From an academic point of view, whistleblowers are defined as current or former members of an organization who disclose illegal, immoral or illegitimate practices carried out under the responsibility of their employers, to individuals or organizations. organizations likely to influence action (Near and Miceli, 1985 : 4). The study of professionals confronted with illegal practices is part of the theoretical current relating to the ethical decision-making process. This work questions professionals in dilemma situations to understand the determinants of the intention to whitleblow (Fritzsche and Becker, 1984 ; Jones, 1991). Buyers constitute a population particularly sensitive to dilemma situations insofar as they negotiate contracts in the interest of their organization and manage issues of deadlines, cost, quality or even the continuity of business relations (Narasimhan and Das, 2001 ; Eckerd and Hill, 2012). Several risks appear when buyers negotiate with their suppliers, particularly in financial terms, quality and delay of delivery (Ratnasingam and Ponnu, 2008). The qualitative results of the scenario’s method shows that buyers intend to become whistleblowers about unethical practices when faced with three thematic types : health, line corruption and management.