揭弊意圖影響因素之統合分析

Abstract

揭弊行為（whistle-blowing）作為維護公共利益的關鍵治理機制，其核心目標在於揭露組織中被刻意隱匿的不法行為，該機制不僅促進企業踐行社會責任，降低組織潛在的法律風險與聲譽損失，同時提升政府治理透明度，有效遏制公共資源的非法濫用。然而，揭弊行為並非單純的理性選擇，揭弊者同時需要承擔心理壓力及職涯風險，如何在揭弊者保護政策中平衡社會效益與個人風險，是當前政策設計者的重大挑戰。 然而，現有研究因設計、樣本與測量工具的差異，結果常出現不一致，且缺乏跨文化與跨部門比較，限制了對揭弊動機的普遍性認識，有鑑於此，本研究以統合分析法（meta-analysis），全面探討影響揭弊意圖的因素並比較其影響力，以期建構整體概念框架與解釋模型。研究從個人、組織及社會三個層次的因素著手進行分析，結果顯示，個人層次中，後天型塑的人格特質，如道德意識、揭弊責任感、揭弊態度及知覺行為控制等，相較於人口統計變項有更高的影響力；社會層次因素如主觀規範、組織支持及組織認同等，也能顯著地促進揭弊意圖形成，反映社會環境與群體對個人決策的重要影響；組織層次因素中，僅發現組織倫理氛圍具有中度正相關性，反映過往研究可能受到其他變量調節或樣本特性限制之影響，有待後續研究進一步探討。另外，違規行為的嚴重性會顯著提升揭弊意圖，即行為後果嚴重時，道德判斷會促使揭弊，而違規者若在組織中身居高位，則會顯著地降低揭弊意願，顯示權力不對等及報復風險的實質影響確實存在。研究揭示了揭弊意圖受到多層面因素交互影響並共同塑造的，也凸顯出後天教育及社會支持的重要性，相關研究結果對實務工作者及政策制定者均具有重要的參考與指引價值。

Whistle-blowing is a key governance mechanism that exposes concealed organizational wrongdoing, promotes corporate social responsibility, reduces legal and reputational risks, enhances transparency, and curbs the misuse of public resources. Yet it imposes significant psychological stress and career risks, posing a challenge for policymakers who must balance societal benefits with individual protection. Existing studies yield inconsistent findings due to varied designs, samples, and measures, and lack cross-cultural and cross-sector comparisons. To address these gaps, our meta-analysis examines antecedents of whistle-blowing intention and constructs an integrated conceptual framework. At the individual level, acquired traits—moral awareness, sense of responsibility, attitude toward whistle-blowing, and perceived behavioral control—exert greater influence than demographic variables. At the social level, subjective norms, organizational support, and organizational identification significantly foster the intention to report misconduct. At the organizational level, only ethical climate shows a moderate positive correlation with whistle-blowing intention. Moreover, perceived severity of wrongdoing increases the intention, whereas allegations against high-status wrongdoers decrease it, reflecting power asymmetries and fear of retaliation. These multilevel influences underscore the importance of education and social support, offering valuable guidance for practitioners and policymakers in designing effective whistle-blower protection measures.