To prevent corporate accidents and corporate scandals, employees in the organization should promptly report on an own fault to the superior. Up to now, only "reporting culture" had been pointed out as a factor to promote the reporting behavior. The purpose of this paper is to clarify a new factor to promote the reporting behavior. First of all, the component of the cost of reporting and not reporting was clarified based on the decision making process of the reporting behavior of the employee in the organization. The result of the analysis shows the recording system is a factor to promote reporting behavior. Moreover, it was pointed out that the reporting culture was a factor to reduce the cost of reporting, and the recording system was a factor to increase the cost of not reporting.
