I noticed As we chatted the other day in the circle of friends, again via the Wirecard scandal and us excited, why no one noticed want to be, that billions of euros were not covered on the Asian accounts – it would be Yes! – gave a in the round, a Partner in an international law firm, his insider knowledge to the Best. The man has long worked in Russia and in the Arab States, and was, so to speak, in a natural way, experts in corruption and falsification of accounts.
Rainer Hank
Freelance author in the economy of the Frankfurt General Sunday newspaper.
F. A. Z.
corruption, so our Insider, you may not imagine such as in the case of Karl May, where bundled Bills change as a baksheesh to the owner. Balance sheets, the you know it, since the Enron scandal in America, forge to be tempered by the establishment of so-called “Special Purpose Entities”, special purpose entities, in which the power and discretion of the Executive Director (approved by the auditors) “legally” with millions of dollars. And lubricating of money, such as in the case of large public works contracts, hiding behind invoices for partial trades, which from the outside is difficult to be see whether a service was truly rendered.
To the Amusement of the round gave our lawyer a little story, how he had once been sure to come to the villains on the ropes, after the invoice for a large-scale plant in the desert, the delivery of a number of cubic meters of Sand I found. “Now we have you,” says our narrator: Who let the Sand in the desert, I betrayed really. Unfortunately, this part of the bill was correct: desert sand for the production of concrete, namely, completely unsuitable.
Concealed fraud?
so If it’s so complicated to make rule violations thing: Why is our world not much more tricked, cheated, and bribed? And why the gray zone between legal, just correct and it is illegal not much more debugged? The soothing answer could be: Because no society would work, there would be no fixed set of values about what you are doing and what not. Compliance with the rules would have priority, despite the apparent rationality of a low-risk violation. The disturbing answer is, however: how do we know there is a lot more illegality? Might not be a rule violation, in many cases, as a rule, it is precisely because so little is revealed?
in fact, there may be an argument for the skeptical Alternative in a large field of gray zones. Before one thinks at once of the big scandals, it’s all the many small designers in mind. A few will make aware of, to cheat the community, the state, aware of. “I just had so much to do and forget to take care of all of my earnings,” was a common excuse, the rule-abiding and tax evasion psycho-logically under a hat, although it stands on very shaky legs.
The Bielefeld sociologist Stefan kühl’s called – with a term of Niklas Luhmann – “useful illegality”. This is not just a behavior that is in violation of any laws, but also a practice that violates the formal expectations in organizations against Compliance principles is a violation – and, spoken or unspoken, from the top to be tolerated, if not promoted Because it is the organization benefits.
