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A group of researchers agrees that the whistleblowing decision-making trend is still under construction to understand how middle managers position themselves in disclosing the secret of bad practices encountered in the management of concrete organizations. The theory of Ethical Decision Making (EDM), resulting from the work of Rest (1983, 1986), Trevino (1986) and Jones (1991), presents interesting contributions to both external parties, the organization and the individual facing dilemmas. This model, very often considered psycho-social in scope, has the advantage of being able to describe the foundations of the individual’s position within the organization itself and by extension with external parties. However, the fertility of this theoretical current should not obscure its points of weakness, particularly operational in the field of management sciences. The purpose of this article is precisely to explore the main operating methods already exploited, the points of weakness and to propose an articulation around complementary related theoretical currents whose purpose is to shed light on the ethical control of organizations.