Up to now, compliance literature does not provide a universal definition of compliance, and terminology such as "ethics" and "compliance" is even used synonymously. With the help of the "5-Whys" technique, it is aim of this paper to gain a better understanding of the meaning of compliance, which will support further research on compliance. In this context it is addressed, if ethical behavior is based in the sense of homo economicus on the idea of profit maximization to be able to do successful and long-term business. As a result, moral and ethics seem to be the goal and origin of compliance at the same time. However, in a challenging environment with diverging objectives, neither laws nor compliance measures, such as programs lead to compliant behavior in every case, which is shown by compliance violations. It seems to be a matter of motivation to want to behave compliant, which the self-determination theory (SDT) helps to understand.