Question

1. Do you think it would be ethical for a CPA to have someone else do for her that which she is prohibited from doing by the AICPA Code of Professional Conduct? Why or why not? Do you think a CPA can justify allowing the unethical behavior of a supervisor by claiming, “It’s not my job to police the behavior of others?”

2.

According to the 2011 national Business Ethics Survey conducted by the Ethics Resource Center, Generational Differences in Workplace Ethics, a relatively high percentage of Millennial consider certain behaviors in the workplace ethical when compared with their earlier counterparts. These includes:

Use social networking to find out about the company’s competitors (37%),

“Friend” a client or customer on a social network (36%),

Upload personal photos on a company network (26%),

Keep copies of confidential documents (22%),

Work less to compensate for cuts in benefits or pay (18%),

Buy personal items using a company credit card (15%),

Blog or tweet negatively about a company (14%), and

Take a copy of work software home for personal use (13%).

The report further concludes that younger workers are significantly more willing to ignore the presence of misconduct if they think that behavior will help save jobs

a. Choose one or more behaviors and explain why Millennial might view the behavior as ethical.

b. Choose one or more behaviors and explain why you think it is unethical.

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Answer 1

2)

a) Many of the behaviors are done out of egoism or the rationalization that “everyone is doing it” or“I’m doing this so I can do my job better.” For example, “friending” a client or customer on asocial network may seem innocent enough and a way to learn valuable information about theseparties; however, it could be perceived as a way to gain such information prior to striking out onone’s own and starting a new business. The problem with many of the enumerated behaviors isthe perception that one’s motives may not be in the best interests of the employer.

b) Have the students discusswhich of the above behaviors can be defended by virtue, deontologyand utilitarian (both rule and act) theories. The students might pick to “friend” a client orcustomer on a social network as being a good end to help the company. This could lead to adiscussion of professional versus personal social media; i.e., LinkedIn versus Facebook. As morecompanies are using social media to reach and stay connected with clients and customers, thisbehavior would be ethical if it was part of an employee’s job duties.