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ACC 696 1-3 Case Study 1: Eating Time
SNHU
August 28,2022
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1. Ethical obligations in the case
In the specific case study, there exist a number of ethical obligations that the employer
must take into account so that the employees including Kevin who is not a CPA, can work in a
healthy and nurturing work environment. Mijatov (2021) has stated that employers need to follow
an ethical code while engaging with their employees (Mijatov et al., 2021). In the CPA firm
Stooges LLP, Kevin Lowe has started working for only three months. Furthermore, he has been
showcasing signs of depression. Thus, it is the ethical obligation of the employer to ensure that his
health and wellness do not get compromised because of the work that he has to perform. In
addition to this, the employers need to make sure that Kevin is provided adequate help and
support in the initial months of his work so that he can get familiar with the work and the work
pressure.
Adopting an ethical approach is critical in an organizational setting to bring stability as
well as long-term success (Quierrez & Idian, 2018). Even though Kevin is not a CPA, some of the
key ethical considerations that the firm must focus upon include acting as a responsible corporate
citizen, protecting its people and complying with labour laws. Instead of pressurizing him to
deliver better results, the employer must understand the challenges that he is encountering so that
adequate support can be extended to him.
2. Application of deontological and teleological reasoning
According to deontological reasoning, an end cannot justify the means and thus it is vital
to emphasize the duties and obligations. On the other hand, teleological reasoning believes that
the end justifies the means. So, as long as the intended outcome has been achieved, the process
that has been adopted is not of any relevance (Baumane-Vītoliņa et al., 2016). On the basis of the
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deontological reasoning, Kevin should take work home and complete it, but he should charge it to
the company. This is because he would be utilizing his time to perform the organizational work.
On the basis of teleological reasoning, Kevin should take work home and complete it, however, he
must not charge it to the company. This is because it would increase the cost of the business
unnecessarily because of the diminished efficiency of Kevin.
The ghost-ticking behavior is an unethical activity that cannot be justified in an ethical
manner irrespective of the theoretical lens that is used. It is an unethical practice which implies
that an auditor has completed his work even though he has actually not completed it (Buchanan &
Piercey, 2021). Thus, Kevin must not indulge in ghost-ticking practice as it could lead to
diminished quality of his audit work.
3. Actions to be taken in place of Kevin c
If I was Kevin, I would be more forthcoming about my health condition. So, I would
openly communicate about the depression problem instead of stressing myself out because of
excessive work. By being honest and sincere about the health-related issue, there is a possibility
of getting additional help and support from Bo and Moe while carrying out the auditing activities.
However, while performing the auditing activities, I would not take part in ghost-ticking practices
since it is unethical, which could give rise to serious repercussions for me and the entire
organization in the long run. If I was in place of Kevin, I would be more vocal about the fact that I
would require time to adapt to the organizational climate so that I could manage my work
diligently and accurately. Furthermore, after meeting Bo and Moe in 30 days, I would also point
out that creating high pressure in the work setting could give rise to unethical practices such as
ghost-ticking. Even though I would not take the name of Joyce and the fact that she has indulged
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in ghost-ticking practice, I believe it is my responsibility to warn the employers about the
prevalence of the unethical practice as it could adversely impact its performance and reputation.
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References
Baumane-Vītoliņa, I & Cals, I & Sumilo, E. (2016). Is Ethics Rational? Teleological,
Deontological and Virtue Ethics Theories Reconciled in the Context of Traditional
Economic Decision Making. Procedia Economics and Finance. 39. 108-114.
10.1016/S2212-5671(16)30249-0.
Buchanan, J. L., & Piercey, M. D. (2021). How simple changes to language and tick marks can
curtail the ghost ticking of audit procedures. AUDITING: A Journal of Practice & Theory,
40(4), 53-77.
Mijatov, M., Dragin, A. S., Stojanović, V., Džigurski, A. I., Knežević, M. N., & Košić, K. (2021).
Ethical Code and its Influence on the Employees’ Perception of Organizational Social
Responsibility. Management: Journal of Sustainable Business and Management Solutions
in Emerging Economies.
Quierrez, J & Idian, R. (2018). Business Ethics: Impact to Employee Behavior and Productivity.
10.13140/RG.2.2.12637.72161.
