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Guardians of Trust: Exploring Internal Whistle-blowing 

Dynamics in Nonprofit Finance and Accounting 
 

Danielle Munro, DBA | Columbia Southern University, Orange Beach, AL, USA 

Robert Goldwasser, DBA | Columbia Southern University, Orange Beach, AL, USA 

 

Contact: danim8860@gmail.com  

 

 

Abstract 

In nonprofit organizations, where the delivery of crucial services and charitable missions often intersects with 

vulnerabilities to fraud and corruption, internal whistle-blowing becomes paramount for nonprofits' ethical 

operations and maintaining public trust. This research delves into how organizational identification and 

psychological safety predict internal whistle-blowing intentions among employees in nonprofit organizations. The 

study focuses on a specific subset of this sector, examining 81 full-time finance and accounting professionals 

employed in 501(c)(3) organizations in the United States. The findings reveal a significant organizational 

identification and psychological safety ability in predicting an employee's internal whistle-blowing intentions. 

Specifically, organizational identification predicts internal whistle-blowing intentions by 19.96%, while 

psychological safety predicts 19.01%. When these constructs are combined, they predict 27.83% of the variance in 

internal whistle-blowing intentions. These results emphasize the need for nonprofit organizations to cultivate an 

environment where employees feel a strong sense of belonging and safety, as these factors are instrumental in 

encouraging ethical practices and transparency. This study fills a gap in the existing literature on nonprofit whistle-

blowing and provides actional insights for nonprofit leaders to foster an ethical, transparent work culture.  

 

Keywords: Whistle-blowing intentions, nonprofit, organizational identification, psychological safety, and business 

ethics 

 

 

 

 

 

 



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Introduction/Background  

Nonprofit organizations play an indispensable role in current society. These organizations offer services and support 

that touch on various aspects of societal well-being, from health and education to poverty alleviation and human 

rights (Kuenzi et al., 2021; McDonald & Goodman, 2021; Osili et al., 2023). The commitment of these 

organizations to vulnerable populations is a cornerstone of their mission (Swoboda & Swoboda, 2016). In recent 

years, however, the nonprofit sector in the United States has faced growing challenges that threaten its ability to 

fulfill this mission effectively, including a waning of public confidence in these organizations' problem-solving 

skills, alongside a notable decline in donations and trust (Osili et al., 2023). This diminishing trust is partly 

attributed to increasing instances of unethical practices, fraud, and corruption within the sector, posing significant 

risks to nonprofit organization's reputation, revenue, and sustainability (Scheetz et al., 2022). Osili et al.'s (2023) 

study indicates an approximate 35% decrease in public willingness to donate to nonprofits compared to two decades 

ago. Decreased donations and the broader decline in trust and reputation present significant obstacles for nonprofits, 

affecting their operational capacity and long-term sustainability.  

 

Unethical practices, fraud, and corruption are central to these challenges. Despite its noble intentions, the nonprofit 

sector is not immune to unethical conduct and scandals (Chapman et al., 2023). The Association of Certified Fraud 

Examiners (2022) reported 180 occupational fraud cases in nonprofit organizations, with substantial financial losses. 

These instances of fraud and corruption deplete financial resources and erode stakeholder trust. For instance, the 

American Legacy Foundation, now known as Truth Initiative, lost approximately $3.4 million due to poor internal 

controls, weak governance, and unchecked trust relationships, which allowed an employee to generate false invoices 

and steal funds, a scandal that likely influenced the organization's rebranding and name change (Bernstein & Aulgur, 

2017).  

 

Public scandals relating to fraud significantly decrease donor giving, as highlighted by LeClair (2019). As nonprofit 

organizations frequently view managing or pursuing growth, achieving long-term financial sustainability, and 

raising funds to cover total costs as primary challenges that they face (Nonprofit Finance Fund, 2022), the threat of 

decreased donor giving due to fraud, corruption, and unethical practices becoming public scandal could cause 

significant ethical dilemmas for these organizations and how they respond. Within the past few years, a variety of 

exposés and research articles have been produced on misconduct and unethical practices occurring within the 

nonprofit sector, including prominent organizations such as Oxfam, Save the Children, Amnesty International, and 

IJM, which raises a need for increased accountability within the nonprofit sector (Dolšak & Prakash, 2022; 

Francavilla et al., 2023; Scurlock et al., 2020; Tosca Bruno-van, 2019).  

 

The role of internal whistle-blowing becomes critical in this context. Whistle-blowing, particularly by employees in 

finance and accounting roles, safeguards against unethical practices, especially when the detection is often 

contingent on the vigilance of internal staff. However, empirical research identified a noticeable reluctance among 

nonprofit employees to report observed fraud and corruption, a trend contrasting with their private sector 

counterparts (Rothschild, 2013; Scheetz et al., 2020). Researchers have attributed the reluctance to report unethical 

behaviors to various factors, including fear of retaliation, lack of trust in the reporting systems, or a sense of futility 

(Alleyne et al., 2018). Despite the critical nature of this issue, there is a significant gap in research on whistle-

blowing within the nonprofit sector. While there is considerable literature on whistle-blowing in the public and 

private sectors, the dynamics within nonprofits have not been adequately explored. This dearth of research is 

particularly concerning given the unique challenges, seemingly conflicting requirements, and ethical considerations 

in the nonprofit context (Hopkins, 2016; Kim, 2016; Swoboda & Swoboda, 2016).  

 

Understanding the decision-making process behind whistle-blowing is complex, involving both personal and 

contextual or organizational factors. This study sought to address the gap in research by focusing on how personal 

and contextual factors impact nonprofit employees' decisions to whistle blow. This research was completed by 

delving deeper into the interplay of these factors, mainly focusing on the roles of organizational identification and 

psychological safety in predicting internal whistle-blowing intentions among finance and accounting professionals 

in 501(c)(3) nonprofit organizations. Organizational identification, a personal factor, involves the extent to which 

employees align their identity with that of their organization (Caprar et al., 2022). This construct influences 



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employees' perceptions of organizational values and their willingness to act in ways that support those values or 

rationalize and provide justifications when there is dissonance between values and actions and thus may influence 

the decisions to whistle blow (Caprar et al., 2022; Lira, 2020). Psychological safety, on the other hand, is a 

contextual or organizational factor that reflects the degree to which employees feel safe to take interpersonal risks, 

such as reporting unethical behaviors without fear of negative consequences (Edmondson, 1999; Lee et al., 2021).  

 

This study explored the dynamics of internal whistle-blowing intentions within nonprofit finance and accounting. 

Specifically, we examine the influence of organizational identification and psychological safety on employees' 

intentions to report fraud, corruption, and unethical practices through internal mechanisms. This investigation seeks 

to address a notable gap in the current research by providing empirical insights into the factors that can predict 

internal whistle-blowing intentions in the nonprofit sector. Understanding these dynamics is critical for developing 

effective strategies to encourage ethical reporting behavior, ultimately enhancing transparency and accountability 

within these organizations, and enhancing public trust in the nonprofit sector. The subsequent literature review 

delves deeper into this area's theoretical underpinnings and existing research.  

 

Literature Review  

Contextualizing Whistle-blowing in Various Sectors 

Whistle-blowing has garnered significant attention across various sectors due to its implications for governance, 

ethics, integrity, and organizational behavior (Dobel, 2020). In the private sector, whistle-blowing is often viewed 

through the lens of risk management and regulatory compliance, with a strong focus on its impact on corporate 

governance and accountability (Hayes et al., 2021). In the public sector, whistle-blowing is intertwined with public 

interest and safeguarding government integrity (Svara, 2021). However, in the nonprofit sector, whistle-blowing 

takes on a unique dimension due to these organizations' mission-driven nature and reliance on public trust and donor 

support (Chapman et al., 2023; Svara, 2021). Despite its importance, the study of whistle-blowing in the nonprofit 

context is markedly less extensive than in other sectors (Rothschild, 2013; Scheetz et al., 2020). Within this broader 

landscape, the unique dynamics of the nonprofit sector present distinct challenges and opportunities for 

understanding whistle-blowing behaviors and intentions. The motivations, barriers, and consequences of whistle-

blowing in nonprofits are potentially influenced by factors unique to the nonprofit context (Chapman et al., 2023). 

 

The Unique Dynamics of Nonprofit Organizations 

Nonprofit organizations differ from their private and public counterparts in several ways. Nonprofits are driven by 

missions aimed at social good, often operate under tight financial constraints, rely heavily on public trust and donor 

goodwill, and frequently need to govern themselves due to a lack of attention in federal and state regulatory 

frameworks (Anheier & Toepler, 2019; Nonprofit Finance Fund, 2022; Swoboda & Swoboda, 2016). This unique 

combination of factors creates different challenges and dynamics around whistle-blowing. Studies have suggested 

that the nonprofit sector may experience different internal dynamics that affect employees' willingness to report 

unethical practices, including a strong sense of loyalty to the mission, fear of jeopardizing the organization's 

reputation, and concerns about potential backlash (Anglim, 2018; Friedman & Main, 2020; Svara, 2021).  

 
Despite the growing body of literature on whistle-blowing, the intersection of organizational identification, 

psychological safety, and whistle-blowing intentions in the nonprofit sector remains underexplored. This gap is 

significant given the crucial role of whistle-blowing in maintaining ethical standards and public trust in nonprofits 

(Nuswantara, 2023; Scheetz & Fogarty, 2020). The current study addresses this gap by exploring how these factors 

collectively influence internal whistle-blowing intentions among finance and accounting professionals in nonprofit 

organizations. Understanding the whistle-blowing dynamics in the nonprofit sector is not just an academic exercise 

but a practical necessity for organizations (Mesquita Ayres et al., 2022). Insights gained from this study could be 

instrumental in developing more effective whistle-blowing policies and practices in nonprofits. These policies and 



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practices can enhance these organizations' ethical climate and accountability, strengthening public trust and 

effectiveness. 

 

Finance and Accounting Professionals 

A combination of organizational codes of conduct and professional ethical standards uniquely binds finance and 

accounting professionals. Their roles have historically been steeped in ethical considerations, given their significant 

social responsibility towards various economic stakeholders (Lapteş, 2019). Accountants, as producers of financial 

information, and finance professionals, as strategic business advisors, are critical in upholding integrity within their 

organizations and guarding public trust (Mesquita Ayres et al., 2022). Professional associations have established 

codes of conduct and ethical standards to guide finance and accounting professionals. These codes serve dual 

purposes: delineating unacceptable behaviors and outlining obligations and desirable professional qualities. For 

instance, members of the American Institute of CPAs (AICPA) are expected to follow the association's code of 

professional conduct, while the Association of Financial Professionals (AFP) has set ethical standards for treasury 

and finance professionals (American Institute of CPAs, 2020; Association of Financial Professionals, n.d.a, n.d.b). 

These codes are essential in providing a framework for professional ethical decision-making. 

 

Despite these ethical frameworks, finance and accounting professionals often face pressure from both internal and 

external sources to act unethically, potentially leading to a disregard for professional standards (Huber, 2020). Their 

challenges include explicit or implicit pressure from colleagues, superiors, or external parties, such as clients and 

lenders, which can lead to ethical dilemmas and conflicts. Research has indicated that despite ethical codes, these 

professionals have a general hesitancy to report wrongdoing (Alleyne et al., 2018). Their reluctance often stems 

from a belief that their organizations do not welcome such reports and fear of retaliation. The hesitancy to report is 

concerning, given that finance and accounting professionals are in a prime position to identify corruption or 

unethical behavior. Finance and accounting professionals are expected to adhere to their ethical values and 

professional norms despite organizational complexities and pressures. Therefore, even in the face of complicity or 

organizational pressures, these professionals have the capacity and obligation to exercise ethical judgment and take 

action, such as whistle-blowing, when encountering unethical behaviors.  

 

Organizational Identification 

Organizational identification, where employees derive part of their identity from their organization, plays a complex 

role in whistle-blowing (Caprar et al., 2022). Organizational identification stems from social identity theory, which 

posits that an individual's sense of self is partly derived from their membership in social groups, such as their 

workplace (Tajfel, 1974, 1982; Tajfel & Turner, 1979). In nonprofit organizations, employees often have a strong 

identification with their organization's mission and values. Social identity theory suggests that this solid 

organizational identification might influence their whistle-blowing behavior as employees weigh the implications of 

their actions on their social identity and the group's integrity. This theory helps understand how organizational 

identification might facilitate or impede nonprofit whistle-blowing.  

 
In the nonprofit sector, this identification is often intertwined with commitment to the organizational mission 

(Baluch, 2012; Svara, 2021; Wang, 2022). While a strong identification with the organization can motivate 

employees to protect its integrity, it can also lead to reluctance to report wrongdoing, especially if employees fear 

that such actions might harm the organization they deeply identify with (Caprar et al., 2022; Chevalier et al., 2020; 

Karahan & Bozkurt, 2021). The literature indicates a need to understand how this identification influences whistle-

blowing behaviors, specifically in nonprofit settings, where personal and organizational values can be particularly 

intricate.  

 

Psychological Safety 

The concept of psychological safety, defined as the perception of taking interpersonal risks without fear of negative 

consequences, is crucial in whistle-blowing (Edmondson, 1999; Kahn, 1990; Liu et al., 2023). In environments 



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where employees feel psychologically safe, they are more likely to report unethical practices, as they do not fear 

retaliation or career damage (Lee et al., 2021). This phenomenon is particularly relevant in nonprofits, where the 

support of a charitable mission and the close-knit nature of many organizations can amplify fears of retaliation or 

ostracism (Scheetz et al., 2021; Svara, 2021; Swoboda & Swoboda, 2016; Wang, 2022). Research in other sectors 

has shown a positive correlation between psychological safety and ethical voice behaviors. However, this 

relationship is less explored in the nonprofit context, particularly regarding internal whistle-blowing intentions 

(Chen & Treviño, 2022; Zhang & Cao, 2021). 

 

Understanding Internal Whistle-blowing Intentions 

Internal whistle-blowing intentions refer to an individual's willingness to report observed unethical practices within 

their organization through established internal channels (Latan et al., 2019; Near & Miceli, 1986). Internal whistle-

blowing intentions are crucial in organizational studies as they reflect an employee's propensity to actively safeguard 

the organization's ethical standards before misconduct escalates into a public scandal or harms the organization 

(Nuswantara, 2023). Internal whistle-blowing serves as a vital mechanism for detecting and rectifying issues that 

could otherwise escalate into major scandals, damaging the organization's reputation and trustworthiness 

(Nuswantara, 2023). 

 

The theory of planned behavior supports the study of whistle-blowing intentions instead of actual whistle-blowing 

activity. The theory of planned behavior is a well-established psychological theory that explains human behavior in 

terms of three key components: attitudes, subjective norms, and perceived behavioral control (Ajzen, 1991). In the 

context of whistle-blowing, researchers have used the theory of planned behavior to suggest that an individual's 

decision to report wrongdoing is influenced by their attitudes towards whistle-blowing, the perceived norms 

regarding whistle-blowing within the organization, and their perceived control over the whistle-blowing process 

(e.g., belief in the efficacy of the reporting mechanisms and protection against retaliation) (Alleyne et al., 2018; 

Mustafida, 2020). This predictive behavior theory can provide a comprehensive framework for understanding the 

psychological processes underlying whistle-blowing intentions and its ability to influence actual future behaviors in 

the nonprofit sector.  

 

Integrating Organizational Identification and Psychological Safety in Internal Whistle-

blowing Intentions  

 
The study of internal whistle-blowing intentions becomes particularly intriguing when examined with organizational 

identification as a personal factor and psychological safety as a contextual factor. Employees with a strong sense of 

identification with their organization might experience a conflict when deciding whether to report wrongdoing, 

balancing their loyalty to the organization with their ethical obligations (Caprar et al., 2022; Graham et al., 2020; 

Karahan & Bozkurt, 2021; Zhang et al., 2023). Conversely, in environments with high psychological safety, 

employees might feel more secure in reporting unethical practices, knowing that their concerns will be addressed 

appropriately and without fear of retaliation (Lee et al., 2021; Liu et al., 2023; Zhang & Cao, 2021). 

 

The theory of planned behavior suggests that an employee's attitude towards whistle-blowing, subjective norms, and 

perceived control influence their whistle-blowing intentions (Ajzen, 1991; Park et al., 2005). Social identity theory 

provides a lens to understand how an individual's identification with their organization impacts their decision to 

report misconduct (Tajfel, 1974; Tajfel & Turner, 1979). Psychological safety offers insights into how the perceived 

safety of reporting affects an individual's willingness to come forward with concerns (Edmondson, 1999; Kahn, 

1990).  

 

The literature indicates that while there is an understanding of the individual roles of organizational identification 

and psychological safety in influencing whistle-blowing, there is a gap in research that integrates these two factors 

within the nonprofit context. This integration is critical for a comprehensive understanding of the whistle-blowing 

phenomenon in nonprofits, as both personal and contextual factors can interact in complex ways to influence 

employees' decision-making processes. In the nonprofit sector, where trust and integrity are paramount, 

understanding and fostering internal whistle-blowing intentions is critical (Phillips, 2019; Svara, 2021). Nonprofits, 



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due to their mission-driven nature, require a robust ethical framework to maintain credibility and public support 

(Anglim, 2018; Friedman & Main, 2020; McDonald & Goodman, 2021; Peng et al., 2019; Scheetz et al., 2022; 

Svara, 2021). Research in this area can provide valuable insights for nonprofit leaders to create cultures encouraging 

ethical vigilance and reporting, ensuring that the organization adheres to its values and mission. 

 

As a proactive approach for organizations to address whistle-blowing in the context of risk management and fraud 

mitigation, it is beneficial for organizations to understand employees' whistle-blowing intentions. This proactive 

approach, possible via a predictive behavior theory such as the theory of planned behavior (Ajzen, 1991), would be a 

more effective mitigation strategy for organizations than retrospective analyses of whistle-blowing failures. A 

retrospective approach to addressing whistle-blowing often implies a resigned acceptance of fraud, corruption, 

unethical conduct, and a lapse in the organization's risk management strategies and whistle-blowing policies. 

Recognizing whistle-blowing as a complex form of planned behavior influenced by various personal and contextual 

factors is essential in developing proactive strategies to encourage internal whistle-blowing in response to unethical 

conduct (Brown et al., 2016). 

 

Employing this theoretical framework, which combines these theories and concepts, provides a structured approach 

to examining nonprofit internal whistle-blowing intentions. The framework allows a deeper understanding of the 

personal and contextual factors influencing whistle-blowing intentions and behaviors. It offers a basis for developing 

targeted interventions to encourage ethical reporting practices. Furthermore, this theory-driven research contributes 

to a more nuanced understanding of the unique dynamics of whistle-blowing in the nonprofit sector, enhancing the 

sector's capacity to maintain ethical standards and public trust. 

 

Methods 

Consistent with the theoretical framework used for this study, which converges social identity theory (Tajfel, 1974), 

the concept of psychological safety (Kahn, 1990), and the theory of planned behavior (Ajzen, 1991), the study 

proposes the following hypotheses:  

 

Hypothesis 1A Organizational identification significantly predicts internal whistle-blowing intentions among finance 

and accounting professionals in 501(c)(3) nonprofit organizations.   

 

Hypothesis 2A Psychological safety significantly predicts internal whistle-blowing intentions among finance and 

accounting professionals in 501(c)(3) nonprofit organizations. 

 

Figure 1 

Research Model 

 
 
The primary purpose of this non-experimental quantitative cross-sectional study is to investigate whether 

organizational identification and psychological safety were predictors of the internal whistle-blowing intentions of 



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finance and accounting professionals within 501(c)(3) nonprofit organizations in the United States. This study aims 

to fill the research gap in the nonprofit sector, particularly in understanding how these factors shape employees' 

intentions to report unethical practices internally. A quantitative research approach was employed, utilizing a 

survey-based method to gather data due to its effectiveness in quantifying relationships between variables, suitability 

for testing the proposed hypotheses, and ability to provide participants anonymity and confidentiality.  

 

The target population for this study comprised finance and accounting professionals employed in 501(c)(3) 

nonprofit organizations across the United States. Due to the nature of their positions, these individuals are often at 

the forefront of encountering financial discrepancies and ethical dilemmas, making their insights particularly 

valuable for the study. Participants were recruited via convenience sampling, using LinkedIn groups, email 

announcements and referrals, and SurveyMonkey Audience. The survey included eligibility questions to verify that 

participants met the criteria of this survey's target population, meaning that they were employed full-time in finance 

or accounting roles at a 501(c)(3) nonprofit. 

 

The sample size was determined using power calculations to ensure sufficient statistical power for hypothesis 

testing. Power calculations were performed using G*Power to determine the appropriate sample size for the study. 

The calculations were based on a beta value of 0.20, an alpha level of 0.05, and a power of 0.80. These parameters 

were used to ensure that the study had sufficient power to detect meaningful effects (Hedberg, 2018). As this study 

involved multiple regression, a minimum of 72 participants was required.  

 

This study's choice of statistical methods was guided by the nature of the research questions and the data collection 

type. Multiple linear regression analysis was selected due to its effectiveness in examining the relationship between 

multiple independent variables (organizational identification and psychological safety) and a single dependent 

variable (internal whistle-blowing intentions). This method is particularly suitable for quantifying the extent to 

which the independent variables predict the dependent variable, allowing for a nuanced understanding of their 

collective impact (Pederson, 2017). Additionally, the use of adjusted R² in our analysis ensures a more accurate 

interpretation of the data, especially considering the relatively small sample size of the study. This approach 

enhances the reliability and validity of our findings, providing robust insights into the factors influencing internal 

whistle-blowing intentions in 501(c)(3) nonprofit finance and accounting professionals.  

 

As this study involved human subjects, ethical considerations were paramount. The research protocol, including the 

survey instruments and participant recruitment methods, was reviewed and approved by an Institutional Review 

Board (IRB). Participants received a detailed informed consent form outlining the study's purpose, procedures, 

potential risks, and benefits. Participation was voluntary, and confidentiality was assured. Participants had the right 

to withdraw from the study at any time. Data privacy and confidentiality were rigorously maintained throughout the 

study. Personal identifiers were removed from the dataset, and only aggregate results were reported.  

 

The survey was distributed electronically using SurveyMonkey. The study utilized previously validated survey 

instruments to measure the three key constructs: organizational identification, psychological safety, and internal 

whistle-blowing intentions. Organizational identification was measured using Wang et al.'s (2022) 7-item scale, 

which employs a seven-point Likert measurement and is based on Edwards and Peccei's (2007) and Mael and 

Ashforth's (1992) instruments. Psychological safety was measured using a 7-item scale, which employs a seven-

point Likert measurement. This instrument was initially developed by Edmondson (1999); however, it was modified 

for this study to measure psychological safety on an organizational level, as opposed to a team level, as done by 

other researchers such as Carmeli and Gittell (2009). This study's dependent variable was measured using the 4-item 

measuring internal whistle-blowing intentions from Park et al.'s (2005) whistle-blowing intentions scale, which 

employs a five-point Likert scale.  

 

Before analysis, the data were cleaned to check for completeness and accuracy. Any incomplete responses were 

excluded from the final analysis. The cleaned dataset was then prepared for statistical analysis. Assumptions of 

regression analysis, such as linearity, independence of errors, homoscedasticity, and normality, were tested and met 

to ensure the validity of the results. 

 



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Results and Discussion 

The study sample consisted of 81 qualifying participants, meeting the minimum threshold for a statistically 

robust analysis. The study's analysis began with descriptive statistics to provide a snapshot of the sample 

characteristics and the distribution of responses. The demographic data presented in Table 1 revealed that the gender 

and racial representation of the sample was a relatively accurate representation of the nonprofit sector, as 

independent information indicates that the characteristics of the nonprofit workforce are 75.6% white and 65.7% 

female (Independent Sector, 2024).  

 

Table 1 

Descriptive Statistics of Participants 

Characteristic 

 

Full Sample 

n % 

Gender   

     Female 51 63.0 

     Male 24 29.6 

     Non-binary 1 1.2 

     Prefer not to say 5 6.2 

     Total 81 100 

Age   

     18-29 6 7.4 

     30-39 23 28.4 

     40-49 19 23.5 

     50-59 16 19.8 

     60+ 14 17.3 

     Prefer not to say 3 3.7 

     Total 81 100 

Race or Ethnicity   

     Asian 4 4.9 

     Black or African American 7 8.6 

     Hispanic or Latino 9 11.1 

     Middle Eastern or North African 2 2.5 

     Multiracial or Multiethnic 1 1.2 

     White 53 65.4 

     Prefer not to say 5 6.2 

     Total 81 100 

Education Level   

     Graduated from high school 9 11.1 

     Associate's degree 7 8.6 

     Bachelor's degree 25 30.9 

     Master's degree 30 37.0 

     Doctoral degree 7 8.6 

     Prefer not to say 3 3.7 

     Total 81 100 

   

 

Along with demographic information, this study also confirmed the reliability of all instruments used before 

undergoing statistical analysis. The survey instruments used all had more than two responses, so their reliability was 



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analyzed using Cronbach's alpha; an acceptable reliability score is at least 0.7 (Creswell, 2014; Krathwohl, 2009). 

Each instrument used in this study had a reliability score of at least 0.7 (Table 2).  

 

Table 2 

Reliability Scores for Survey Instruments 

Instrument Dimension n Cronbach's Alpha 

Organizational Identification Scale Organizational Identification 7 0.840 

Psychological Safety Scale Psychological Safety 7 0.819 

Internal Whistle-blowing Intentions 

Scale 

Internal Whistle-blowing 

Intentions 
4 0.759 

 

A nuanced understanding of the data emerges when examining the skewness and kurtosis as part of the exploratory 

data analysis (Table 3). The skewness values for the variables all exhibit a negative skew, albeit to a varying degree. 

While the negative skewness in the data suggests a certain degree of variability in responses, particularly towards 

the lower end, the higher mean scores across all variables indicate a generally positive outlook among participants 

regarding organizational identification, psychological safety, and internal whistle-blowing intentions.  

 

Table 3 

Skewness and Kurtosis 

Variable n M SD Skewness Kurtosis 

Organizational Identification 81 5.3598 1.0712 -0.8067 0.1774 

Psychological Safety 81 4.9153 1.1408 -0.3988 -0.5631 

Internal Whistle-blowing Intention 81 4.2716 0.6849 -0.6986 -0.4286 

 

Linear regression analysis was conducted to test the hypotheses. The analysis showed that organizational 

identification is a significant yet modest, predictor of internal whistle-blowing intentions (Table 4). Specifically, the 

findings suggest that organizational identification accounts for approximately 19.96% of the variance in internal 

whistle-blowing intentions. Given these results, the hypothesis that organizational identification significantly 

predicts internal whistle-blowing intentions among finance and accounting professionals in 501(c)(3) nonprofit 

organizations is accepted. Psychological safety was also a significant, yet low, predictor of internal whistle-blowing 

intentions (Table 5). The findings suggest that psychological safety accounts for approximately 19.01% of the 

variance in internal whistle-blowing intention. Overall, the hypothesis that psychological safety predicts internal 

whistle-blowing intentions among finance and accounting professionals in 501(c)(3) nonprofit organizations is 

accepted. 

 

Table 4 

Linear Regression for Organizational Identification as a Predictor of Internal Whistle-blowing Intentions 

n R R² 
Adjusted 

R² 

Std. Error 

of 

Estimate 

F Change df1 df2 
Sig F 

Change 

81 0.458 0.210 0.200 0.613 20.95 1 79 <0.001 



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Note. The predictor variable (independent variable) is organizational identification. The outcome variable 

(dependent variable) is internal whistle-blowing intentions. Presented statistics rounded to three decimal points 

where applicable.  

Table 5 

Linear Regression for Psychological Safety as a Predictor of Internal Whistle-blowing Intentions 

n R R² 
Adjusted 

R² 

Std. Error 

of 

Estimate 

F Change df1 df2 
Sig F 

Change 

81 0.447 0.200 0.190 0.616 19.78 1 79 <0.001 

Note. The predictor variable (independent variable) is psychological safety. The outcome variable (dependent 

variable) is internal whistle-blowing intentions. Presented statistics rounded to three decimal points where 

applicable. 

Multiple linear regression was utilized to assess the collective impact of organizational identification and 

psychological safety on internal whistle-blowing intentions. The analysis revealed that these constructs are nearly 

moderate predictors of internal whistle-blowing intentions, accounting for approximately 27.83% of the variance, as 

indicated by an adjusted R² of 0.2783 (Table 6). The model's significance, p < 0.001, affirmed the statistical 

significance of the results.  

 

Table 6 

Multiple Linear Regression for Organizational Identification and Psychological Safety as Predictors of Internal 

Whistle-blowing Intentions 

n R R² 
Adjusted 

R² 

Std. Error 

of 

Estimate 

F Change df1 df2 
Sig F 

Change 

81 0.544 0.296 0.278 0.582 16.43 2 78 <0.001 

Note. The predictor variables (independent variables) are organizational identification and psychological safety. The 

outcome variable (dependent variable) is internal whistle-blowing intentions. Presented statistics rounded to three 

decimal points where applicable. 

 

Discussion 

The finding that organizational identification significantly predicts internal whistle-blowing intentions aligns with 

the study's theoretical framework. The results suggest that employees who view their identity as closely tied to their 

organization are more likely to take actions that they perceive as beneficial, such as reporting misconduct. The 

results also imply that strengthening employees' identification within the nonprofit context could be a strategy to 

promote ethical behavior and internal reporting. 

 

The significant role of psychological safety in predicting whistle-blowing intentions underscores the importance of 

creating a work environment where employees feel secure in speaking up and reporting misconduct. These results 

align with theory and prior literature, indicating that employees are more likely to act on their ethical concerns when 

they trust they can report issues without retaliation. The study's findings suggest a complex interplay between 

organizational identification and psychological safety in influencing internal whistle-blowing intentions. The 

findings highlight the need for nonprofit organizations to foster a strong sense of identification among their 

employees and ensure that the work environment is perceived as safe and supportive of ethical reporting. 

 



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This study's findings significantly contribute to the literature on whistle-blowing intentions, particularly within the 

nonprofit context. Our analysis provides empirical evidence supporting the role of organizational identification and 

psychology in predicting internal whistle-blowing intentions, a relatively underexplored area in nonprofit research. 

Notably, the study extends the application of the theory of planned behavior, social identity theory, and the concept 

of psychological safety to the context of nonprofit whistle-blowing, offering new insights into how these theoretical 

frameworks manifest in practical, organizational settings. The revelation that organizational identification and 

psychological safety collectively account for a substantial portion of the variance in internal whistle-blowing 

intentions underscores the complexity of ethical decision-making in nonprofits. This nuanced understanding expands 

upon previous studies by highlighting the interplay between individual psychology and organizational culture within 

the unique nonprofit context.  

 

Further, the study's findings are instrumental in guiding nonprofit leaders towards more effective strategies for 

fostering an ethical reporting environment, thereby enhancing accountability and integrity within the sector, 

including several practical implications for nonprofit organizations. First, strategies aimed at enhancing 

organizational identification should consider the ethical dimensions of such identification. Second, creating and 

maintaining a psychologically safe environment is crucial for encouraging internal reporting of unethical practices. 

Nonprofit leaders should focus on developing policies and cultures that support both these aspects to promote ethical 

behavior and transparency. While the study provides valuable insights, it has limitations. The sample size and the 

use of self-reported measures may limit the generalizability of the findings. Future research could explore these 

dynamics in different nonprofit contexts and use alternative methodologies, such as qualitative approaches or case 

studies, to gain deeper insights. 

 

Recommendations and Conclusions 

The study revealed that both organizational identification and psychological safety hold significant predicting ability 

of internal whistle-blowing intentions among finance and accounting professionals in 501(c)(3) nonprofit 

organizations. The study found that a robust identification with an organization leads employees to a heightened 

willingness to report unethical practices in the nonprofit context. This finding underscores the crucial role of 

organizational identification in influencing employee behavior, particularly in ethical vigilance. Concurrently, the 

study emphasized the vital role of psychological safety. Ensuring a risk-free environment where employees can 

voice concerns without fear of retribution is pivotal in fostering a culture where ethical concerns are not only noted 

but actively reported. 

 

This novel research is significant for business administration, particularly within nonprofit management and 

business ethics. Nonprofits, pivotal in societal welfare, operate on the fulcrum of public trust and ethical integrity. 

The insights gained from this study provide a strategic framework for nonprofit administrators, highlighting the 

necessity of nurturing organizational identification and psychological safety. These elements transcend beyond 

compliance and risk management, evolving into strategic tools fortifying nonprofit organizations' ethical bedrock, 

reputation, and operational efficacy. Considering these findings, it is recommended that nonprofit organizations 

invest in cultivating a mission-driven culture that strongly values ethical conduct and decision-making. This 

recommendation involves consistently communicating the organization's mission and values and actively involving 

employees in decisions and initiatives that resonate with these values authentically and ethically. Such practices can 

enhance the employees' sense of belonging and identification with the organization and decrease the possibility of 

unethical pro-organizational behavior and other detrimental effects of solid organizational identification observed in 

other sectors (Caprar et al., 2022). 

 

Additionally, nonprofit leaders should focus on establishing and maintaining an environment of psychological 

safety. This environment encompasses establishing clear, accessible channels for reporting unethical practices and 

ensuring these mechanisms are grounded in confidentiality and trust. Leadership training emphasizing trust, respect, 

and open communication is also essential. Such training can create a workplace atmosphere where employees feel 

safe to report concerns. Moreover, nonprofits should engage in regular ethical training programs. These programs 

reinforce the importance of ethical behavior and the necessity of reporting misconduct. Concurrently, a periodic 



June 2024 | Volume 3, Number 2 

12  

review of policies related to ethics and whistle-blowing is essential to ensure they remain effective and reflect best 

practices. 

 

Further research in diverse nonprofit categorizations is essential to enhance the applicability and generalizability of 

these findings and increase understanding of the nonprofit context. Exploring these dynamics across different types 

of nonprofit organizations, encompassing varied sizes and missions, can provide a broader understanding of internal 

whistle-blowing intentions within the sector. Additionally, qualitative methodologies can offer deeper insights into 

employees' experiences and perceptions regarding whistle-blowing. Longitudinal studies could also be beneficial in 

examining the evolution of organizational identification and psychological safety over time and their sustained 

impacts on whistle-blowing intentions and actual whistle-blowing behaviors. 

 

This study contributes significantly to the discipline of business administration, especially within the sphere of 

nonprofit management and business ethics. It provides actionable insights for nonprofit leaders, offering a blueprint 

for fostering ethical practices and bolstering the integrity and effectiveness of their organizations. The emphasis on 

organizational identification and psychological safety guides nonprofits towards ethical compliance and building 

robust, sustainable organizations grounded in trust and ethical responsibility. Overall, the results of this study should 

encourage further research on business ethics within the nonprofit context.  

 

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