Volume 23 No. 3, December 2024
MANAGEMENT AND ACCOUNTING REVIEW, VOLUME 23 NO. 3, DECEMBER 2024
Theory of Planned Behaviour and Whistleblowing Intention on Academic Misconduct: The Moderating Role of Gender
Ahmad Amin1, Mohd Hadli Shah Mohamad Yunus2, Rahayu Abdul Rahman3♣, Yusnaliza Hamid3 and Irda Syahira Khair Anwar3
1Faculty of Economics and Business, Universitas Gadjah Mada, Yogjakarta, Indonesia
2Institute of Professional Studies, Universiti Poly-Tech MARA, Kuala Lumpur, Malaysia
3Faculty of Accountancy, University, Tapah, Malaysia
ABSTRACT
Academic misconduct affects academic integrity. In response, universities have introduced internal control mechanisms, including whistleblowing, to address academic misconduct. Therefore, this research aimed to investigate the factors derived from the Theory of Planned Behavior (TPB), namely attitude, subjective norms, and perceived behavior control, as well as gender, and their impact on the intention of Malaysian university students to blow the whistle on perceived academic misconduct. Furthermore, this study explored the moderating role of gender in the relationship between the aforementioned TPB factors and the intention to blow the whistle on academic misconduct. The sample for this study comprised 315 undergraduate accounting students from three universities in Malaysia. By employing structural equation modeling techniques to analyze the collected data, the findings revealed that students' attitudes towards whistleblowing and their gender were the primary predictors of whistleblowing intention. Moreover, the results indicated that gender moderated the relationship between perceived behavior control and whistleblowing intention. This study provided valuable insights for implementing effective whistleblowing practices in academic settings to control academic misconduct by considering all factors that influence students' intentions.
Keywords: Academic Misconduct, Whistleblowing, Theory Planned Behavior, Gender
♣ Corresponding Author: Rahayu Abdul Rahman; Faculty of Accountancy, University Technology MARA, Perak Branch, Tapah Campus, 35400 Tapah, Perak, Malaysia; Email: rahay916@uitm.edu.my
ARTICLE INFO
Article History:
Received: 28 August 2023
Accepted: 27 June 2024
Available online: 01 December 2024