Memo assignment

Case Name:

memo

To:	Who is your primary audience for this memo/decision?
From:	An Ethical Accountant in the Finance Department
CC:	Is there anyone else you need to include or inform with this memo?
Date:	Today’s Date
Re:	Email Subject Line
The body of the email (memo) goes here. Please separate the sections/elements of the memo into separate paragraphs, paying attention to structure.

Is This My Place? ...Speaking “UP” (A)1

Ben was pleased when he was hired out of college, with an accounting degree, to manage the internal and external reporting for a non-profit organization whose work he respected. The organization collected donations of medical supplies from U.S. producers and shipped them to developing countries where the need was great and where they had partnerships with service providers on the ground.

It was a small, thinly-staffed office and that also appealed to Ben. He knew their small size was the reason he had the opportunity to take on so much responsibility so quickly, and he approved of the thin operating expenses. The more efficient their operations, the greater the services they could provide to the individuals who most needed them.

However, shortly after starting work, he began to see the downside of the organization’s thin staffing. The Executive Director was over-worked and stressed. Although by nature a micro-manager, necessity dictated that she delegate everything she could to her staff. And he quickly began to recognize that the organization had no formal system for monitoring the value of donated supplies for tax purposes. They relied on donors who might feel pressures from their own organizations to inflate the values.

Ben struggled with several questions at first: shouldn’t he just trust the donors? After all, they were engaging in corporate philanthropy. And how much did it really matter? The point was to get the supplies to those who needed them overseas. He didn’t want to do anything that would discourage the donations. And he felt confident his Executive Director was aware of the conflict but just didn’t see it as a priority. In fact, when instructing staff on what she needed from them with regard to reporting, she often commented that she wasn’t interested in “data,” but rather focused on relationships and real world impacts. Wouldn’t she know better than he did how to prioritize this issue? And where was the organization’s accountant on this question?

On the other hand, as time went on, Ben became quite certain that some of their donors were deceiving the IRS, and that he – and his organization – were enabling that deception. He knew he didn’t want to be part of that.

And although he was young, he was a cocky sort. In fact, it had been his outspoken identification of an accounting error during his interview that had secured him the job in the first place, despite his relative youth. Of course, that error was simply a mistake and had had no ethical implications.

What should he say, to whom, when and how?

Discussion Questions

What are the main arguments Ben is trying to counter? That is, what are the reasons and rationalizations you need to address? What’s at stake for the key parties, including those with whom Ben disagrees? What levers/arguments can Ben use to influence those with whom he disagrees?

What is Ben’s most powerful and persuasive response to the reasons and rationalizations he needs to address?

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