Académique Documents
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This section consists of several stories that we believe present some challenging issues. Some of you might choose one
solution to the stories, others of you may choose another. We are primarily interested in the explanations or reasons you give
for your decisions. Try to justify and explain your statements as fully as possible. Very short answers are no help to us so be
sure to elaborate fully. Keep in mind that we are more interested in your answers to the why questions than to the what
questions. Even if you give long descriptive answer of what you think is right or what you think should be done, it is of no
help if you do not explain why you think it is right or why you think it should be done. Answer each question the best you
can. Please do not compare an answer to prior answers.
Esha
Esha worked for an automotive steel casting company. She was the part of small group asked to investigate the cause of an
operating problem that had developed in wheel castings of new luxury automobile and to make recommendations for its
improvement. The problem did not directly create an unsafe condition, but it did lead to irritating sounds. The Vice President
of Engineering told the group that he was certain that the problem was due to tensile stress in the castings.
Esha and lab technician conducted tests and found conclusive evidence that the problem was not tensile stress. As Esha began
work on other possible explanations of the problem, she was told that the problem had been solved. A report prepared by
Eshas boss strongly supported the tensile stress hypothesis. All of the data points from Eshas experiment have been
changed to fit the curves, and some of the points which were far from where the theory would predict have been omitted. The
report proved that tensile stress was responsible for the problem.
1. Should Esha contradict her bosss report? ____Yes____________ (Yes or NO) Why or why not?
If the tests are conclusive and are at odds with that of the boss, she should definitely contradict her boss. Her boss has the
wrong diagnosis and there should be complete clarity about the cause. This will save unnecessary extra resources.
2. Should potential conflict with Eshas boss have any impact on Eshas actions? Why or why not?
Esha should bring the matter to the higher hierarchy if she doubts the authenticity of her boss report. Better to be honest
about the problem then to hide it behind some other petty issues.
3. If the report supporting the tensile stress hypothesis was issued by lab technician working on the project, should Esha
contradict the report?
She should contradict it if she has substantial evidence. She could ask an external person to conduct the investigation
4. Is it important that people do everything they can to have the truth known? Explain.
Yes, they should make the truth known. It might become a big issue affecting a lot of people if the truth is hidden.
5. Suppose the problem with the brake involved more than irritating sounds. Would it make a difference if brake problem
causes uneven brake applications and skids which could lead to possible human injury?
Yes it would because it might be a matter of life and death for the end customer.
6.
The data in the bosss report are false. Does it make morally wrong even if Esha fails to contradict the report?
Yes, it would be morally wrong if she is aware of the falsity and fails to bring it to notice.
7. Should people do everything they can to work within the corporate organization and support their superiors?
People should work but if they feel their integrity is compromised then they should contradict
their superiors
Raghu
Raghu worked for a small auditing firm and conducted an annual audit of machinery manufacturer. During the audit he
discovered that the firm had received a large loan from the local savings and loan association. It is illegal for savings and loan
association to make a loan to a manufacturing firm; they are restricted by law to mortgages based upon residential real estate.
Raghu took his working papers and photo copy of ledger showing the loan to his boss, the partner in charge of the auditing
office. His boss listened to Raghu and then told Raghu, I will take care of this privately. We simply cannot afford to lose a
client of this status. You put the papers you have through the shredder.
1. Should Raghu shred his papers? ____NO_________ (Yes or No) Why, or why not?
He has observed an unethical practice and should report it to higher management. Financial ethics are extremely important
and can bought to notice to the regulatory bodies.
2. Does the illegality of the loan and Raghus duty as an auditor make a difference in Raghus decision to shred his papers?
Yes it does make a difference. He has to abide by the financial norms and report any discrepancy.
3. If Raghu had been advised by one of his peers to shred his papers, should Raghu shred his papers?
No, he should not come under any pressure
4. Is it important for people to do everything they can to follow their conscience? Explain.
Yes, A guilty conscience can weigh you down. Even a small ignorance can lead to a lot of people being affected.
5. Shredding paper is against AICPA Code and covers up an illegally made loan. Is Raghu morally wrong if he shreds his
papers?
7. Should people do everything they can to put further their own careers?
Instructions
Please read the following statements and decide to what extent you observe these traits in yourself according to your feelings,
behaviour and opinions. Demonstrate how it applies to you in general by choosing appropriate number using the following
scale. There are no right and wrong answers. Do not spend too much time on any one statement.
1 Never, 2 Rarely, 3 Sometimes, 4 Often, 5 Always.
1
15.
16
17
I am easily distracted.
18
19
20
21
22
23
10
24
11
25
12
26
13
27
14.
28
34
30.
35
31
36
32
37
33
38
Take few deep and gentle breath before taking next set of items:
2
3
Instructions
For each of the following statements, indicate if statement is descriptive of you (True T) or if it is not descriptive of you
(False F). Mark your answer by writing either T or F in the space provided. Please DO NOT skip any item. There is no
right or wrong answer. Do not spend much time on any statement.
T True , False - F
T
I like to be complimented.
I will be a success.
I am assertive.
I am a born leader.
I am an extraordinary person.
Instructions
Please read the following statements and decide to what extent you agree to those by choosing appropriate number using the
following scale. There are no right and wrong answers. Do not spend too much time on any one statement.
1 Strongly disagree, 2 Disagree, 3 Agree, 4 Strongly agree.
1
10