ÖZET
It is inevitable that ethical questions arise in debt collection organizations and leadership, which is then good ground to identify whether debt collection is good or evil. Therefore we consider that a good standpoint for qualitatively explain the ethical dilemmas arising in our case study context. The article adopts a case study approach to examine Finnish Collection Agency Ltd., and applies a qualitative content analysis of interview data gathered by asking five employees to answer ten questions about how they see conflicts between their work and their own ethical thoughts. We obtained a rich description of the issues facing the debt collection business in Finland. In addition, the conceptual framework is further developed for forthcoming studies.