Ethics case study: a student's dilemma

Article Abstract:

A hypothetical ethical dilemma is discussed in which an accounting student is asked for a favor by her professor with the implication that an affirmative response will help the student's chances of finding a job after graduation. The case involves a bright and hardworking student, the president of her university's Beta Alpha Psi chapter, who is completing her internship in the accounting department of a major company. As an intern, she works closely with two employees who are competing for the new assistant controller's position. The student is later contacted repeatedly by an influential professor in her university and asked to endorse one of the competing employees, who happens to be a friend of the professor. The student declines but the professor is insistent, hinting that her contacts in the business community could vastly improve the student's employment prospects in the tight job market.

Accounting, auditing, & bookkeeping, Accounting & Auditing Services, Accounting, Tax Preparation, Bookkeeping, and Payroll Services, Column

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Principles build profits

Article Abstract:

Findings of a study revealed that the ethics code of a company has an impact on its financial as well as nonfinancial performance. An analysis of the yearly reports of the largest 500 public corporations found that a majority discussed their reporting internal controls but only 33.6% cited a code of conduct or ethics system. These ethically committed companies were found to have demonstrated better financial performance in the year of the study than those companies without a defined corporate commitment in their report. Moreover, the study suggested that the ethically inclined companies were given a better reputation score than their non-ethical counterparts. The findings indicated that nonfinancial and financial performance are indeed influenced by ethical management.

Research, Profit, Profits, Corporate image, Business ethics, Corporate social responsibility

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Readers respond to accounting ethics case study

Article Abstract:

Reader responses to an accounting ethics case study presented in the Sep 1989 issue are presented. The case involved pressure from senior management to prevent a needed inventory write-down, and the resultant charges against income, in order to keep financial statements attractive for an imminent public stock offering and to keep bonuses for management high. Reader responses seem to agree that disclosure of the need for a write-off is necessary, a case for the write-down must be made, and the controller should turn to the Board of Directors or the audit committee. However, the controller should keep in mind that they would constantly be faced by similar demands from management displaying such unethical behavior and should consider resigning.

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