Compliance-Maßnahmen in internationalen Unternehmen: Einfluss von Landeskultur auf Compliance-Maßnahmen
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Diplomarbeit aus dem Jahr 2009 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,7, Universität Bayreuth, Sprache: Deutsch, Abstract: Im Zentrum dieser Betrachtung steht die Frage, ob Landeskultur einen Einfluss auf Compliance-Ma nahmen hat. Zur Annäherung daran wird ein Überblick über die Ergebnisse relevanter theoretisch- und empirisch-basierter Veröffentlichungen gegeben. In Kapitel zwei werden zunächst der Begriff der Compliance definiert und abgegrenzt sowie die Beweggründe für Compliance-Aktivitäten aus Unternehmerperspektive erläutert. Zentral sind in diesem Abschnitt die Darstellung der abgestuften Compliance-Organisation nach Hauschka und die damit verbundene Beschreibung ausgewählter Compliance-Ma nahmen. Das dritte Kapitel führt den Begriff der Landeskultur ein und erläutert die Bedeutung dieses Konstrukts aus ökonomischer Sicht. Im Mittelpunkt des Interesses steht in diesem Teil der Arbeit die systematische Erfassung von Eigenschaften einer Kultur. Nach einer kurzen Darstellung von damit verbunden Schwierigkeiten werden drei Ansätze aus dem Gebiet der dimensionsanalytischen Kulturmessung vorgestellt. Die Zusammenführung von Compliance und Landeskultur erfolgt in einem vierten Kapitel, welches anhand des Stufenmodells von Hauschka organisiert ist. Auf drei Stufen wird an ausgewählten Compliance-Ma nahmen exemplarisch der Einfluss von Landeskultur dargestellt. Das nähere Vorgehen ist zu Beginn des Kapitels angegeben. In der Schlussbetrachtung werden die Ergebnisse des vierten Kapitels aufgegriffen und eine Beantwortung der Forschungsfrage angestrebt.
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