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This paper more closely examines the act of whistle blowing and the perceptions of the individuals known as “whistleblowers”. Despite the protections and incentives which have been made law for the act of whistle blowing, whistleblowers are still plagued with retaliation and fallout from them coming forward today. Through the development of an ethical, supportive organizational climate it is proposed that more whistleblowers will decide to report internally as opposed to externally. Whistleblowers, by some, are positively viewed as heroes and heroines; unfortunately, at times there is price for this distinction. Others label them as rats, snitches, canaries, tattletales, or narks. This is the accounting and legal dilemma.