Organizational Commitment and Whistle-Blowing

The relationship between organizational commitment and whistle-blowing was studied using a national sample of management accountants. Linear and curvilinear versions of the reformer and the organization man hypotheses were tested with results supporting a purely curvilinear model. More specifically, the relationship between commitment and the intent to report wrong-doing took the form of an inverted U, suggesting that moderate levels of commitment are most likely to result in whistle-blowing. Results were discussed in terns of their implications for theory and research and for management practice.