Proceedings of the International Conference on Cross- Disciplinary Academic Research 2025 - Track 2 Advances in Business & Economics, Social Science, Communications & Media (ICAR-T2 2025)

Religious Commitment and Reporting Motivation towards Whistleblowing Among University Students

Authors
Nurisyal Muhamad1, *, Aneesa Ahmad Tamizi1, Norhaninah A. Gani1, Moktar Mahamod1
1Universiti Poly-Tech Malaysia, Jalan 6/91, Taman Shamelin Perkasa, 56100, Kuala Lumpur, Wilayah Persekutuan, Malaysia
*Corresponding author. Email: nurisyal@uptm.edu.my
Corresponding Author
Nurisyal Muhamad
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-715-6_40How to use a DOI?
Keywords
Whistleblowing; Academic Integrity; University Students; Self-Determination Theory
Abstract

This paper examines the extent to which religious commitment and motivation can influence the act of reporting misconduct behaviour towards whistleblowing within a conceptual framework. Self-Determination Theory (SDT) is used as the basis for developing a conceptual framework that has been tested through a survey conducted among 104 Universiti Poly-Tech Malaysia’s (UPTM) accounting students. The findings show that religious commitment and motivation of students significantly influence whistleblowing intentions. The findings align with SDT’s core principles regarding ethical decision making. The study’s main limitation lies in its sample size, as data collection was restricted to a single institution. Despite this limitation, the results offer practical insights for educators and policymakers. They suggest ways to create learning environments that strengthen students’ motivation and sense of moral responsibility, particularly in university settings. Higher education institutions have a responsibility to instil ethical values in students. This will ultimately shape a more transparent and accountable professional environment. In conclusion, by combining religious commitment with SDT, this research offer a new perspective on the factors that influence whistleblowing intentions among university students.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Cross- Disciplinary Academic Research 2025 - Track 2 Advances in Business & Economics, Social Science, Communications & Media (ICAR-T2 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-715-6
ISSN
2352-5428
DOI
10.2991/978-94-6239-715-6_40How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Nurisyal Muhamad
AU  - Aneesa Ahmad Tamizi
AU  - Norhaninah A. Gani
AU  - Moktar Mahamod
PY  - 2026
DA  - 2026/06/20
TI  - Religious Commitment and Reporting Motivation towards Whistleblowing Among University Students
BT  - Proceedings of the International Conference on Cross- Disciplinary Academic Research 2025 - Track 2 Advances in Business & Economics, Social Science, Communications & Media (ICAR-T2 2025)
PB  - Atlantis Press
SP  - 532
EP  - 546
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-715-6_40
DO  - 10.2991/978-94-6239-715-6_40
ID  - Muhamad2026
ER  -