Local governments, as well as other public administrations, are expected to provide the general public with adequate information on how efficiently public resources are managed, in order to guarantee transparency as well as being accountable. Transparency should reduce the likelihood of hiding unfavourable information, which is generally related to corruption, fraud and illegal behaviour. One of the possible reactions against illegality is to encourage reporting of corruption and fraud, providing appropriate protection of whistle-blowers, namely providing them with adequate tools to report on wrongdoing, enhancing transparency and accountability, as well as professional ethics and good governance.
Assuming the large body of literature concerning public sector transparency and accountability as scientific background, this chapter aims to model whistle-blowing processes in the local government context integrating managerial, legal and ICT perspectives of whistle-blowing.