A comparative study of the perceptions of DLSU BSA students versus DLSU-alumni accountants on whistle blowing

• Main Authors: Aricheta, Ian Vern, De Paz, Kayzel Nazarine, Magno, David
• Format: text
• Language: English
• Published: Animo Repository 2007
• Subjects: Accountants > Professional ethics; Accounting > Moral and ethical aspects; Accountants > Philippines; Corporations > Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/6112
• Institution: De La Salle University

The present study examined the ethical perceptions of graduating BS Accountancy students of DLSU with that of the DLSU alumni accountants already working, with respect to the issue of whistle blowing. The issue on the length of work experience and severity of situation presented were also analyzed with respect to the respondents' answers. Lastly, respondents' choice on whom to whistle blow; either directly to the management or outside/external authorities such as the government or media were analyzed. A significant difference existed between the students and the alumni, and no significant differences between the two groups of alumni were found with respect to the issue of whether they would report the illegal act or not. Both groups chose to report the scenarios, but it was clearly shown that alumni are indeed more willing and motivated to speak out and report such instances. With respect to the importance of the situations presented; both groups of alumni prioritized theft and corruption among others while the students prioritized to report the issues relating to physical environment. Finally, the results showed that in general, students and alumni prefer to seek the help of internal authorities once wrongdoings have been noticed.