Validating the Whistleblowing Maturity Model Using the Delphi Method
Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted stan...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | English |
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MDPI AG
2023-04-01
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| Series: | Administrative Sciences |
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| Online Access: | https://www.mdpi.com/2076-3387/13/5/120 |
| _version_ | 1797818868338524160 |
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| author | Paschalis Kagias Nikolaos Sariannidis Alexandros Garefalakis Ioannis Passas Panagiotis Kyriakogkonas |
| author_facet | Paschalis Kagias Nikolaos Sariannidis Alexandros Garefalakis Ioannis Passas Panagiotis Kyriakogkonas |
| author_sort | Paschalis Kagias |
| collection | DOAJ |
| description | Empirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted standards. The present article aims to provide a verified, weighted comparative maturity model. The suggested model has been constructed based on the methodology for constructing comparative maturity models and validated based on the Delphi method. The weights on each validated component have been calculated based on the summing of votes method. The study resulted in eight main components «scope», «corporate governance», «reporting mechanisms», «protection», «tone at the top», «organizational and human resource practices», «investigations» and «monitor and review» divided further into 18 elements. The suggested maturity model may provide a pathway for organizations to develop and maintain a robust whistleblowing maturity framework that will benefit both the organizations and the public welfare. |
| first_indexed | 2024-03-13T09:14:27Z |
| format | Article |
| id | doaj.art-b4cefe49ebfb47b681e570098f7c9769 |
| institution | Directory Open Access Journal |
| issn | 2076-3387 |
| language | English |
| last_indexed | 2024-03-13T09:14:27Z |
| publishDate | 2023-04-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Administrative Sciences |
| spelling | doaj.art-b4cefe49ebfb47b681e570098f7c97692023-05-26T13:20:28ZengMDPI AGAdministrative Sciences2076-33872023-04-011312012010.3390/admsci13050120Validating the Whistleblowing Maturity Model Using the Delphi MethodPaschalis Kagias0Nikolaos Sariannidis1Alexandros Garefalakis2Ioannis Passas3Panagiotis Kyriakogkonas4Department of Accounting and Finance, University of Western Macedonia, 501 00 Kozani, GreeceDepartment of Accounting and Finance, University of Western Macedonia, 501 00 Kozani, GreeceDepartment of Business Administration and Tourism, Hellenic Mediterranean University, 714 10 Iraklio, GreeceDepartment of Business Administration and Tourism, Hellenic Mediterranean University, 714 10 Iraklio, GreeceDepartment of Accounting and Finance, Neapolis University Pafos, Paphos 8042, CyprusEmpirical research identifies whistleblowing as one of the most effective internal antifraud controls. Very recently, Directive 1937/2019 became effective in the EU, aiming to deal with the defragmentation of whistleblowing legislation among the member states and provide common minimum accepted standards. The present article aims to provide a verified, weighted comparative maturity model. The suggested model has been constructed based on the methodology for constructing comparative maturity models and validated based on the Delphi method. The weights on each validated component have been calculated based on the summing of votes method. The study resulted in eight main components «scope», «corporate governance», «reporting mechanisms», «protection», «tone at the top», «organizational and human resource practices», «investigations» and «monitor and review» divided further into 18 elements. The suggested maturity model may provide a pathway for organizations to develop and maintain a robust whistleblowing maturity framework that will benefit both the organizations and the public welfare.https://www.mdpi.com/2076-3387/13/5/120whistleblowingEU Directive 1937benchmarkinginternal auditESG |
| spellingShingle | Paschalis Kagias Nikolaos Sariannidis Alexandros Garefalakis Ioannis Passas Panagiotis Kyriakogkonas Validating the Whistleblowing Maturity Model Using the Delphi Method Administrative Sciences whistleblowing EU Directive 1937 benchmarking internal audit ESG |
| title | Validating the Whistleblowing Maturity Model Using the Delphi Method |
| title_full | Validating the Whistleblowing Maturity Model Using the Delphi Method |
| title_fullStr | Validating the Whistleblowing Maturity Model Using the Delphi Method |
| title_full_unstemmed | Validating the Whistleblowing Maturity Model Using the Delphi Method |
| title_short | Validating the Whistleblowing Maturity Model Using the Delphi Method |
| title_sort | validating the whistleblowing maturity model using the delphi method |
| topic | whistleblowing EU Directive 1937 benchmarking internal audit ESG |
| url | https://www.mdpi.com/2076-3387/13/5/120 |
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