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Study About the Awareness and Intention to Whistleblow among<br />

Professionals-to-be<br />

Nur Munirah Bashir Ahamed<br />

Supervisor: Dr. Nor Raihan Mohamad<br />

Bachelor of Accounting<br />

School of Maritime Business and Management<br />

The Whistleblowing Protection Act 2010 has been gazetted in Malaysia on 15 December<br />

2010. However, it has received lots of criticisms and debates on its implementation.<br />

Therefore, it is important to further investigate on the perception of the accounting<br />

students on this issue. Thus, the main objective of this paper is to investigate the<br />

awareness on the whistleblowing among university students (professional-to-be) and<br />

the factors that contributing to practice whistleblowing and to identify the level of<br />

knowledge about the whistleblowing among the students. Besides, while preparing this<br />

research paper, our main aim is to examine about the attitudes among people at the<br />

beginning of their career. This research will be conducted among the Bachelor of<br />

Accounting students in University Of Malaysia Terengganu (UMT) and University of<br />

Sultan Zainal Abidin (UniSZA) as they are form of social group that is just starting their<br />

professional life. This is a good exposure as they are more open-minded and they are<br />

in a learning process so, it is much easier to convey certain values towards them and<br />

make them aware of the changes that need to be introduced to an organization. It<br />

should be highlighted that, this survey is an experimental to be done towards students<br />

that have no prior working experience. The data are going to be analyzed using Smart<br />

PLS Software.<br />

1516 | UMT UNDERGRADUATE RESEARCH DAY 2018

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