The impact of the legal and cultural environment on whistleblowing in Russia

Purpose Whistleblower protection is an effective tool for combating fraud, mismanagement and corruption within organizations. It also promotes transparency and accountability in the private and public sectors. This study aims to examine the legal environment, cultural factors and their impact on the propensity to whistleblow in Russia. The analysis is based on a survey of Russian managers from various economic sectors and students pursuing an MBA. Design/methodology/approach Descriptive statistics, t-tests, ANOVA and Cronbach’s alpha were used to analyze the data. Findings The findings revealed that personal relationships (blat) significantly influence work relationships and the likelihood of whistleblowing. In contrast, monetary rewards had no impact on whistleblowing in Russia. The findings showed that older respondents were less favorable toward whistleblowing than younger respondents. The results of this study will assist policymakers, managers, accountants and other professionals conducting business in Russia. This paper provides new insights into whistleblowing in Russia. It explores how national culture, traditions and personal relationships influence Russian working adults’ propensity to whistleblow. Research limitations/implications A limitation of this study is the relatively small number of respondents who participated in the questionnaire with certified public accountants (CPA). Future research should expand the sample size and include a greater proportion of CPAs, as their perspectives are essential for enhancing the reliability, validity and applicability of the findings to the accounting profession. Practical implications This study provides new insights into whistleblowing in Russia, particularly how national culture, traditions and personal relationships influence Russians’ propensity to whistleblow. The findings will assist auditors and managers in assessing risks, strengthening internal controls and maintaining ethical standards in Russia. Social implications In addition, these results will enable American auditors and accountants to better anticipate and predict whistleblowing activities in the Russian market. Originality/value This study found that whistleblowing legislation in Russia is largely fragmented: whistleblowing does not function properly in practice, and Russians have a cultural aversion to whistleblowing.