- Ivana Cimasa graduated with a first-class degree in Economy and Management (University of Salerno, Italy) with the thesis "Whistleblowing, promoting the fight against corruption and fraud from the inside" .
She is currently enrolled in the Master Degree in Advisory and Business Management at the University of Salerno, with a particular interest towards Auditing, Accouting and Social responsability.edit
CORRUPTION AND MALPRACTICES HAVE ALWAYS EXISTED. IN THE FIRST PART OF THIS WORK WE REVIEWED THE EXISTING LITERATURE TO UNDERSTAND WHAT ARE THIS PHENOMENONS, THE MOTIFS AND OPPORTUNITY WHICH CAN LEAD TO MISBEHAVIOUR IN PUBLIC AND... more
CORRUPTION AND MALPRACTICES HAVE ALWAYS EXISTED. IN THE FIRST PART OF THIS WORK WE REVIEWED THE EXISTING LITERATURE TO UNDERSTAND WHAT ARE THIS PHENOMENONS, THE MOTIFS AND OPPORTUNITY WHICH CAN LEAD TO MISBEHAVIOUR IN PUBLIC AND PRIVATE ORGANIZATIONS, HOW THEY BECAME THE NORM AND THE EFFECT THEY CAN PRODUCE, ECONOMIC AND SOCIAL AS WELL. WE DID NOT UNDERESTIMATE THE ROLE OF AUTHORITY IN THIS CONTEXT, LOOKING AND SCHIEN'S FIVE MECHANISMS. THE SECOND PART IS THE CORE OF THIS THESIS. WE WANTED TO AFFIRM THE IMPORTANCE OF WHISTLEBLOWING; WHICH HAS IN MORE AND MORE OCCASIONS PROVED TO BE ONE OF THE KEY INGREDIENTS TO FIGHT AND PREVENT THE BIRTH AND GROWTH OF MALPRACTICES. AFTER DISCOVERING WHAT WHISTLEBLOWING IS AND WHO ARE THESE "MODERN HEROES" WE LOOKED AT HOW DIFFERENT COUNTRIES (U.S., JAPAN AND E.U.) DECIDED - OR PROPOSED - TO PROTECT THEM FROM ACTIONS LIKE RETALIATION TO ASSURE THAT THEIR VOICE WILL BE HEARD. THE LAWS WE PRESENTED ARE NOT WITHOUT CRITICISMS. EVENTUALLY, WE STUDIED THE ROLE THAT THE GOVERNANCE - MANAGERS AND AUDITORS - HAVE IN SHAPING AN OPEN ENVIRONMENT, WHERE THE REPORTS FROM WHISTLEBLOWERS ARE NOT SOMETHING TO BE AFRAID OF, A SIGN OF BETRAYAL, BUT A TOOL TO IMPROVE THE ORGANIZATION'S PERFORMANCES AND ITS EXTERNAL PERCEPTION.
