Running Head: CASE STUDY f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f 1
ACC 696 1-3 Case Study 1: Eating Time
SNHU
August 28,2022
CASE STUDY f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f 2
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
deontological reasoning, Kevin should take work home and complete it, but he should charge it to
CASE STUDY f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f f 3
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 f
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 in ghost-ticking
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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.
