Philmore Alleyne
University of the West Indies- Cave Hill (Barbados), Department of Management Studies, Department Member
Accounting, Auditing, whistle-blowing, Ethics and human resource management
Address: Philmore Alleyne, PhD FCCA
Senior Lecturer in Accounting
Head, Department of Management Studies
Room MS4
Department of Management Studies
The University of the West Indies
Cave Hill Campus
PO Box 64, Bridgetown, Barbados
Tel: (246) 417-4295/6
Direct line: (246) 417-4298
Fax: (246) 438-9167
Address: Philmore Alleyne, PhD FCCA
Senior Lecturer in Accounting
Head, Department of Management Studies
Room MS4
Department of Management Studies
The University of the West Indies
Cave Hill Campus
PO Box 64, Bridgetown, Barbados
Tel: (246) 417-4295/6
Direct line: (246) 417-4298
Fax: (246) 438-9167
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Papers by Philmore Alleyne
Purpose – The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados.
Design/methodology/approach – The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations.
Findings – OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and
confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally.
Research limitations/implications – The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings.
Practical implications – The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework.
Originality/value – This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the
whistle-blowing process in Barbados.
Keywords: Barbados, Organizational commitment, Corporate ethical values, External whistle-blowing, Internal whistle-blowing, Non-public accountants
Paper type: Research paper
Purpose – This paper aims to examine the perceptions of accountants on corporate governance (CG) practices in public limited liability companies in Barbados, and the perceived effectiveness of these mechanisms.
Design/methodology/approach – A three-stage approach was utilized. First, an Internet-based questionnaire was sent to members of the Institute of Chartered Accountants of Barbados to gain accounting perspectives on CG practices by listed Barbadian companies. Second, feedback on the survey results was obtained from the attendees of a panel session at a regional accounting conference. Third, interviews were conducted with five qualified accountants to further explore issues that emerged from the previous stages.
Findings – The results suggest that the most important mechanisms for effective CG were the board of directors, auditors and professional accountants. The timely provision of relevant information, board room culture, qualifications and independence of directors were the tasks considered most vital to enhancing board effectiveness. However, the high concentration of ownership in family-controlled
firms, interlocking directorates, weak regulatory systems and cultural issues influenced the effectiveness of CG mechanisms. Recommendations for overcoming these barriers and improving CG included purposive training, whistle-blowing mechanisms, stronger legislation and adequate disclosures.
Research limitations/implications – The study’s small sample increases the likelihood of bias and important differences being missed, thus reducing the generalizability to the accounting profession as a whole.
Practical implications – The research sheds light on the value being placed on CG practices by the accounting profession. The study would assist companies, board of directors and accounting practitioners in developing CG mechanisms that are suitable for emerging countries.
Originality/value – The paper contributes to the dearth of literature on perceptions of accountants on CG practices in emerging economies.
Keywords: Corporate governance, Board of directors, Barbados, Interlocking directorates, Institutional theory, Accountants, Regulatory
Paper type: Research paper
Purpose – The purpose of this paper is to examine the influence of organisational commitment (OC) and corporate ethical values (CEV) on the whistle-blowing intentions of non-public accountants in Barbados.
Design/methodology/approach – The study uses a sample of 236 self-administered questionnaires from non-public accountants working in corporate organisations.
Findings – OC and CEV significantly influence internal and external whistle-blowing intentions. Non-public accountants with high OC, who also operate in organisations with strong perceived CEV, are more likely to exhibit high internal whistle-blowing intentions and low external whistle-blowing intentions. Non-public accountants with high perceived personal costs, low OC and a low degree of trust and
confidence in the reporting systems, cite a general reluctance to whistle-blow internally and externally.
Research limitations/implications – The findings may not be generalisable to other professions. In addition, it utilises a quantitative survey method, which does not allow for further investigation of non-public accountants’ perceptions and feelings.
Practical implications – The study can assist firms in developing effective whistle-blowing mechanisms. The findings show the importance of high OC, strong CEV and reduced personal costs in a whistle-blowing framework.
Originality/value – This study provides evidence of the influence of OC and CEV on whistle-blowing among members of the accounting profession in an emerging economy. The study also provides a whistle-blowing matrix and discusses the unique social and cultural factors influencing the
whistle-blowing process in Barbados.
Keywords: Barbados, Organizational commitment, Corporate ethical values, External whistle-blowing, Internal whistle-blowing, Non-public accountants
Paper type: Research paper
Purpose – This paper aims to examine the perceptions of accountants on corporate governance (CG) practices in public limited liability companies in Barbados, and the perceived effectiveness of these mechanisms.
Design/methodology/approach – A three-stage approach was utilized. First, an Internet-based questionnaire was sent to members of the Institute of Chartered Accountants of Barbados to gain accounting perspectives on CG practices by listed Barbadian companies. Second, feedback on the survey results was obtained from the attendees of a panel session at a regional accounting conference. Third, interviews were conducted with five qualified accountants to further explore issues that emerged from the previous stages.
Findings – The results suggest that the most important mechanisms for effective CG were the board of directors, auditors and professional accountants. The timely provision of relevant information, board room culture, qualifications and independence of directors were the tasks considered most vital to enhancing board effectiveness. However, the high concentration of ownership in family-controlled
firms, interlocking directorates, weak regulatory systems and cultural issues influenced the effectiveness of CG mechanisms. Recommendations for overcoming these barriers and improving CG included purposive training, whistle-blowing mechanisms, stronger legislation and adequate disclosures.
Research limitations/implications – The study’s small sample increases the likelihood of bias and important differences being missed, thus reducing the generalizability to the accounting profession as a whole.
Practical implications – The research sheds light on the value being placed on CG practices by the accounting profession. The study would assist companies, board of directors and accounting practitioners in developing CG mechanisms that are suitable for emerging countries.
Originality/value – The paper contributes to the dearth of literature on perceptions of accountants on CG practices in emerging economies.
Keywords: Corporate governance, Board of directors, Barbados, Interlocking directorates, Institutional theory, Accountants, Regulatory
Paper type: Research paper