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Wirtschaftsskandale

TT
by to-teach Team
19 pagesOberstufeEconomics
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Write down a financial scandal. You will be provided with a confidential investigation file, calculations of the total damages, legal texts/loopholes, and a scenario involving a congressional committee of inquiry.

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Description

Zielsetzung: Das Arbeitsheft behandelt die Ursachen, Mechanismen und Folgen von Großskandalen in der Marktwirtschaft. Die Lernenden agieren in der Rolle einer parlamentarischen Untersuchungskommission, um Bilanzmanipulationen zu rekonstruieren, finanzielle sowie gesellschaftliche Schäden zu berechnen, Kontrollversagen zu analysieren und Reformmaßnahmen für den Kapitalmarkt zu erarbeiten.


Inhalte und Methoden: Die Vermittlung erfolgt durch ein mehrstufiges Stationenlernen, das Fallanalysen, quantitative Auswertungen, ethische Reflexionen und kooperative Urteilsbildung miteinander verbindet. Die Lernenden analysieren den Skandal hinsichtlich seiner Ursachen, wirtschaftlichen Folgen und Verantwortlichkeiten, bewerten die Auswirkungen auf Unternehmen, Anleger und Gesellschaft und setzen sich mit Fragen der Corporate Governance und Compliance auseinander. Abschließend entwickeln sie Reformvorschläge und formulieren im Rahmen eines Rollenspiels als parlamentarischer Untersuchungsausschuss ein begründetes Abschlussgutachten.


Kompetenzen:

  • Fachkompetenz: Verständnis von Kapitalmarktmechanismen, Aufgaben von Wirtschaftsprüfung und Finanzaufsicht (BaFin) sowie den Kernkonzepten von Corporate Governance und Compliance
  • Analyse- und Beurteilungskompetenz: systematische Dekonstruktion von Wirtschaftskriminalität, kriteriengeleitete Bewertung von Systemmängeln und Abwägung von Regulierungsinstrumenten
  • Handlungs- und Medienkompetenz: Durchführung eines parlamentarischen Rollenspiels und Verfassen eines formalen Abschlussgutachtens


Zielgruppe und Niveau: Oberstufe

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