Relationships among value congruence, perceived victimization, and retaliation against whistle-blowers

Abstract
Previous research on organizational members who report perceived wrongdoing has been conducted primarily in public sector organizations. The present study examined survey data from directors of internal auditing in a variety of North American organizations. Because retaliation occurred infrequently, data were analyzed with the case-control method, which is relatively unknown in the organizational literature but is frequently used in medical research to examine the occurrence of rare diseases. Managerial retaliation was more likely when: (1) the whistle-blower perceived that stopping the wrongdoing would harm the organization; (2) the wrongdoing harmed the organization's climate or culture; (3) the whistle-blower tried unsuccessfully to remain anonymous, when the wrongdoing continued; (4) the wrongdoing harmed the public; and (5) low value congruence existed between whistle-blowers and their organizations.