Case Studies in accounting ethics

Abstract

"In this chapter, you will encounter several short case studies for discussion, either in class or in smaller study groups. This is not a quiz where you simply hope to get to a right or wrong answer. Decision-making in the world of commerce is often far more complicated than that, and is often highly dependent of the particular context within which you need to decide or act. Hence, there may be several ways of approaching each case. Your challenge is to work with your classmates, both in finding as many options and solutions as possible, as well as refining your understanding and use of certain moral principles so that you will be better equipped, in a different context and in a different time and place, to make the right moral and commercial choices. Approach each case study using the following set of questions as your framework for discussion: • What is the problematic choice that presents itself to the main actor/s in the case? • What are all the possible decisions or actions that this party may undertake? • What are the moral issues relevant to each possible decision or action, and how do we draw on either our knowledge of certain moral theories, or on practical guidelines, such as the SAICA Code of Conduct, to determine the right course of action, decision, or practice? • What are the consequences of our preferred choice of decision or action? Is it ethical, legal, practical, practicable, and commercially viable?", p. 211-212 (Introduction)