ABSTRACT
This chapter discusses the tendencies in the legitimation of whistle blowing policies with the efficiency, the accountability and the OSR-network. The first efficiency marked whistle blowing policy is the 1986 False Claims Act (FCA) in the US. An earlier US federal whistleblower protection, the 1978 Civil Service Reform Act, was amended in 1989 into the Whistle blower Protection Act, thereby changing its legitimation line towards the efficiency construct. The OSR-network construct drives the legitimation of whistle blowing policies in the US, Australian Capital Territory, Australian CLERP Act, the UK, the OECD Principles of Corporate Governance, the OECD Guidelines for MNEs, the proposals in Ireland, Switzerland and Japan, and the discussion in Germany and South Africa. A first suggestion for future research concerns the apparent waves in raising and legislating the issue of whistle blowing at the various geopolitical contexts. A second suggestion for further research concerns the need to further develop adequate lobbying positions regarding the recipient element.
