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1. Lindh, Michaela. Vad är risken med att blåsa i pipan? : En fallstudie om hur visselblåsning kan fungera som en del av en kommuns interna kontroll.

Degree: Health and Society, 2016, Kristianstad University

In the last years, research has increasingly focused on internal control of municipalities. Increased awareness about wrong-doing scandals, which may have been caused by a whistleblower who has revealed an irregularity, is a contributing factor. Blowing the whistle could however signify a risk for the individual, but if no one dares to speak the organization could be damaged. The purpose of this dissertation is to explore how whistleblowing could work as a part of the internal control in a municipality, and also what enables and hinders employees of the municipality to report wrong-doings. A qualitative case study took place in the municipality of Kristianstad, with an abductive approach. The majority of the empirics was obtained through ten semi-structured interviews, which were carried out at different organizational levels. We chose to analyze different factors with the perspectives from an individual-, group- and work environment level. The result is that whistleblowing can be a part of a municipality's internal control by implementing a whistleblowing policy where employees can report wrongdoings anonymously. It is important to consider the complications that a formalization of a whistleblower policy might bring for the investigation process that follows a reported wrong-doing. Empirical investigation identified various factors that enable and hinder reporting. The prime factor that enables reporting is good leadership from managers, which will support and inspire trust. The main factor that hinders is retaliation through degraded working relations within the work environment. The empirical investigation also indicated that some factors both enable and hinder reporting of wrong-doings, which indicates on a complex situation that the organization should be aware of. This dissertation offers a contribution to the society by raising awareness about illegalities within municipalities, if they proceed during a long time it can cause an issue of inter-generational equity. 

Intern kontroll är ett område som blivit allt viktigare för kommuner att fokusera på de senaste åren. Ökad vetskap kring oegentlighetetsskandaler, vilket kan ha orsakats av att en visselblåsare avslöjat ett missförhållande, är en bidragande faktor. Att blåsa i pipan kan dock innebära en risk för individen, men om ingen vågar tala kan organisationen ta skada. Syftet med denna uppsats är att utforska hur visselblåsning kan fungera som en del av den interna kontrollen i en kommun, samt vad som möjliggör och hindrar för kommunalt anställda att rapportera oegentligheter. En kvalitativ fallstudieundersökning genomfördes i Kristianstads kommun, vilken bygger på en abduktiv ansats. Majoriteten av empirimaterialet samlades in genom tio semistrukturerade intervjuer, vilka genomfördes på olika organisationsnivåer. Vi har valt att analysera olika faktorer utifrån ett individ-, grupp- och arbetsmiljöperspektiv. Resultatet är att visselblåsning kan vara en del av en kommuns interna kontroll genom att…

Subjects/Keywords: Internal Control; Whistleblowing; Internal Whistleblowing; Whistleblower Policy; Wrong-doing; Municipality; Public Sector; Corruption; Intern kontroll; Visselblåsning; Intern visselblåsning; Visselblåsarfunktion; Oegentligheter; Kommun; Offentlig sektor; Korruption; Business and economics; Ekonomi

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Lindh, M. (2016). Vad är risken med att blåsa i pipan? : En fallstudie om hur visselblåsning kan fungera som en del av en kommuns interna kontroll. (Thesis). Kristianstad University. Retrieved from http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-15541

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Chicago Manual of Style (16th Edition):

Lindh, Michaela. “Vad är risken med att blåsa i pipan? : En fallstudie om hur visselblåsning kan fungera som en del av en kommuns interna kontroll.” 2016. Thesis, Kristianstad University. Accessed June 01, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-15541.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

MLA Handbook (7th Edition):

Lindh, Michaela. “Vad är risken med att blåsa i pipan? : En fallstudie om hur visselblåsning kan fungera som en del av en kommuns interna kontroll.” 2016. Web. 01 Jun 2020.

Vancouver:

Lindh M. Vad är risken med att blåsa i pipan? : En fallstudie om hur visselblåsning kan fungera som en del av en kommuns interna kontroll. [Internet] [Thesis]. Kristianstad University; 2016. [cited 2020 Jun 01]. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-15541.

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

Council of Science Editors:

Lindh M. Vad är risken med att blåsa i pipan? : En fallstudie om hur visselblåsning kan fungera som en del av en kommuns interna kontroll. [Thesis]. Kristianstad University; 2016. Available from: http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-15541

Note: this citation may be lacking information needed for this citation format:
Not specified: Masters Thesis or Doctoral Dissertation

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