As described by Bardhan (1997), in the most important cases, corruption refers to the act of abuse of public value for private interests, in which an agent delegated to carry out a task engages in a violation of the duty of one's own enrichment. Corruption has been found to have an influence on the economic development of a country. According to Rose-ackerman (1999), corruption decreases the average amount of investment, growth and foreign direct investment, therefore, high corruption leads to a worse condition of a country and deterrence from business investment. According to Towards Transparency (2013), observing In the corruption perception index, Vietnam ranks at 116/177 while Germany at 12/177 where 1 indicates the lowest CPI among the countries. However, Oustalniol (2013) stated that with this approach it is difficult to compare the relative country ranking from one year to the next, as the total number of territories or countries varies each year. In 2012, a new approach was introduced, namely the use of scores. In this case, Vietnam scores 31/100 and Germany scores 71/100. The base number here is 100 where 0 indicates highly corrupt and 100 indicates very clean. This shows that Vietnam has a rather high level of corruption compared to Germany. Some factors such as ethnic diversity, political instability, government accountability and effectiveness of anti-corruption law enforcement arise from this difference. Treisman (2000) notes that ethnic diversity could lead to bias and collusion which has a positive relationship with corruption control. Although Wijayanto (2007) stated that corruption is common in a country going through an economic transition, normally this transition is followed by political, economic and social instability. Vietnam is seen to be the focus of the document and Olken, B. (2012). Corruption in developing countries. p.16.Begovic, B. (n.d.). Economic inequality and corruption. pp.2-3.Beardshaw, P., Cattaneo, B., & Gomes, R. (2012). Political risk management. p.3.Marsh, (2014). Political Risk 2014. [online] Available at: http://usa.marsh.com/Portals/9/Documents/Political_Risk_Map_MARSH_MAPLECROFT_2014.pdf [Accessed 24 May. 2014].Broadfoot, R. (2011). Emerging Asia SWOT Report. Hong Kong: Political & Economic Risk Consultancy, Ltd., pp.32,35.Asia.marsh.com, (2013). Political risk trends and hotspots for 2014 > Marsh Vietnam. [online] Available at: http://asia.marsh.com/vietnam/InsightsSolutions/ThoughtLeadership/ID/34089/Political-Risk-Trends-and-Hotspots-for-2014.aspx [Accessed 24 May. 2014]. Finnerty, J. (2001). International Political Risk Management: Exploring New Fonder. 1st ed. Washington, DC, p.98.