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Erschienen in: Journal of Business Ethics 3/2019

02.09.2017 | Review Paper

Compliance Through Company Culture and Values: An International Study Based on the Example of Corruption Prevention

verfasst von: Kai D. Bussmann, Anja Niemeczek

Erschienen in: Journal of Business Ethics | Ausgabe 3/2019

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Abstract

The aim of this Web-based survey of 15 German companies with an international profile was to identify which higher-level values serve as a basis for a company culture that promotes integrity and can thereby also be used to promote crime prevention. Results on about 2000 managers in German parent companies and almost 600 managers in Central and North European branch offices show that a major preventive role can be assigned to a company culture that promotes integrity. This requires a ‘tone from the top’, ‘ethical leadership’ from the direct superior, and a general set of values that can be encouraged through training courses. Moreover, employees have to perceive these values as promoting their careers. The survey reveals that the companies in this study have basically succeeded in establishing their system of values in their Central and North European as well as their Asian branch offices. Moreover, it shows that the main values preventing crime on the management level are trustworthiness and consistency. Open communication is an important value on all levels of a company, and this is supplemented by transparency, compliance with the rules, and a rejection of behaving in one’s own interest. It is concluded that in spite of regional differences, major international companies can possibly make an important contribution to bringing about cultural change in regions with an affinity for corruption by implementing a culture that promotes integrity in both their company and their daily business.

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Fußnoten
1
Respondents were given case reports documenting illegally making gifts or accepting exclusive invitations in a competitive business situation.
 
2
The value “egoism” was paraphrased in the questionnaire as exploiting one’s authority and acting in one’s own interests, see Table 3.
 
3
The study was funded by the German Research Foundation (DFG) and ended 3/2016.
 
4
To ensure anonymity and data protection, the survey was actually carried out by an external company.
 
5
A total of 4302 managers were surveyed in this study.
 
6
Data were collected between the third quarter of 2012 and the third quarter of 2014. The response rate in the individual companies ranged from 30 to 35%.
 
7
The quality of training was derived from the evaluation of schooling measures by the managers in the survey as well as the frequency and variety of perceived schooling and training provisions (e.g. workshops, face-to-face sessions, online trainings).
 
8
Such a high correlation always raises a suspicion of multicollinearity. Nonetheless, a test of collinearity revealed thoroughly acceptable tolerance values of above .50. Therefore, a bias due to collinearity can be ruled out here.
 
9
Respondents were given items on corruption-specific attitudes assessing their opinions on the possible advantages and disadvantages that could arise from corruption situations both for the company and for society.
 
10
Group comparisons of the appraisal of corruptive behaviour in Germany versus Asia χ² = 17.914***, p = .000 and in North and Central Europe versus Asia χ² = 14.791***, p = .001 (Asia without branch offices in China).
 
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Metadaten
Titel
Compliance Through Company Culture and Values: An International Study Based on the Example of Corruption Prevention
verfasst von
Kai D. Bussmann
Anja Niemeczek
Publikationsdatum
02.09.2017
Verlag
Springer Netherlands
Erschienen in
Journal of Business Ethics / Ausgabe 3/2019
Print ISSN: 0167-4544
Elektronische ISSN: 1573-0697
DOI
https://doi.org/10.1007/s10551-017-3681-5

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