Irene Mac Elisa Montoya Hong-Yi Shih ACCT/BUS 895 (2007 Fall) Professor Danko
Agenda Summary of the Case Utilitarian Ethics (1) Convince Carrie to resign (2) Advise Carrie to report to the company’ s external auditor & the IRS (3) Discuss with Mr. Heywood (4) Do nothing Categorical Imperative (1) AICPA Code of Professional Conduct (2) What can Carrie do? (3) Todd & Heywood’ s obligations Conclusion Irene
Summary of the Case Who is Todd Davis? The Dilemma What should Todd do?
Irene
Utilitarian Ethics A form of consequentialism Benefit/Happiness/Pleasure
vs. Harm/Suffering/Pain The ends justify the means the
morally right action is the one which generates the most benefits
4 scenarios Hong-Yi
Utilitarian Ethics (1/5)
Carrie’ s suffering Bright
future as an apprentice of Mrs.
Cook Benefits for Carrie Lack
of “doing-the-right-thing”culture overshadows any great performance Possible investigation by the IRS Hong-Yi
Utilitarian Ethics (2/5)
Advise Carrie to Report to the External Auditor & the IRS Practically impossible because of
Carrie’ s loyalty to Mrs. Cook If Carrie takes the advise: Personal
monetary reward from the IRS Potential investors’ interests can be protected Public confidence in tax system will be strengthen Hong-Yi
Utilitarian Ethics (3/5)
Discuss with Mr. Heywood Information is not sufficient (?) Heywood’ s knowledge about Mrs. Cook’ s practice (?) Heywood’ s ethic value Probable close friendship between
Heywood and the Cooks Benefits or harms are hard to measure Irene
Utilitarian Ethics (4/5)
Do Nothing Information is based on hearsay Todd’ s knowledge about Mrs.
Cook is limited Impact on his wife Consequences
Irene
Utilitarian Ethics (5/5)
Kant’ s Categorical Imperative Moral system is NOT based on
subjective considerations Human beings must unconditionally perform actions as fulfilling obligations Ethic decision must be made a priori Example: “ promise” Hong-Yi
Categorical Imperative (1/6)
AICPA Code of Professional Conduct Rules and Regulations Two Sections Rules Principles
Irene
Categorical Imperative (2/6)
AICPA Code of Professional Conduct (Continued) ET Section 53, Article II “ The Public
What Can Carrie Do? Institute of Management Accountants Statement
of Ethical Professional Practice addresses ethical conflict as an employee performing accounting duties Confidential discussion with an IMA ethics counselor Identify legal obligation and rights Elisa
Categorical Imperative (4/6)
Todd’ s Obligation toward the Accounting Profession Uphold his obligations to the
accounting profession Integrity, objectivity, due professional care, and genuine interest in serving the public Discuss with Management Elisa
Categorical Imperative (5/6)
Mr. Heywood’ s Obligation toward the Accounting Profession Member shall be considered to have
committed an act discreditable to the profession… when the member fails to correct an entity's financial statements that are materially false and misleading.
Elisa
Categorical Imperative (6/6)
Conclusion Utilitarian Ethics Approach Kant’ s Categorical Imperative Insufficient information Mrs. Cook is not a client Do Nothing
external auditor & the IRS. (3) Discuss with Mr. ... â«Personal monetary reward from the IRS. â«Potential investors'interests can be protected. â«Public confidence in tax system will be strengthen. Hong-Yi. Utilitarian Ethics (3/5). Page 7. Discus
Irene Mac, Elisa Montoya, and Hong-Yi Shih (October 24th, 2007) ... his CPA examination and is working as a staff accountant for a small, but highly ... consequences of his actions in the different scenarios, and determine the best way for Todd to ..
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