The economic reality of the practice of whistleblowing in Algerian institutions

Abstract

Whistle blowing has been of great interest at the international level because of its effectiveness in detecting fraud and errors in institutions and combating all kinds of corruption. We take two approaches: the first is a mechanism of internal control mechanisms, the second is the extension of the corporate governance system. Our study aims at finding the economic dimensions of the policy of reporting this irregularity on the one hand and finding out the extent to which it can be applied in the Algerian economic environment to reach the conclusion that this policy is a new mechanism of governance that works to cover the shortcomings of the governance system. On the one hand, and on the other, we found that the Algerian economic environment is not capable of adopting this new economic practice