Compiling the Knowledge Framework of Tax Whistleblowing Disclosure by Analyzing the Role of Organizational Structure and Culture

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Article Type:
Research/Original Article (دارای رتبه معتبر)
Abstract:
The aim of the current research is to compile the knowledge framework of tax whistleblowing disclosure by analyzing the role of the organization's structure and culture. In the current complex and global economic era, concepts such as financial transparency and disclosure knowledge in the field of taxation have become vital for sustainable development and creating economic justice. The present research aimed to answer how structural and cultural factors influence tax whistleblowing by using qualitative content analysis and data triangulation. The research spanned from 2014 to 2023, involving a research community within the tax organization. Six individuals were selected as interviewees using purposeful sampling. The research findings revealed that, despite the presence of structures to facilitate whistleblowing in the tax organization studied, a culture of non-whistleblowing prevailed. In other words, cultural factors overshadowed structural factors, rendering them ineffective in many cases. The practical implication of this research for policymakers, managers, and other administrative professionals is to emphasize the role of organizational culture over other factors influencing tax disclosure knowledge towards organizational transparency. Success in developing tax whistleblowing disclosure knowledge hinges on acknowledging cultural beliefs about whistleblowing, as structural arrangements alone cannot promote organizational whistleblowing.
Language:
English
Published:
International Journal of Knowledge Processing Studies, Volume:4 Issue: 3, Summer 2024
Pages:
11 to 24
https://www.magiran.com/p2746383  
سامانه نویسندگان
  • Mirzamani، Azam
    Corresponding Author (1)
    Mirzamani, Azam
    Assistant Professor public management and Administration, University of Tehran, Tehran, Iran
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