Presentation a Whistleblowing Quality Model based on Social Justice Approach

The purpose of this research is Presentation a Whistleblowing Quality Model based on SocialJustice Approach. In terms of orientation, the research is an applied research; In terms of research philosophy, the research method is a mixed type, that is, a combination of quantitative and qualitative methods. In terms of the logic of data collection, the research approach is inductive-deductive, and in terms of the goal, it is an exploratory research. In the qualitative part of the research, based on the content analysis approach, the indicators affecting the quality of Whistleblowing  based on the social justice approach were identified and extracted, and after coding and classifying the identified indicators in their respective dimensions and components, in the quantitative part, Using a survey of the statistical community including 15 experts in the field of auditing, after confirming the validity of the content by the Lawshe  method and screening and confirming the indicators identified by the fuzzy Delphi method, the Whistleblowing  quality model based on the social justice approach in 4 dimensions, 19 components And 49 indicators were presented. Also, using the paired comparisons questionnaire and hierarchical analysis and using the Expert Choice software, the approved dimensions and components were prioritized. The results of prioritization showed that informational, distributive, interpersonal and procedural dimensions of justice are the most important in the quality of Whistleblowing, and about the components, justification of informational decisions, equality, fair distribution of information, transparency and honesty and correctness and sufficient information is the most important component.