Wednesday, October 7, 2009

Academic Article Summary-Whistle-blowing

I read three articles regarding the topic of whistle-blowing as it pertains in the business world. Two of the articles are regarding whistle-blowing in the profession of accounting which is my major in the business school. The articles do a great job of informing readers with little knowledge of whistle-blowing exactly what it is and how it affects a business and also the employees of that business. The articles not only inform the reader, but also argue the author’s views on whistle-blowing and try to disprove some of the negative stereotypes that go along with it. Each author of their essay ultimately feels that whistle-blowing is crucial in today’s business world, but some of their reasoning and ways of portraying their views to the audience is different.
In Tim V. Eaton and Michael D. Akers essay “Whistleblowing and Good Governance” from The CPA Journal (2007), these men argue the importance of whistle blowing in a company, and how a company should go about implementing a whistleblower policy. Eaton and Akers support their argument first by explaining to the reader what whistle blowing is by definition; second, by explaining why enforcing a whistleblower policy is crucial for a company; and ultimately, providing the guidelines for developing a whistleblower policy. The author’s purpose is to convince the critics that companies lose a lot of money each year because of fraudulent activity, and it is important for not only corporate companies but also nonprofit companies to establish a policy to prevent that. Eaton and Akers develop a persuasive relationship with the critics and interested accountants who are familiar with the term whistle-blowing, but do not feel it is necessary for their company.
In her essay “Whistle-blowing: myth and reality” from Journal of Management (2006), Janet P. Near asserts to clear the air by addressing two myths regarding whistle-blowing: that all whistle-blowers are in the wrong and that all whistle-blowers suffer terrible retaliation. Near reinforces her position initially by explaining the controversial definition of whistle-blowing; second, by explaining the importance of observers agreeing on what constitutes wrongdoing before they can agree that the whistle-blowing is valid; and thirdly, that the majority of whistle-blowers are not looked down upon for their actions, but instead are usually praised. Her purpose in writing this article is to inform people that whistle-blowing isn’t a negative action even though it is sometimes portrayed that way by the media or businesses. Her writing establishes a relationship with an extremely broad audience because the reader does not have to have any experience in the workplace to understand and learn what whistle-blowing is and interpret her views on the positives it has in the business world.
In his essay “Whistleblowing: courage or treachery?” from City Ethics (1992), Simon Longstaff invites the reader to question the ethical issue of whistle-blowing, and let the reader decide if someone who whistle blows is courageous or disloyal. He provides information throughout the essay that first regards loyalty and courage from an employee to a company; secondly, he explains the dilemma a whistleblower faces in determining whether to draw attention to unethical matters; and lastly, he argues that a person with enough integrity to whistle blow corrupt issues should be rewarded with something other than a ruined life. His purpose is to sympathize with the loyal employee and inform the business world that negatively punishing whistleblowers discourages ethical and principled behavior within a company. Although at times Longstaff’s writing seems to want his broad business audience to question whistle-blowing as courageous or treachery, it is clear that his tone is encouraging employees to do the ethical thing and whistle blow if necessary.
In conclusion, all three author’s had their own ways of relating the information to their audiences, but the main ideas lined up relatively closely. The idea that whistle-blowing is the ethical thing for employees in a company to do was the underlining thesis is all three of the articles. Before I read these articles I felt it was more negative than positive for an employee to whistle blow on their company, but now I feel whistle-blowing is the ethical thing to do when corrupt activities are occurring in a company. In today’s society with the unethical behaviors of big companies such as Enron and others, I think these articles are a great read for anybody because they are extremely informative and easy to follow. Although I chose to read about whistle-blowing in the accounting section of a company, it can happen in any field which is why the topic is so important for everybody to understand.

No comments:

Post a Comment