The Effect of Culture on Ethical Attitudes and Whistleblowing Intensions: A Comparative Study on Accounting Students in Azerbaijan and Türkiye

Türkçe

This study examines the relationships between whistleblowing intentions, individual cultural values, and ethical perception. The research was conducted among university students taking accounting courses in Türkiye and Azerbaijan. Data were collected from 467 students (264 from Türkiye and 203 from Azerbaijan), and the hypotheses were tested using path analysis and multiple-group structural equation modeling. The results indicate that cultural dimensions have differentiated effects on whistleblowing intentions. Individualism is primarily associated with internal whistleblowing, whereas long-term orientation shows a stronger relationship with external whistleblowing. Masculinity and uncertainty avoidance affect whistleblowing intentions only indirectly, mediated by ethical perception. Ethical perception acts as a primary determinant, enhancing intentions to report misconduct both internally and externally. Multi-group analysis reveals that although Turkish and Azerbaijani participants possess comparable cultural profiles, some relationships differ across the two groups. In particular, the effects of long-term orientation and ethical perception on external whistleblowing, as well as the effects of certain cultural dimensions on ethical perception, vary significantly between countries. This study contributes to the whistleblowing literature by integrating cultural values and ethical perception within a unified framework and by providing new empirical evidence from two culturally close countries.