Etická dilemata finančního řízení na příkladu společnosti Wirecard

This bachelor thesis focuses on ethical dilemmas in financial management using the example of Wirecard, a company involved in financial irregularities within the German financial sector. The aim of this thesis is to identify key factors leading to ethical failures within the company and to propose preventive measures to enhance regulation concerning ethical decision-making in corporate finance firms. The first part of the thesis analyzes the theoretical foundations of ethics in the financial sector, explaining the legal framework and ethical standards influencing professionals' decision-making in this area. The practical section focuses on the case of Wirecard, which engaged in fraud and accounting manipulations. It examines the significant ethical issues of this company, fraudulent techniques employed, and the methods by which the fraud was uncovered and its consequences. Based on this analysis, fundamental lessons are drawn from ethical problems, and recommendations are formulated to prevent fraud or at least enhance the ability to detect it. The results of this work provide valuable insights and recommendations for corporate leadership and education in the field of ethical management in finance.The conclusions from this analysis can serve as inspiration for learning from mistakes and improving ethical management within organizations operating in corporate finance.