The Effect of Whistleblowing on Psychological Resilience: TR90 Region Accounting Professionals Example

The concept of whistleblowing, which is becoming more and more important in recent years, is expressed as communicating the situations that are contrary to the ethical values and laws in the working life of the individuals to the relevant persons and organizations. As in every profession, professional accountants may have problems in how they act in the face of negative situations related to their taxpayers while performing their professional activities, and this situation affects their psychological resilience levels. The aim of this study; is to determine the effect of whistleblowing on psychological resilience in terms of professional accountants. In this direction, a model has been developed and tested. Two hypotheses were created to test the model and a questionnaire was applied to professional accountants operating in TR90 region. Structural equation model was used to test the hypotheses. According to the analysis results; It was concluded that whistleblowing has a high level and positive effect on psychological resilience.