Effective speak-up arrangements for whistleblowers: A multi-case study on the role of responsiveness, trust and culture

This research project examined the opportunities, challenges and best practices associated with different types of speak-up arrangements, both internal and external, in a variety of organisational settings across different sectors, industries and locations. While recent research on the topic has focused mainly on the experience of those who have ‘blown the whistle’, the approach used here explored arrangements for speaking up (‘speak-up arrangements’) from the viewpoint of those who develop, operate and oversee them, seeking to provide recommendations for an effective framework. Findings from the investigation show that effective speak-up arrangements: • involve a combination of different channels through which employees can voice a concern • contribute to building trust through speak-up practices that evolve over time and are supported by the independence of speak-up operators • rely on robust and consistent response systems that are supported by appropriate recording of speak-up events, coordinated follow-up activities, and willingness to respond at different management levels; there are nevertheless barriers to responsiveness caused by anonymous concerns, legal issues, and lack of a visible response, albeit inadvertent, and • may need to take into account the potentially difficult interactions between organisational and national cultures. These findings give rise to key recommendations for developing, operating and overseeing effective speak-up arrangements. These are further discussed in the ‘Recommendations’ section at the end of this report. 1. Provide a variety of voicing channels and consider the use of an external independent advice channel when introducing a speak-up arrangement. 2. Be prepared to accept that concerns received may not be strictly considered speak-up or whistle-blowing cases but some of them may nonetheless help organisations recognise previously unidentified risks. 3. Design a speak-up ‘back office’ to record concerns and use this data to strengthen risk management and response processes, investigation and intervention, acknowledging the variety of concerns that could be raised. 4. Ensure that responsiveness is well organised, clearly mandated and adequately resourced. Merely encouraging employees to speak up, without putting robust response systems in place, is likely to have negative consequences, for both employees and the organisation. 5. Make responses visible where possible. This may be achieved by exploring whether employees who raised a concern can be included in developing a solution to the problem; this in turn can contribute to developing collective sense-making and increase trust in the effectiveness of the speak-up arrangement. It is also important to emphasise continuously to managers at all levels that responding to concerns is part of their role, and to restrict their discretion about whether/how to respond. 6. Consider participating in the development of a standard for the public reporting of data from speak-up arrangements

Public sector management accounting in emerging economies: A literature review

This paper reviews public sector management accounting (PSMA) research in emerging economies (EEs) and suggests ways forward. A political economy approach to management accounting and development is adopted to analyze the findings of the papers reviewed. Our review covers the past two decades and is based on 69 papers published in international accounting and public administration journals. We find that different development phases give rise to distinctive types of management accounting practice, which often do not live up to expectations owing to local politics and other socio-economic factors. Although the quantity of PSMA research on EEs is growing, there is a need for future research that addresses how management accounting practices in the public sector in EEs are impacted by the interplay between the public management programmes of international donor agencies and the political, economic and cultural contexts of EEs. In order to capture these complex socio-political and socio-cultural contexts, solid theoretical foundations are recommended, relying especially on critical and social theories, as well as on qualitative research such as case studies

`True and fair view' A confused notion in West Indian financial reporting

Available from British Library Document Supply Centre-DSC:7761.092(ACCA-RR--47) / BLDSC - British Library Document Supply CentreSIGLEGBUnited Kingdo

The corporate governance role of financial institutions in their investee companies

SIGLEAvailable from British Library Document Supply Centre-DSC:7761.092(ACCA-RR--46) / BLDSC - British Library Document Supply CentreGBUnited Kingdo

The use of performance information in external reporting and internal planning A study of executive agencies

SIGLEAvailable from British Library Document Supply Centre-DSC:7760.249(52) / BLDSC - British Library Document Supply CentreGBUnited Kingdo

Corporate rescue CVAs and the challenge of small companies

CVA - Company Voluntary ArrangementAvailable from British Library Document Supply Centre-DSC:7761.092(ACCA-RR--44) / BLDSC - British Library Document Supply CentreSIGLEGBUnited Kingdo

Effective financial management in further and higher education

SIGLEAvailable from British Library Document Supply Centre-DSC:0570.766(ACCA-TB--29) / BLDSC - British Library Document Supply CentreGBUnited Kingdo

Insolvency practitioners and big corporate insolvencies

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New directions in accounting

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Disqualification of directors No hiding place for the unfit?

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