To have or not to have a whistleblowing system : A qualitative study on the incentives of implementing or not implementing whistleblowing systems in Swedish listed companies

University essay from Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

Author: Rica Sundh; Keren Mekonnen; [2014]

Keywords: ;

Abstract:

Due to the highly publicized corporate scandals in the 1990s and the early 2000s,

whistleblowing systems to control misconducts have become increasingly important for

organizational management. Even though many organizations have implemented

whistleblowing systems as part of their internal control; there are no fundamental theories that

explains the incentives for the implementation in Swedish listed companies. Furthermore,

there are still companies that do not have whistleblowing systems. Our aim is to describe the

incentives for organizations to implement a whistleblowing system, as well as the incentives

not to implement a whistleblowing system. The theories and concepts applied in this study are

the concepts of the legitimacy theory, risk management, and the Personal Data Act. We

conducted the study through five face-to-face interviews and one phone interview, with

Swedish listed companies. We choose six different companies from different business

segments; four of the companies had a whistleblowing system, while two of them did not. The

findings showed that the incentives for companies to implement a system was according to

the legitimacy theory and risk management, while the incentive not to implement a

whistleblowing system was for one of the companies, the PDA, and for the other company,

proactive measurements.

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