In current vista of corporate governance (CG), whistleblowing (WB) has become critical for practitioners, researchers and other stakeholders. This study aims to identify, prioritize and analyze the interrelationships of determinants of effective WB on the basis of opinion of a medium-sized panel of experts.,It is a cross-sectional descriptive study conducted in the field setting. A self-administered structured questionnaire was used to collect primary data from the respondents. This study follows an interpretive structural modeling (ISM) approach.,This study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d’Impacts Croises Multiplication Appliquee a un Classement analysis revealed that there is no autonomous and dependent factor in the model. There are eight linking factors and only one independent factor.,The study found that the factor “specific law for WB” has maximum driving power but minimum dependence and occupies bottom level (the most critical level) in the ISM model. The Matrice d'Impacts Croises Multiplication Appliquee a un Classement analysis revealed that there is no autonomous and no clear-cut dependent factor in the model. There are eight linking factors out of which five have high dependence as well, and there is only one independent factor.,This study has ensued in identification of significant challenging issues in WB and in development of interrelationships to gain insights into priority of these issues. This study uses limited primary data in context of Pakistan; therefore, generalizability of the findings is limited.,This study presents a novel theoretical and conceptual model focused on effective WB. The value of the study on effective WB is highly relevant for today’s complex organizations but incipient in literature. The insights provided by the study have vital importance for corporations to embark on the regime of reforms in CG.

中文翻译：

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优先确定有效吹口哨（WB）的决定因素

在当前的公司治理（CG）视野中，举报（WB）对于从业人员，研究人员和其他利益相关者而言至关重要。这项研究旨在根据中型专家小组的意见，确定，优先排序和分析有效WB决定因素的相互关系。这是在现场环境中进行的横断面描述性研究。使用自我管理的结构化问卷来收集受访者的主要数据。该研究遵循一种解释性结构建模（ISM）方法。该研究发现，“ WB的特定法则”因素具有最大的驱动力，但依赖性最小，并且在ISM模型中占据最低水平（最关键的水平）。影响分类的矩阵对矩阵分类的分析表明，该模型中没有自治和相关因素。有八个联系因素，只有一个独立因素。研究发现，“ WB的特定法则”因素具有最大的驱动力，但依赖性最小，并且在ISM模型中占据最低水平（最关键的水平）。联合国对分类的影响矩阵研究表明，该模型中没有自治且没有明显依赖的因素。有八个联系因素，其中五个也具有高度依赖性，并且只有一个独立因素。本研究的目的是确定世界银行的重大挑战性问题，并发展相互关系以深入了解这些问题的优先级。本研究在巴基斯坦范围内使用了有限的原始数据。因此，研究结果的可推广性受到了限制。本研究提出了一种针对有效WB的新型理论和概念模型。关于有效WB的研究的价值与当今复杂的组织高度相关，但在文学上尚处于起步阶段。该研究提供的见解对公司着手进行企业管治改革制度至关重要。