Whistleblowing is recognised in accounting literature as important management control tool. In a new report, Sebastian Oelrich (assistant professor in Management Accounting) teamed up with NGOs SOS Children’s villages worldwide and Transparency International to examine whistleblowing provisions to report child abuse with German public authorities – where a single missed tip can mean the death of a child. The report highlights current pitfalls and shortcomings in reporting systems and follow-up measures to effectively receive whistleblowing tips. The report aims to help policy makers, public servants, and NGOs to better design effective whistleblowing channels and how to follow-up with a report - making an immediate impact to the timely discovery of abuse and help children. The report was unveiled on Monday at a panel discussion with national media outlets, policy makers, and NGOs in Berlin, Germany.

The report is available open access here (in German only): https://www.transparency.de/aktuelles/detail/article/hinweise-kindeswohlgefaehrdung