The Impact of Corporate Culture and CMS: A Cross-Cultural Analysis on Internal and External Preventive Effects on Corruption

ISBN-13: 9783030721503 / Angielski / Miękka / 2021 / 112 str.

Kai-D Bussmann; Sebastian Oelrich; Andreas Schroth

Spis treści

Chapter 1. State of Research and Methods.- Chapter 2. Cultural and Structural Conditions of Corruption.- Chapter 3. Impact of Law and Market Mechanisms on CMS.- Chapter 4. Internal Crime Preventive Effects of Corporate Culture and Compliance Management Systems.- Chapter 5. External Crime-Preventive Effects of CMS and Corporate Culture.- Chapter 6. Corporate Social Responsibility.

O autorze

Kai-D. Bussmann is Professor of Criminal Law and Criminology at the Martin Luther University Halle-Wittenberg (Germany). His research interests lie in the field of economic crime and the evaluation of compliance programmes with a particular focus on corporate and national cultures. From 2013-2017 he was a member of the Advisory Board for Integrity and Corporate Responsibility of Daimler AG. He served as the scientific advisor to the biannual Global Economic Crime Surveys by PwC International in 2005 and 2007 and along with PwC Germany from 2009-2018. Further surveys focus on corruption in the healthcare system and on the public administration. On behalf of the German Ministry of Finance he conducted surveys on filed money laundering cases and on the risks of money laundering in Germany; and on behalf of the German Environment Agency on money laundering risks in the EU-Emissions Trading System.

Sebastian Oelrich is an economist who currently works as a research associate at Otto-von-Guericke-University Magdeburg (Germany), at the chair of accounting. He has worked and studied in China and Thailand, before joining the Economy & Crime Research Centre headed by Kai-D. Bussmann in 2018. His PhD thesis is concerned with whistleblowing as a corporate governance mechanism, but his research interests also include fraud and ethics in business contexts and ethics education. He has co-authored studies on whistleblowing incentive approaches, moral reasoning and personality traits, and methodological issues in intention research.

Andreas Schroth has studied Sociology until 1999. Since then he worked 13 years in different criminological studies about crime in public areas, domestic violence, white-collar crime, corruption and corruption networks at the Martin Luther University Halle-Wittenberg (Germany) and Bielefeld University, Institute for Interdisciplinary Research on Conflict and Violence (Germany). For 10 years, he was employee and head of the department of data analysis in a market research institute in Leipzig (Germany).

Nicole Selzer is a fully qualified lawyer specializing in criminal law. She completed the general legal preparatory service in both Germany and the United State, at the School of Criminal Justice, University of Cincinnati. Currently, she is a research associate and PhD candidate at the Martin Luther University Halle-Wittenberg, Faculty of Law and Economics. Since 2014, she has also been a member of the Economy & Crime Research Centre where she has been working on various projects including the Economic Crime Surveys by PricewaterhouseCoopers and Bussmann. She co-authored a study on gender differences in white-collar offending and supervision in the United States. Her research interests include organized crime and cybercrime.

Blurb

Entering developing markets, companies are challenged by various cultures and widespread corruption. This book is a cross-cultural survey that explores the crime preventive effects of corporate cultures and compliance management systems (CMS) in China, India, Russia and Germany. Almost 2,000 managers anonymously reported about the compliance programs in place and cultures in their companies as well as on their experience with corruption at work and in everyday life.

Despite differences across countries, results suggest that the elements of an integrity-promoting corporate culture are similarly important in their corruption preventive effects.
The second major result is that a CMS can develop its effectiveness only when combined with an appropriately practiced integrity-promoting company culture.
Third, companies can counteract the negative external influences of a corruption-prone national culture. Moreover, spill-over effects of an integrity-promoting company culture can make an important contribution to national cultural change. For this reason, an integrity-promoting corporate culture is a contribution to corporate social responsibility.