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The impact of internal whistleblowing mechanisms

Neubauer, Jennifer Katharina LU and Mohr, Leonie LU (2024) BUSN79 20241
Department of Business Administration
Abstract
This thesis explores the effectiveness of internal whistleblowing mechanisms in a German company, focusing on their establishment, maintenance, and the influence of institutional pressures. This qualitative study employs a single case study methodology, gathering empirical data through semi-structured interviews with employees and compliance experts at a large German agricultural company.
By analyzing these systems through the lens of institutional theory, this study reveals that coercive, normative, and mimetic isomorphism significantly impact their effectiveness. Key factors shaping these mechanisms are identified, providing practical insights for enhancing organizational ethical governance and fostering a speak-up culture. The research... (More)
This thesis explores the effectiveness of internal whistleblowing mechanisms in a German company, focusing on their establishment, maintenance, and the influence of institutional pressures. This qualitative study employs a single case study methodology, gathering empirical data through semi-structured interviews with employees and compliance experts at a large German agricultural company.
By analyzing these systems through the lens of institutional theory, this study reveals that coercive, normative, and mimetic isomorphism significantly impact their effectiveness. Key factors shaping these mechanisms are identified, providing practical insights for enhancing organizational ethical governance and fostering a speak-up culture. The research underscores the importance of aligning compliance measures with organizational culture to improve internal whistleblowing systems, highlighting the complex interplay between regulatory pressures and internal norms. (Less)
Please use this url to cite or link to this publication:
author
Neubauer, Jennifer Katharina LU and Mohr, Leonie LU
supervisor
organization
course
BUSN79 20241
year
type
H1 - Master's Degree (One Year)
subject
keywords
Whistleblowing, compliance, EU-Directive, institutional theory, effectiveness
language
English
id
9167376
date added to LUP
2024-08-07 16:36:51
date last changed
2024-08-07 16:36:51
@misc{9167376,
  abstract     = {{This thesis explores the effectiveness of internal whistleblowing mechanisms in a German company, focusing on their establishment, maintenance, and the influence of institutional pressures. This qualitative study employs a single case study methodology, gathering empirical data through semi-structured interviews with employees and compliance experts at a large German agricultural company.
By analyzing these systems through the lens of institutional theory, this study reveals that coercive, normative, and mimetic isomorphism significantly impact their effectiveness. Key factors shaping these mechanisms are identified, providing practical insights for enhancing organizational ethical governance and fostering a speak-up culture. The research underscores the importance of aligning compliance measures with organizational culture to improve internal whistleblowing systems, highlighting the complex interplay between regulatory pressures and internal norms.}},
  author       = {{Neubauer, Jennifer Katharina and Mohr, Leonie}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{The impact of internal whistleblowing mechanisms}},
  year         = {{2024}},
}