Whistleblowing application has been treated as another alternative to identify and determine a good corporate governance. In this paper, we identified a content of the whistleblowing practices to propose its accountability issues and implications. Based on the previous literature review, we suggest the execution of whistleblowing generally affected by both moral dilemmas and relevant Acts or Regulations. It is anticipated that our analysis will provide a suggested research direction to explore how whistleblowing can be addressed effectively.