The effect of machiavellian personality and ethical orientation on whistleblowing intention and the mediating role of one's religious orientation level on this effect: A Study on accountants providing service in Turkey

This study examines the relationship between the ethical orientations, Machiavellian characteristics, religiosity levels and whistleblowing intentions of accountants operating in Turkey. The data for the study were obtained through a survey conducted with accountants operating in Turkey. As a result of the study, it is expected that one of the two dimensions of ethical ideology, relativism and Machiavellianism, will have a negative effect on accountants' whistleblowing intentions, while the other dimension of ethical ideology, idealism and religiosity, will have a positive effect on whistleblowing intentions. In addition, the study also investigates whether the level of religiosity mediates whistleblowing behavior. This study attempts to improve our understanding of ethical issues in one of the emerging markets. In addition, it offers some implications for accounting educators.As a result of the study, it was found that the demographic factors examined in the study do not have a significant role in determining whistleblowing intentions.