC-06-2021-0134
Srivastava, S., Madan, P., & Luu, T. T. (2024). Effect of supervisor incivility: Role of internal whistleblowing as a coping mechanism by hotel employees. International Journal of Hospitality Management, 120, 1–12. https://psycnet.apa.org/doi/10.1016/j.ijhm.2024.103763
Stefana, A., Damiani, S., Granziol, U., Provenzani, U., Solmi, M., Youngstrom, E. A., & Fusar-Poli, P. (2025) Psychological, psychiatric, and behavioral sciences measurement scales: Best practice guidelines for their development and validation. Frontier Psychology, 15, 1–24. https://doi.org/10.3389/fpsyg.2024.1494261
Sulkun, H. (2020). Retaliation against employees in the USA: An analysis in terms of organizational behavior. Research Journal of Business and Management, 7(4), 228–238. https://doi.org/10.17261/Pressacademia.2020.1320
Szrek, H., Chao, L.-W., Ramlagan, S., & Peltzer, K. (2012). Predicting (un)healthy behavior: A comparison of risk-taking propensity measures. Judgment and Decision Making, 7(6), 716–727. https://doi.org/10.1017/S1930297500003260
Taatila, V., & Down, S. (2012). Measuring entrepreneurial orientation of university students. Education + Training, 54(8), 744–760. https://doi.org/10.1108/00400911211274864
Tehseen, S., Ramayah, T., & Sajilan, S. (2017). Testing and controlling for common method variance: A review of available methods. Journal of Management Sciences, 4(2), 146–175. https://doi.org/10.20547/jms.2014.1704202
Turan, N., & Çekiç, Y. (2023). Ethics positions of nursing students in clinical decision-making. Nursing Ethics, 30(7-8), 1025–1037. https://doi.org/10.1177/09697330231161685
Turkish Statistical Institute. (2024, December 31). Tourism satellite account, 2023 (Bulletin No. 42). Retrieved from https://data.tuik.gov.tr/Bulten/Index?p=Turizm-Uydu-Hesabi-2023-57892
Uys, T., & Radulovic, U. (2025). Truth to power: A historical overview of whistleblowing in South Africa. South African Review of Sociology, 55(1), 95–112. https://doi.org/10.1080/21528586.2025.2493730
Van FC, L. L., Suci, A., Defit, S., Wang, H., & Purwanegara, M. S. (2025). Dare to blow the whistle? The role of cute avatars in a university’s whistleblowing system. Computers in Human Behavior, 166(C), 1–14. https://doi.org/10.1016/j.chb.2025.108567
Van Houwelingen, G., Bobocel, D. R., & Okimoto, T. (2025). Conflicting loyalties: Cognitive abstraction drives whistleblowing behavior among those who value loyalty. Social Justice Research, 38, 48–74. https://doi.org/10.1007/s11211-024-00447-9
Wozir, F. M., & Yurtkoru, E. S. (2017). Organizational culture and intentions towards of whistleblowing: The case of Turkey and Ethiopia. Research Journal of Business and Management, 4(4), 527–539. https://doi.org/10.17261/Pressacademia.2017.759
Yang, L., & Xu, R. (2020). The effects of retaliation on whistleblowing intentions in China banking industry. Journal of Accounting & Organizational Change, 16(2), 215–235. https://doi.org/10.1108/JAOC-05-2019-0049
Zhang, Y., Hung, W., Dong, H., & Chen, D. (2025). Public Employees’ whistleblowing intention: Explanation by an adapted theory of planned behavior. Public Administration, 103, 115–135. https://doi.org/10.1111/padm.13009
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Selda Guven, Ozer Alpar, Bayram Sahin

This work is licensed under a Creative Commons Attribution 4.0 International License.





