Millennial Ethics in Motion: A Conceptual Framework Linking Ethical Reasoning, Ethics Training, and Whistleblowing Intentions

Millennial Ethics in Motion: A Conceptual Framework Linking Ethical Reasoning, Ethics Training, and Whistleblowing Intentions

Nadzri Ab Ghani, Jaya Kumar Shanmugam

Faculty of Accountancy, University Technology MARA, Cawangan Kedah, Malaysia

DOI: https://dx.doi.org/10.47772/IJRISS.2025.90900062

Received: 25 August 2025; Accepted: 01 September 2025; Published: 29 September 2025

ABSTRACT

Millennials have become a dominant force in today’s workplace environment. Research indicates that Millennials have been equipped with an ethical perspective; however, there are still complaints about their propensity to report misconduct. Therefore, this study proposes an appropriate conceptual framework for their whistleblowing intention. The study employs a narrative review method, considering published studies from 2010 to 2024, and bases the framework on ethical decision-making theories, cognitive moral development, and organisational ethics. As a result, ethical reasoning, ethics training, and whistleblowing intention are identified as variables in the framework. Furthermore, other organisational factors are found for potential variables to strengthen the framework for future studies. Lastly, Implications for theory and practice of findings are discussed.

Keywords: Millennials, ethical reasoning, ethics training, whistleblowing intentions, situational factors

INTRODUCTION

Millennials are the generation that is replacing older generations in the workforce today. Millennials were born between 1981 and 1996 (Weber, 2019). According to Weber (2019), this generation is supposed to possess ethical values from their early upbringing and education. Yet, many believe that their ethical values need improvement. According to Calk and Patrick (2017), Millennials may lack real-life experience in dealing with complex moral issues. Others argue that their ethical reasoning tends to be pragmatic, often influenced by personal outcomes and social pressures (Valentine & Godkin, 2019). Hence, Millennials’ ethical behaviour remains questionable. Considering the issue, the ethical behaviour, such as whistleblowing, which is adequate to the workplace environment, should be further explored.

Whistleblowing can be defined merely as the act of reporting wrongdoings or misconduct within an organisation by internal or external channels of reporting. Respectively, the channels are concerned with the medium of communication, whether inside or outside the organisation. The main focus of whistleblowing tends to relate to good governance and transparency. With good governance and transparency, organisations have demonstrated responsibility towards shareholders and stakeholders. Furthermore, long-term effects such as the profitability and sustainability of organisations’ commitments and businesses can be achieved.

Research has shown that ethical reasoning plays an important role in shaping whistleblowing intentions (Ab Ghani & Saidon, 2020). Millennials’ ethical reasoning has been argued to be influenced by their stage of cognitive moral development and value systems (Weber, 2019), while situational factors, such as organisational ethical climate and leadership style, also become supportive factors in their willingness to report wrongdoing (Gakhar & Mulla, 2021). Furthermore, many researchers argue that ethics training is an important element for strengthening ethical awareness and enhancing ethical behaviour to constitute whistleblowing intentions (Mohamed & Belaja, 2019; Antoh et al., 2024). However, the researchers believe that the relationship between ethical reasoning, ethics training, and whistleblowing intention remains under-theorised, particularly among new generations.

Thus, this study follows the calls for the gap by the scholars. Although many studies have explored ethical behaviour and whistleblowing independently or in direct relationships, the understanding of how ethics training could mediate the relationship between Millennials’ ethical reasoning and their whistleblowing intentions remains nonexistent. Therefore, the study aims to examine how ethical reasoning among Millennials influences their intentions to whistleblow and how ethics training acts as a mediator in this relationship. Thus, this relationship could become an answer to the researchers’ doubts.

In relation to the said relationship, a conceptual framework is developed based on the ethical decision-making theory and Kohlberg’s cognitive moral development theory. According to these theories, individuals progress through levels of ethical reasoning, and when supported by ethics training, can lead to ethical behaviour, such as whistleblowing (Weber, 2019; Culiberg & Mihelič, 2016). Hence, the combination of psychological, educational, and organisational aspects, this study contributes to a more concrete understanding of Millennials’ ethical behaviour in the workplace. Moreover, the framework also recognises contextual factors such as moral intensity, professional commitment, and organisational ethical climate that may influence ethical decision-making pathways (Namazi et al., 2023; Chen & Lai, 2014).

This paper is organised as follows. First, the paper provides a literature review of ethical reasoning, ethics training, and whistleblowing intentions among Millennials. Secondly, the research methodology and the conceptual framework are discussed. Next, this paper contributes to implications for theory and practice. The paper then elaborates on its limitations and provides directions for future research. Lastly, a brief conclusion is included.

LITERATURE REVIEW

Ganesan (2022) claims that nowadays, the incidence of lack of accountability and transparency by Millennials in organisations has become a popular issue. This issue relates to the ethical behaviour and decision-making of Millennials. Ethical behaviour, such as whistleblowing behaviour, can be linked to the Theory of Planned Behaviour (TPB) (Ajzen, 1991) and Ethical Climate Theory (Victor & Cullen, 1988). These theories posit that individuals’ intentions and shared norms will affect their behaviour. Thus, for individuals to act ethically, they must have clear intentions and established standards of conduct. This leads to the individuals’ whistleblowing intentions and actions.  Additionally, for making ethical decisions, individuals need to possess ethical judgment before pursuing certain actions. This could be referred to the Integrated Ethical Decision-Making (I-EDM) Model (Antoh et al., 2024).

From another perspective, Gibson (2018) believes that Millennials should possess values of social responsibility and openness within their workplace in response to ethical behaviour and decision-making. This issue highlights the importance of utilising the I-EDM model, as it has examined individuals’ ethical behaviour and decision-making through their ethical judgment. The model facilitates ethical judgment by drawing on the ethical reasoning of individuals. Ethical reasoning considers individuals’ mental processes for analysing dilemmas and making ethical decisions. In relation to this, a study has proved that ethical reasoning influences the relationship between work experience and the whistleblowing intention (Ab Ghani & Saidon, 2020).

As mentioned earlier, Millennials have been equipped with ethical values from their early upbringing and education Weber, 2019). Yet, it remains arguable. Therefore, to strengthen the value, ethics training and organisational mechanisms should be adapted in organisations. Ethics training refers to instruction that helps individuals develop and apply ethical values and make informed decisions when facing dilemmas. Ethics training is normally designed through certain programs. These programs often integrate ethical decision-making models, use scenario-based exercises, and address contextual factors such as professional identity and legal responsibilities (Mohamed & Belaja, 2019).

One reason for creating such a program is to develop individuals’ moral intensity further. According to Valentine and Godkin (2019), moral intensity refers to the perceived seriousness of an ethical issue. The primary purpose of testing individuals’ moral intensity is to enhance their awareness of ethical judgment, and thus, they will likely perform ethical actions. Furthermore, ethics training also tones up individuals’ anticipatory socialisation (Namazi et al., 2023). The anticipatory socialisation is concerned with individuals’ moral sensitivity and professional commitment. Thus, offering such ethics training will enhance Millennials’ ethical reasoning skills in responding to ethical dilemmas and actions, especially when considering whistleblowing intentions.

Whereas organisational mechanisms involve organisations that exercise ethical leadership and ethical support system environments. For example, an ethics training program is part of an organisational mechanism. These kinds of environments depend much on the style of leadership as well as the personal values of the people managing organisations. Farooq and Khan (2024) argue that leaders in organisations have a significant influence on their employees’ ethical behaviour. Others also say that Millennials would positively react to their leaders’ ethical behaviour. Moreover, leaders’ personal values also affect employees’ intentions to perform their actions ethically (Puni et al., 2021). Thus, the components of ethical reasoning, ethics training, and whistleblowing intention become an appropriate relationship in determining ethical behaviour and action.

In determining the relationship, the current study proposes a model for Millennials’ ethical behaviour where Millennials’ ethical reasoning functions as the independent variable, ethics training acts as a mediating variable, and whistleblowing intention serves as the dependent variable. Integrating the I-EDM model, the Theory of Planned Behaviour, and the Ethical Climate Theory has led to the development of the study’s theoretical framework. Given the framework, this study aims to advance understanding of how an organisation can design an ethical environment in the workplace.

METHOD

Research Design: Narrative Review Methodology

Following an interpretivist paradigm (Gichuru, 2017), the review methodology recognises that ethical behaviour is inherently context-bound and socially constructed (Williams, 2022). Drawing on the perspectives of psychology, business ethics, organisational studies, and education, the review analysis develops a comprehensive understanding of the cognitive and organisational mechanisms that inform Millennials’ ethical reasoning and their intentions to whistleblow. Thus, from the usage of the methodology, a theoretical framework could be determined for the nature of ethical behaviour in organisational settings.

Therefore, this study employs a narrative review methodology. A conceptual framework is developed linking ethical reasoning, ethics training, and whistleblowing intentions among Millennials. The narrative review is deemed appropriate for synthesising theoretical insights and empirical findings across multidisciplinary domains, especially when the purpose is not merely to aggregate data but to interpret, critique, and develop new theoretical frameworks (Baumeister & Leary, 1997).

Furthermore, Sukhera (2002) argues that a narrative review is a suitable methodological approach for addressing cognitive, educational, and organisational factors in producing new conceptual insights. Moreover, the review provides a better understanding of Millennials’ attitudes, moral intensity, and anticipatory socialisation that may influence their ethical behaviour and decision-making (Greenhalgh et al., 2018). Thus, utilising a narrative review is deemed appropriate to meet the main objective of the present study, which is to establish a conceptual framework concerning the variables under study.

Key Steps in Conducting a Narrative Review

In conducting the study’s narrative review, a structured protocol for data collection, analysis, and synthesis is taken into consideration, drawing on established narrative review guidelines (Greenhalgh et al., 2018). The narrative review process can be divided into three phases: (1) Search for literature and data collection, (2) usage of thematic categorisation and analysis, and (3) Synthesise the concepts involved and model development. The phases can be referred to the diagram below:

Figure 1: The Review Process Diagram

Data Collection via Scopus Database

The current study ensures a rigorous and high-quality selection of sources, with data collection conducted exclusively through the Scopus database, renowned for its comprehensive indexing of peer-reviewed literature in the social sciences, business, and education. The Scopus platform was utilised for its advanced search capabilities, citation tracking features, and access to interdisciplinary journals relevant to the constructs under investigation.

A Boolean search string was developed to retrieve relevant literature from 2010 to 2024, aligning with the rise of Millennials in the professional workforce. The following search terms were used across article titles, abstracts, and keywords:

(“ethics” OR “ethical” OR “morality” OR “principles”) AND (“reasoning” OR “decision-making” OR “judgment” OR “rationale”) AND (“training” OR “education” OR “development” OR “instruction”) AND (“whistleblowing” OR “reporting” OR “disclosure” OR “alerting”) AND (“intentions” OR “motivation” OR “willingness” OR “readiness”) AND (“millennial” OR “generation y” OR “young adult” OR “youth”)

The initial search yielded 273 articles. After removing duplicates and non-peer-reviewed sources, 38 articles were retained for full-text review based on the inclusion criteria: (1) the study must address at least two of the three focal constructs (ethical reasoning, ethics training, or whistleblowing intention); (2) the population must include Millennials or younger professionals; and (3) the article must be published in English in a peer-reviewed journal.

Thematic Categorisation and Analysis

Following the data collection phase, an integrative thematic analysis was conducted using a three-step process as outlined by Miles and Huberman (1994):

• Data Reduction – Relevant content from each article was extracted and coded into thematic categories such as cognitive moral development, ethics training strategies, professional identity, whistleblowing antecedents, and generational ethics.
• Data Display – The coded data were organised into matrices and visual clusters to identify patterns, overlaps, and contradictions across studies.
• Conclusion Drawing and Verification – Key themes were synthesised into five core thematic clusters, supporting the construction of a conceptual model.

Conceptual Synthesis and Model Development

The last phase involved synthesising the thematic insights to develop a proposed conceptual framework linking all constructs under study. The variable of ethical reasoning emerged as the independent variable, while ethics training served as a mediating variable, and whistleblowing intention was the dependent variable. Contextual variables that served as moderators, such as moral intensity, ethical climate, professional commitment, and ethical leadership, were also integrated into the model to reflect the multi-dimensional influences on ethical behaviour.

By analysing previous research, this study provides a deeper understanding of how Millennials develop their whistleblowing intentions and how ethics training catalyses ethical reasoning toward moral behaviour. This analysis is grounded in three theories: the Integrated Ethical Decision-Making (I-EDM) Model, the Theory of Planned Behaviour (TPB), and the Ethical Climate Theory. Together, the theories offer a comprehensive view for examining the cognitive, social, and organisational factors that shape ethical decision-making and ethical action in the workplace.

Data Collection and Review Strategy

To examine the relationship between ethical reasoning, ethics training, and whistleblowing intentions among Millennials, this study adopted a systematic literature review guided by an integrative thematic analysis. This approach enables the synthesis of both empirical and conceptual studies by combining theoretical perspectives, research findings, and methodological insights across different disciplines (Sandelowski, 2000). The review strategy was designed to capture interdisciplinary insights from areas including business ethics, organisational behaviour, education, psychology, and generational studies. The search for literature was done through major academic databases, including Scopus, Web of Science, ScienceDirect, and EBSCOhost. This will cover high-quality, peer-reviewed research articles. The following Boolean search string was used to retrieve relevant studies:

(“ethics” OR “ethical” OR “morality” OR “principles”) AND (“reasoning” OR “decision-making” OR “judgment” OR “rationale”) AND (“training” OR “education” OR “development” OR “instruction”) AND (“whistleblowing” OR “reporting” OR “disclosure” OR “alerting”) AND (“intentions” OR “motivation” OR “willingness” OR “readiness”) AND (“millennial” OR “generation y” OR “young adult” OR “youth”)

Considering the search for data collection and data review, this study aligned the search with article titles, abstracts, and keywords to ensure relevance to the construct under study. The search was limited to articles published in English between 2010 and 2024, reflecting contemporary perspectives aligned with the rise of Millennials in the workforce. A total of 273 articles were initially retrieved. After removing duplicates, non-peer-reviewed content, and articles that lacked direct relevance to at least two of the key constructs, 38 articles remained for full-text review and inclusion in the analysis.

The selected articles went through an integrative thematic analysis, which followed three major phases: (1) data reduction, (2) data display, and (3) conclusion drawing and verification (Miles & Huberman, 1994). First, relevant content from each study was coded into conceptual categories such as ethical reasoning processes, ethics training strategies, generational characteristics, organisational context, and whistleblowing triggers. Then, during the data display phase, these coded segments were organised into matrices and thematic clusters to identify overlapping themes, contradictions, and theoretical patterns. Finally, for the conclusion-drawing phase, key themes were synthesised across studies to generate a cohesive conceptual framework that links the constructs under study.

Under the thematic analysis revealed five overarching themes: (1) cognitive moral development among Millennials, (2) the role of ethics training in shaping attitudes and awareness, (3) the influence of moral intensity and ethical climate on whistleblowing intention, (4) generational value orientations and ethical predispositions, and (5) the interaction of personal and situational factors in ethical decision-making. Notably, the integration of ethical reasoning and ethics training emerged as a central pathway through which Millennials form whistleblowing intentions. This supported the conceptual model proposed in this study, emphasising ethics training as a key mediator that strengthens the translation of ethical reasoning into ethical action.

Overall, the data collection and review strategy provided a structured and reliable means to extract and synthesise diverse data for the benefit of scholarly insights. The use of integrative thematic analysis allowed for a nuanced understanding of the mechanisms, moderators, and mediators concerned with Millennials’ ethical decision-making processes. The results contribute to both theory-building and practical guidance for ethics education, organisational policy development, and leadership practices in ethics-sensitive contexts.

Key Findings from the Narrative Review

To address the research objective of constructing a conceptual model that links the variables of ethical reasoning, ethics training, and whistleblowing intentions among Millennials, key insights were extracted from 38 peer-reviewed studies using a narrative review methodology. The synthesis of findings from the review was organised into thematic categories, emphasising cognitive, educational, and contextual dimensions that influence ethical behaviour.

The table below summarises the nine most salient findings that informed the conceptual model.

Narrative Summary of Findings

This study found that the narrative review identified several interrelated constructs and mechanisms that collectively explain Millennials’ intentions to whistleblow. Key to this model is the Integrated Ethical Decision-Making (I-EDM) Model, which bridges ethical awareness, judgment, and action. Scholars support that this model is strengthened by integrating elements of the Theory of Planned Behaviour (TPB) and Ethical Climate Theory, which emphasise the influence of individual attitudes, perceived social norms, and organisational climate on ethical behaviour (Antoh et al., 2024).

The construct of ethical reasoning as an independent variable emerged as a key cognitive driver of whistleblowing. The variable ethical reasoning operates as a mediating mechanism between individual experiences (e.g., professional socialisation, work exposure) and behavioural intentions. Millennials who demonstrate a high level of ethical reasoning skill, often developed through anticipatory socialisation and ethical reflection, are more likely to report wrongdoings (Ab Ghani & Saidon, 2020; Namazi et al., 2023).

In line with the philosophy of ethical reasoning, ethics training was consistently cited as an effective organisational intervention for enhancing ethical awareness and decision-making (Mohamed & Belaja, 2019; Tavakoli et al., 2024). The scholars believe that through ethics programs within organisations that incorporate real-life scenarios, legal frameworks, and interactive components, ethical principles can be fostered and whistleblowing intentions encouraged (Mohamed & Belaja, 2019; Tavakoli et al., 2024).

Moreover, contextual factors such as moral intensity, ethical leadership, and personal values are also important within an organisational context that embraces organisational ethical culture. For instance, when considering moral intensity, the perceived seriousness of a moral issue like financial fraud versus minor policy violations influences Millennials’ ethical reasoning and actions. In addition, scholars argue that if leaders embed the moral principles of transparency and integrity in their leadership styles, they will encourage employees to have whistleblowing intentions and take action. (Farooq & Khan, 2024; Puni et al., 2021).

The legal and regulatory environment can act both as a barrier and as a facilitator for whistleblowing. Strong legal protections, when combined with structured ethics training, have been shown to increase the likelihood that employees will report wrongdoing (Tavakoli et al., 2024). Overall, the narrative review highlights that ethical reasoning needs to be cultivated through education and reinforced by supportive leadership and organisational climate to translate into actual whistleblowing behaviour.

Development of the Conceptual Framework

The present study adopts the Integrated Ethical Decision-Making (I-EDM) Model as its foundational framework, offering a comprehensive view of how individuals identify ethical issues, evaluate them, and translate these judgments into action (Antoh et al., 2024). To strengthen this framework, insights from the Theory of Planned Behaviour (TPB) and Ethical Climate Theory are incorporated, each contributing to the understanding of psychosocial and contextual determinants of ethical conduct.

According to TPB, ethical intentions are shaped by attitudes, perceived behavioural control, and social norms (Ajzen, 1991). Meanwhile, Ethical Climate Theory highlights the role of shared organisational values and collective perceptions in guiding employee behaviour (Victor & Cullen, 1988). By integrating these philosophies, the study aims to explain how ethical reasoning responds to the inclusion of ethics training and influences Millennials’ whistleblowing intentions in the workplace (Weber, 2019; Culiberg & Mihelič, 2016).

This study examines Millennial employees and investigates the impact of three key variables: ethical reasoning, ethics training, and whistleblowing intentions. Ethical rationale refers to the process by which people think through moral dilemmas and decide whether certain actions are right or wrong, as noted by Ab Ghani and Saidon (2020). Ethics training, meanwhile, can be understood as an organisational effort to raise moral awareness and strengthen decision-making skills, as highlighted by Mohamed and Belaja (2019). Scholars such as Weber (2019) and Culiberg and Mihelič (2016) further suggest that ethics training plays a crucial role in shaping how ethical reasoning influences a person’s willingness to blow the whistle.

Additionally, the framework considers other factors, such as moral intensity, professional commitment, ethical climate, and leadership influence, within the context of organisational ethical culture (Namazi et al., 2023; Puni et al., 2021). Thus, the conceptualisation of Millennials as moral agents within today’s organisational environment emerges as a position that could be shaped by enhancing ethics education, social norms, and organisational ethical culture through the aforementioned theories.

The integration of the theories offers several insights. First, the integration highlights the transformative potential of ethics training in converting cognitive moral reasoning into ethical action, particularly in whistleblowing situations where both personal and professional risks are high. Secondly, it affirms that Millennials’ unique value orientation focuses on transparency, accountability, and social justice that expands their responsiveness to ethical leadership and institutional support (Farooq & Khan, 2024; Weber, 2019).

Practically, the study’s model could become guidance to organisations in designing targeted ethics programs that cultivate whistleblowing-friendly environments by fostering ethical reasoning and aligning organisational systems with Millennials’ values. In short, the following framework advances both theoretical understanding and practical engagement with the mechanisms that promote ethical conduct among Millennial professionals in today’s complex working environments.

Given the preceding discussions, Figure 1 illustrates the proposed conceptual framework of the current study:

Figure 2: Proposed Conceptual Framework

CONCLUSION

This study proposed a conceptual framework under the title, “Millennial Ethics in Motion: A Conceptual Model Linking Ethical Reasoning, Ethics Training, and Whistleblowing Intentions”. The framework suggests the relationship between ethical reasoning, ethics training, and whistleblowing intentions among Millennial employees. The relationship highlights ethical reasoning as a cognitive foundation that shapes individuals’ moral awareness and decision-making capabilities. In the framework, ethics training is positioned as a mediating variable that enhances the translation of ethical reasoning into concrete whistleblowing intentions. Together, the relationship among these constructs could explain how Millennials process ethical dilemmas and decide whether to engage in whistleblowing behaviour.

The study provides a meaningful contribution to ethical decision-making theory by integrating multiple theoretical perspectives into a generational context. Hence, the study provides a refined understanding of how ethical reasoning serves as a precursor and influencer of professional development through ethics training. This integrative model advances the literature by emphasising the cognitive and behavioural interplay that underpins moral actions in the workplace, especially for younger professionals, i.e., Millennials, whose ethical judgments are still evolving. Also, the study’s framework introduces a generational lens that can enrich the theoretical discourse around ethics in the modern workforce.

From a practical standpoint, this study suggests that organisations must invest in robust ethics training programs tailored to the cognitive preferences and ethical values of Millennials. The strong ethics training should move beyond compliance-based instruction and instead foster reflective thinking, scenario-based learning, and real-life case discussions. By aligning ethics training with employees’ ethical reasoning capacity, organisations can better equip their workforce to handle moral dilemmas and feel confident in reporting unethical conduct. In doing so, companies may also strengthen ethical culture and reduce misconduct through proactive behavioural reinforcement.

Despite its contributions, the study has come with limitations. It is conceptual and lacks empirical validation, which limits the ability to generalise or measure the strength of the proposed relationships. The focus on Millennials, while deliberate, may reduce the model’s applicability to other generational groups or diverse cultural settings. Additionally, the absence of variables such as organisational support, leadership influence, or personal risk tolerance may narrow the scope of understanding around whistleblowing behaviour.

Future research should focus on empirically testing this model through quantitative or mixed-method approaches in varied organisational and cultural contexts. Researchers could examine how moderating factors such as ethical climate, leadership style, or perceived organisational justice influence the proposed relationships. Expanding the framework to include other generations, if possible, such as Gen Z or Gen X, could also provide comparative insights. Longitudinal studies may further reveal how ethical reasoning and ethics training evolve and influence whistleblowing intention or behaviour in different stages of professional development.

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