Description
This work discusses the challenge for employees in organizations to comply with rules. Using ethics with economic methods, the work addresses the basic conflict in ethics: self-interest versus morality. The metaphor of a game serves as a means of approaching the problem: only shared rules of the game constitute a game, structure the moves, and establish mutual reliability. However, the second-order dilemma reveals that, in the concrete situations of everyday life, employees must also mutually acknowledge the applicable rules (rules of the game) in order for those rules to establish mutual reliability. This acknowledgment, however, comes at a price—that is, it requires an “investment.” The foundation for such investments is a shared understanding of the game. For successful compliance management, this means that the rule-based approach (rules of the game) must be complemented by a value-based approach (shared understanding of the game).