Abstract:

Beyond cultural issues and ethical representations (Zakaria, 2015), whistleblowing practice overcomes the organizations strategic regulatory enforcement (Farooqi, and al. 2017. Swedlund, 2017). Indeed, International Financial Funds choose to promote internal whistleblowing standards in order to reduce misconduct risks. However, we observe that there is an academic background lack on understanding the relationship between « middle managers » and « top managers » in enhancing whistleblowing managerial mechanism and detecting fraud. In this study, we conduct an empirical approach to examine the practice of whistleblowing within financial institutions being in Tunisia. We observe three financial funds in Tunisia: the African Bank of Development “ADB”, the United Nations Development Program and the International “UNDP” and the German Technical Agency “GIZ”, providing expertise in international cooperation for sustainable development. These international organizations are based in Tunisia and are promoting the Tunisian democratic transition.