Validating whistleblowing likelihood scale – Kohlberg and Maqasid Shariah perceptions

Purpose This study validates the Whistleblowing Likelihood Scale (WLS) by integrating Kohlberg’s moral development theory with Maqasid Shariah principles, offering a culturally and religiously sensitive framework for Islamic environments, supporting Malaysia’s National Anti-Corruption Strategy 2024–2028 and Sustainable Development Goals (SDGs). Design/methodology/approach A mixed-methods study was conducted on 350 professionals in Malaysia’s East Coast region using a 24-item scale based on Kohlberg’s six stages and Maqasid Shariah principles. The instrument’s construct validity, internal consistency and cultural fit were confirmed. Findings The WLS identified six moral stages, with Stages 2 and 3 dominated by collectivist values and self-preservation motives. However, universal ethical principles had limited influence, suggesting institutional and cultural barriers hinder principled moral action. Differences across gender, profession, and sector underscore the need for tailored interventions. Research limitations/implications This study presents a new interdisciplinary framework that improves the predictive accuracy of ethical behavior models in Islamic contexts, paving the way for adapting moral development theories across diverse faiths and cultures. Practical implications The WLS can be used by organizations to create policies and actions for moral development stages, such as fostering an ethical culture, implementing punitive measures, promoting ethical reporting, enhancing whistleblower protections and developing ethical leadership mentoring programs. Social implications The WLS promotes ethical governance and integrity by aligning whistleblowing with Islamic values, contributing to SDGs 16, 10 and 8 through public education campaigns. Originality/value This study validates a Whistleblowing Likelihood Scale, combining Kohlberg’s psychological stages with Maqasid Shariah, a tool for assessing moral reasoning and ethical behavior in Muslim-majority societies.