文章基本信息

标题：Exploring a Model of Whistle Blowing System for Malaysian Municipal Council
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作者：Maheran Zakaria ; Rahayu Abdul Rahman ; Hasnun Anip Bustaman 等
期刊名称：International Journal of Financial Research
印刷版ISSN：1923-4023
电子版ISSN：1923-4031
出版年度：2020
卷号：11
期号：3
页码：62-72
DOI：10.5430/ijfr.v11n3p62
出版社：Sciedu Press
摘要：A municipal council is one of the local authorities established under the auspice of Malaysian local government. The objective is to deliver services to a community under its jurisdiction in a sustainable manner, but evidences indicated that the service qualities have deteriorated due to numerous malpractices. The malpractices could be prevented should any of the insiders who witness the incidences whistle blow to those who have power to act. However, not many are willing to report for fear of reprisal, retaliation and even life threatening. Despite that a whistleblowing system is established to encourage whistleblowing, such system has yet to be formed in any of Malaysian municipal councils. Intrigued with the issue, the objective of this study is to explore a model of whistle blowing system for a Malaysian municipal council. A hermeneutic phenomenography study was conducted in which data were gathered through in-depth interviews and focus group discussions. The participants consisted of four top management and sixty officials from a Malaysian municipal council. Data were analyzed qualitatively using Nvivo 14 and triangulated with other source of documents. The findings from emergent themes proposed a model of the whistleblowing system that consisted of four elements namely protection, internal control policies, incentives and ethical culture. This discovery provides useful insights to policy makers, relevant authorities, and academic fraternities of the model of whistle blowing system that will alleviate malpractices and thus elevate the transparency, efficiency and integrity of the municipal council to the fullest.
关键词：whistle blowing; system; model; malpractices; municipal council