Factors influencing internal whistleblowing. A systematic review of the literature

Aim/purpose – Internal whistleblowing is the most desirable form of reporting about wrongdoings for all kinds organizations. The aim this paper to identify factors influencing occurrence internal and provide recommendations practitioners on how encourage employees report an organiza- tion. Design/methodology/approach fundamental article database has been construct- ed with use ProQuest, EBSCO Taylor & Francis databases. timespan research was from 1990 2022. papers were found within utilization two words “whistleblowing” in titles “internal” abstracts. Next, broadened by snowball review. Findings Identified important organization assigned one following areas: ethics, leadership, poli- cies procedures, retaliations safeguards, social climate, organizational justice, education training, channels, communication, additional motivation, organization’s size structure, audit committee. Research implications/limitations For researchers provides a picture whistleblowing: identified whistleblow- ing, popularity exploring problems, utilizing methods. practical implications (based current knowledge) implementing managing systems private public sectors. Originality/value/contribution main contribution work states frame- affecting whistleblowing, which constructed basis systematic review scientific literature. Moreover, guidelines practitioners. Keywords: factors, effectiveness, JEL Classification: K22, L50, M10, M12, M14.