Acct Ethics & related regulation issue

Class Assignment (Week 3)

Roshawnda L. Thomas

Keller Graduate School of Management

Running head: ACCT540 CLASS ASSIGNMENT 1

Executive Summary (Better Boston Beans)

Introduction

The Better Boston Beans coffee shop appears to be a highly known establishment in Boston, MA. They serve a variety of coffees that are both domestic and international flavored. The company strives for customer satisfaction, which is the reason for their outstanding rating and wide range of customer base.

Better Boston Beans Coffee Shop has two employees with different backgrounds. Cindie Rosen has recently graduated from college with a bachelor degree. She is currently undecided on her future goals whether or not to pursue a career in her field of study or continue to attend Graduate School. She currently only been an employee of coffee shop for six months. However, her co-work, Jeffrey Lyndell has been employed for approximately three years. Jeffrey does not have a stable recorder with coffee shop. He was recently demoted from Assistant Shift Supervisor because of past work ethics and moved to the late shift with Cindie.

Problem Statement

Cindie and Jeffrey are currently on the late shift together, however; for the past few weeks Jeffrey has left before close every night. Cindie has never reported the change in Jeffrey schedule to upper management or confronted Jeffrey about leaving early. However, a situation occurred that has Cindie contemplating on whether or not to report Jeffrey’s behavior. Cindie must determine whether or not she confronts Jeffrey or report the situation directly to upper management.

Conclusion

The six pillars of character are trustworthiness, respect, responsibility, fairness, caring and citizenship.

· Trustworthiness is being honest at all times and don’t cheat or steal, being reliable “do what you say you’re going to do,” and most importantly being loyal to others.

· Respect is treating everyone fair and with dignity. Always follow the “Golden Rule” and be considerate of others feelings and situations.

· Responsibility is being accountable for your actions and having self-disciplined.

· Fairness is being open-minded to others thoughts and ideals. Treating everyone as you would like to be treated. Never take advantage of others.

· Caring is being compassionate, helpful and showing gratitude.

· Citizenship is to obey all laws and rules. Participating in community services and staying in formed.

Cindie and Jeffrey have possibly violated some of the six pillars of character. Cindie must ensure she has all the facts related to the reason for Jeffrey leaving early. She has a responsibility to herself as well as the company to address the issue of Jeffrey leaving early. Although, Cindie is trying to be respectful or nice to Jeffrey his actions could possibly affect her employment with Better Boston Beans.

Jeffrey may have violated all six pillars of character whether it be to Cindie and Better Boston Beans. Unfortunately, the case did not elaborate on the reasoning for Jeffrey leaving work at before 11pm. We can only assume it’s for personal reason considering he was recently demoted. If and only if, Jeffrey early dismissal was not approved by management he is currently stealing from company by not reporting correct hours. Jeffrey actions are unfair and uncaring to Cindie and he has placed her into an unbearable situation. He’s lack of responsibility has forced her to take action in situation before it affect her job.

The moral development established by Kohlberg’s theory are broken into three levels and six stages. The three levels are preconventional, conventional, and postonventional.

· Preconventional is the first level demonstrated by individual who very egoistic and they feel rules are not made for them.

· Stage 1: Obedience to rules; avoidance of punishment

· Stage 2: Satisfying One’s Own Needs

· Conventional level a person begins to make themselves aware of others feelings, actions and interest. Their actions are more important in the decision making processes.

· Stage 3: Fairness to others

· Stage 4 Law and Order

· Postconventional level a person understand morality in the decision making process. They understand everything is not related to self-interest recognize cooperation is need from a larger range of society.

· Stage 5: Social Contract

· Stage 6: Universal Ethical Principles

Jeffrey is at the preconventional level because his actions reveal that his main goal is pleasing his needs. He does not consider consequences for Cindie operating the coffee shop alone or management finding out he’s stole approximately 10 hours (considering mgmt. is unaware of him leaving early). Cindie is currently at postconventional level, because she is considering advising management of Jeffrey actions for the past two weeks.

Recommendation

As employees we have an obligation to the company and customers to demonstrate outstanding customer service and respect for the company’s policy and procedures. Ethical responsibility is being truthful and honest about any wrongdoing that could affect the company and their customers. Unfortunately, employees may be put in situations where their decisions could affect other employees.

In my opinion, Cindie should have addressed the issue with Jeffrey when he started leaving early. Since, two weeks have passed without her reporting to management. She should speak to Jeffrey first to determine the reason he’s leaving early. I understand she’s not comfortable with speaking to Jeffrey, however; she’s tolerated for two weeks. She needs to ensure she has all the facts before going to management. If Jeffrey is leaving for personal reason, she needs to explain to him the situation that occurred with the Japanese customers. Let him know that she has no choose, but to report his actions to management.

I surveyed others on this case both men and women. The majority of the women agreed with my recommendation above. However, the men stated they would report the situation directly to management if the co-worker in violation was a woman. They felt that addressing women directly could cause other issues that may result in a conflict of issues for them. They would report the issue directly to management the night it occurred.

As an accountant for Sysco, everyone is responsible of his/her accounts and someone leaving early would not affect me. Unfortunately, I would have no reason for reporting or monitoring someone time at work. However, members of management have asked me whether or not certain individual were leaving early. I have provided them with accurate information related to those individual.

References

Mintz, Steven M. Ethical Obligations and Decision Making In Accounting, 2nd Edition. McGraw-Hill Irwin. <vbk:9781118090558#outline(1.7)>.