Question

Case 2-1 A Team Player? (a GVV case)

Barbara is working on the audit of a client with a group of five other staff-level employees. After the inventory audit was completed, Diane, a member of the group, asks to meet with the other employees. She points out that she now realizes a deficiency exists in the client’s inventory system whereby a small number of items were double counted. The amounts are relatively minor and the rest of the inventory observation went smoothly. Barbara suggests to Diane that they bring the matter to Jessica, the senior in charge of the engagement. Diane does not want to do it because she is the one responsible for the oversight. Three of the other four staff members agree with Diane. Haley is the only one, along with Barbara, who wants to inform Jessica.

After an extended discussion of the matter, the group votes and decides not to inform Jessica. Still, Barbara does not feel right about it. She wonders: What if Jessica finds out another way? What if the deficiency is more serious than Diane has said? What if it portends other problems with the client? She decides to raise all these issues but is rebuked by the others who remind her that the team is already behind on its work and any additional audit proce- dures would increase the time spent on the audit and make them all look incompetent. They remind Barbara that Jessica is a stickler for keeping to the budget and any overages cannot be billed to the client.

Apply Ethical decision making process and Kohlberg's model and GVV to the answers.

Questions

1. Explain what Barbara should do if she reasons at each of the six stages of Kohlberg's model.

Answer 1

Level 1 - If she is trying not to get in problem than she must just eavesdrop to the other employees and not tell Jessica and hope she does not find out. There is a coincidental she gets in problem if Jessica does find out but the best likely way to evade penalty is by not telling her.

Level 2 - If she does it expecting to get somewhat out of it, she ought to tell Jessica. This way Jessica is informed of the condition right away and Barbara may get some admiration from Jessica for permitting her know. The employees she worked with may be disappointed with her but Jessica is the one in custody and she is the one who can give you something out of it.

Level 3 - If you do it on the scale of community associations than you want to heed to your fellow employees. The people you are functioning with are the ones that matter and you can retain a good association with them. This means not telling Jessica but if she doesn’t identify you aren’t adversely effecting your relationship with her either.