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Theorien der Corporate Governance. Am Beispiel von Wirecard

Theorien der Corporate Governance. Am Beispiel von Wirecard

          
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About the Book

Studienarbeit aus dem Jahr 2022 im Fachbereich BWL - Unternehmensethik, Wirtschaftsethik, Note: 1,7, Sprache: Deutsch, Abstract: Corporate Governance ist branchenübergreifend nicht mehr ausschließlich ein Begriff von Jurist: innen und Ökonom: innen, sondern kann auch immer weiter in gesellschaftspolitischen Debatten gefunden werden. Hauptsächlich ist die Rollenverteilung des Vorstandes, des Aufsichtsrats und der Hauptversammlung dabei zu klären. Corporate Governance wird als Steuerung und Regulierung von Organisationen verstanden und hervorhebend als Rechenschaftspflicht und Schutz von Stakeholderinteressen. Daraus lässt sich schließen, dass Corporate Governance stärker von gesellschaftlichen, rechtspolitischen und kapitalmarktgetriebenen Vorstellungen abhängig ist, als von gesetzlichen Vorgaben. Vermutetes oder nachgewiesenes Kontrollversagen kam allerdings in den letzten Jahren immer häufiger zum Vorschein. Der jüngste Skandal, Wirecard, ist in Deutschland einmalig. Noch während das Unternehmen Wirecard dem deutschen Aktienindex (DAX) angehörte, ging es insolvent. Somit ist das Unverständnis groß, wie eine derartige Bilanz so lange nicht bemerkt und zusätzlich von Prüfungsgesellschaften als korrekt bestätigt wurde. Da testierte Bilanzen ein Gütesiegel sind, verlassen sich Banken und Anteilshabende auf deren Richtigkeit. Allerdings kommt es immer wieder zu Täuschungen durch trickreiche Vorstände. Deshalb vermutet die Münchner Staatsanwaltschaft seit dem Jahr 2015 einen Betrug eines dreistelligen Milliardenbetrags, der durch das Unternehmen Wirecard verloren gegangen ist. Dadurch steigt ebenfalls die Debatte um eine Reform der Corporate Governance. Da der Fall Wirecard juristisch weiterhin nicht abgeschlossen ist und die Struktur der Aufsichtsräte Lücken aufweist, kommt der Untersuchung der Thematik Corporate Governance eine besondere Rolle zu. Durch die zuvor geschilderten Probleme und den Mangel an Forschung in diesem Bereich soll die Frage beantwortet werd


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Product Details
  • ISBN-13: 9783346777850
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346777855
  • Publisher Date: 14 Nov 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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