Case Study 1

A. Legal requirements is that a high level of slow-moving stock which has been sitting in the
warehouse for 9 months. As per company procedures, when stock is more than 6 months old it
is written down. Ethical issues is that the company director let everyone knows that if the sales
goes as planned then all get 10% increase in salary which might prompt for unethical decision
making.
B. Legal requirements is that a high level of slow-moving stock which has been sitting in the
warehouse for 9 months. As per company procedures, when stock is more than 6 months old it
is written down. Ethical issues is that the company director let everyone knows that if the sales
goes as planned then all get 10% increase in salary which might prompt for unethical decision
making.
C. The ethical decision-making framework given on page 5 of the APESB Ethical Conflicts in the
Workplace would be appropriate in this situation, giving the accountant a series of steps that
will assist in their decision-making.
D. The company director let everyone knows that if the sales goes as planned then all get 10%
increase in salary which might prompt for unethical decision making.
E. The organisation policy clearly stated that a high level of slow-moving stock which has been
sitting in the warehouse for 9 months. As per company procedures. When stock is more than 6
months old it is written down and as an accountant with ethical bindings i should follow the
company policy and procedure to do the right thing.
F. I can get in touch with the auditor and let them handle the situation or i can seek professional
advice from third party which might cover me if the case goes to the court.

Case Study 2

A. Legal requirements is that the principle of integrity requires a professional accountant not to be
associated with information that they believe to be false or misleading.
Ethical issues in this instance is that the cheque is needed to settle outstanding directors’ loan
accounts debts as the financial year end is approaching which is against the company policy to
pay personal debt from company’s account.
B. Legal requirements is that the principle of integrity requires a professional accountant not to be
associated with information that they believe to be false or misleading.
Ethical issues in this instance is that the cheque is needed to settle outstanding directors’ loan
accounts debts as the financial year end is approaching which is against the company policy to
pay personal debt from company’s account.
C. The ethical decision-making framework given on page 5 of the APESB Ethical Conflicts in the
Workplace would be appropriate in this situation, giving the accountant a series of steps that
will assist in their decision-making.
 D. The accountant is on probationary period and the managing director is a very experienced and
popular man among all the stakeholders of the business. According to this scenario it will be
very hard for the accountant to make ethical decisions as the accountant may have the fear to
lose this/her job.
E. The third point of the company’s Code Ethics is integrity. It states that:
All Andrews Building Supplies staff have an obligation as a citizen and as an employee to observe
the laws of the State and Commonwealth.
Taking this into consideration, the cheque should not be signed. and the Managing Director’s
behaviour should be reported to the company’s board.
F. You can contact internally with line manager or the HR. Also i can seek professional advice from
third party which might cover me if the case goes to the court.

Case Study 3

a. Identify and describe the legal requirements and ethical issues associated with the workplace
situation.
The ethical duty of confidentiality refers to the obligation of an individual or organization to safeguard
entrusted information. The ethical duty of confidentiality includes obligations to protect information
from unauthorized access, use, disclosure, modification, loss or theft. Fulfilling the ethical duty of
confidentiality is essential to the trust relationship between researcher and participant, and to the
integrity of the research project.

The treatment of information that an individual has disclosed in a relationship of trust and with the
expectation that it will not be divulged to others without permission or in ways that are inconsistent
with the understanding of the original disclosure (in informed consent documents).

b. Clearly explain the differences between the legal and ethical aspects of the situation, as well as how
the differences between the two can impact decision making.

Confidentiality

When we say information is held in confidence, and therefore confidential, we have an expectation
that it will be shared only after authorization is provided, and then only with authorized individuals.
Most confidentiality agreements, either written or implied (as with the attorney-client privilege, for
example), remain in effect indefinitely.

Privacy

Examples of activities considered private might include a medical examination; activities within your
home; using a restaurant bathroom; entering the office of a reproductive health provider; and
generally any action for which you have the reasonable expectation of privacy. Most things done in
public places would not be considered private, although privacy laws leave a substantial amount of
gray area as to what might be considered "public," as seen below.
c. Identify and analyse relevant ethical framework/s that should be applied to this situation. Describe
each of the frameworks and explain why they are relevant to this situation.
 Virtue Ethics is a modern method based on the tenets of Aristotle’s ethics, requiring that
decisions be made according to an understanding of a person’s character and moral virtue.
Business leaders employing this set of ethics-based criteria must ask themselves how their
organization will be perceived based on the choices they make. When virtue ethics are
applied to a business-minded framework, personal virtues such as honesty, trustworthiness,
and discipline intersect with business skills such as critical thinking, communication skills,
and financial competence.
 Consequentialist Theory - The consequentialist theory represents a moral framework for
discovering an ethical course of action based on end results. Prior to making a decision, the
outcomes are considered pragmatically. Once the desired outcome is chosen, the
framework reveals potential actions towards that end. The goal is to choose an action plan
that produces the most good. By this process the consequentialist theory is morally
beneficial. It provides decisive transparency as steps are aligned with the ethically reflective
goal. This utilitarian approach works well with decisions affecting large groups of people
because it maximizes positive consequences for some and minimizes unfavorable
consequences for others.

d. Identify any factors that may prevent the application of the ethical framework to this workplace
situation and their importance to the situation.
 Discuss the limits of confidentiality, including their uses of electronic transmission and the
foreseeable uses of confidential information, as soon as possible.
 Ensure the safe storage of confidential records. At the outset, notify people what will be done
with case materials, photos and audio and video recordings, and secure their consent. Also,
make sure rooms where confidential conversations occur are soundproof.
 Know state law. Know the ins and outs of your state's laws that relate to your practice. And
keep in mind how the recently implemented Health Insurance Portability and Accountability
Act affects your practice.
 Obey mandatory reporting laws

e. According to the organisational policy and procedures that you reviewed, how would this situation be
handled?
 Referring to relevant codes of conduct, standards, directives or procedures related to the
issue you are facing.
 Referring to organisational codes of practice or professional standards, etc.
 Using the model of ethical decision-making. This is basically a series of steps you can go
through to help you work through the situation.
 Discussing the issue with the person/people involved.
 Raising the issue/issues at a staff meeting or other forum.
 Seeking advice or formal supervision from your supervisor or manager.
 Seeking case supervision with an outside professional.
  Withdrawing from the situation. This can be appropriate as a decision in its own right, or if
you are unsure about what to do and you want to discuss this with someone else.

f. Identify at least two sources of advice and guidance that can be used to assist in the resolution of
ethical issues. Describe each of the sources you have identified and explain why.
 Laws: Laws are mainly used to regulate individual and society and to ensure peace in the
country.
 Internal source- Conscience-It is the intrinsic intuitive capacity to discriminate between right
and wrong. Conscience can help to lesson corruption, nepotism and profit seeking
behaviour. Collective and individual conscience of inhabitants is very important because it
describes the existing society conditions such as keeping surrounding clean, actively
contributing in elections, dissent to undemocratic principles. Therefore adhering to it will also
control mass prejudice such as riots and lynching of offenders.