The family institutional logic of public sector accounting professionals and whistleblowing intention

Eliseu de Oliveira Porto, Hendrick Pinheiro da Silva, Fernanda Filgueiras Sauerbronn
DOI: https://doi.org/10.21529/RECADM.2026003

Abstract

This article investigates how the institutional logic of the family relates to the intention to report wrongdoing (whistleblowing) among public accountants in the State of Rio de Janeiro. Grounded in the Perspective of Institutional Logics, the study considers that the family, as a structuring social order, can function both as a source of ethical support and as a symbolic obstacle to reporting irregularities in the public sector. A qualitative and descriptive approach was adopted, with data collected through an electronic questionnaire containing open-ended questions, answered by 31 public accountants working in state administration agencies. The responses were analyzed using a hermeneutic approach, with both deductive and inductive categories. The results indicate that family values—such as justice, responsibility, integrity, and respect—are frequently cited as the foundation of ethical conduct, reinforcing the willingness to report misconduct. However, most narratives highlight fear of retaliation against loved ones and the desire to preserve emotional bonds as barriers to whistleblowing, revealing a predominantly inhibiting role of the family logic. Ethical dilemmas were also identified, faced by accountants in balancing interpersonal loyalty and institutional duty of transparency. The main theoretical contribution of the study lies in deepening the understanding of the role of family logic in the ethical behavior of public servants, while the practical and social contributions involve improving public integrity policies that are more sensitive to affective dimensions. Finally, the study proposes guidelines to strengthen whistleblower protection and suggests directions for future research on institutional logics and accountability.


Keywords

: institutional logics; whistleblowing; public accounting; ethics; public

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