making of ethical decision

The basic values that govern the actions of an individual entity are referred to as ethics. Organizations have ethical principles that govern their employees' success. The emphasis of this paper is on a case study of ethical problems within the Aker&Aker Accounting that are championed by Jack and Carla.
Jack had been with Aker&Aker Accounting for 17 years and thought he wanted a higher-paying job, but he was refused the promotion. In revenge, he began stealing some of the files and tools that the corporation used in auditing and consulting, which he used for his own benefit; he worked for small companies, indicating a clear conflict of interest. When Carla confronted him, he claimed that he was looking for more money to pay the ever-swelling bills. Carla, on her side, conducted in a manner that was against the organization’s ethics. All along, she knew about Jack’s illegal moves but did nothing about it fearing that her performance ratings would have dropped significantly yet she also had bills to pay. Additionally, she had no physical evidence that would have tied Jack with the unethical practices. Thus she feared it would have backfired on him.

Ethics from Carla’s actions

In the case of Carla, Utilitarianism is the most applicable ethical theory. It states that the best actions are those that tend to maximize utility and that right and wrongs are depended on the actions taken by a given individual (Hawthorne & Turner, 2014). Repercussions of any actions are anchored on standards of right and wrong. Carla knew that his senior, Jack was behaving oddly and she decided to dig into his fishy acts. She later discovers that he was stealing the company’s files and software and using them to promote his consulting works in small firms. It would have been ethically correct if Carla had approached Jack and firmly warned him about the consequences of his actions. Failure to heeding her advice, she would have reported the matter to the company’s heads. However, from her perspective, she felt that Jack was his senior and had more working experience. Additionally, she believed that her move to take the necessary actions against her boss would have ended up tainting her work performance, yet she had bills to clear.

Based on the Utilitarianism theory, Carla was wary about the consequences of her actions citing that they would have ended up contributing to poor performance rating and worse off, termination of her employment. Apparently, she is left with an ethical dilemma not knowing whether to report the matter to the management or sit back and advise her boss on the negative consequences that may come along with his actions. One of the best actions that she would have taken would entail, confronting Jack and informing him about the illegality of his actions and the repercussions that it had not only to the company but also to his position. Moreover, she would have advised him to do what is right and inform the management that he needed the promotion and provide such reasons as increased bills and his dedication to the firm. The decision to report the unethical practices by her boss to the management would come if he continued engaging in the acts that are termed as conflict of interest and against the company’s principles.

Ethics applicable in Jack’s case

The most suitable theory based on Jack’s actions is relativism. According to the ethical theory, morality is relative to an individual’s norms and cultures (Frankena, 2005). Apparently, this implies that whether an action is right or wrong is dependent on the society that practices it. Moral practices differ from one community to the other. In the field of accounting and auditing, for instance, there are specified principles that organizations are supposed to abide by failure to which they may be slapped with various types of punishments. Jack’s actions are driven by his selfish interests. He believes that he had dedicated a lot of time to the company and was supposed to earn a promotion. However, the management denied him a promotion, and it is then that he decided to service his interests. Jack would report to his workplace earlier and leave later than usual. Carla discovered that her boss was copying files and software used by the organization for consulting and using them in the small firms that he had started discharging his services. She also overheard a conversation that he wanted to open up a new firm.

From a relativism theory perspective, it is evident that Jack’s actions were driven by his norms. To him, he believed that there was nothing ethically incorrect by stealing the company’s files and software and using them for his interests. He argues that the promotion would have helped him to cover the ever-increasing bills, but since it never came to happen, he had no otherwise but come up with moves that were aimed at supplementing his monthly income. However, as a part of the organizational culture his actions are considered a contravention to the set ethical standards and a conflict of interest that is subjected to a lot of negative consequences (Hawthorne & Turner, 2014). It would be advisable for Jack to reconsider his actions and abide by the organization’s codes of ethics.

Additional information needed before making final decision

Before deciding to report Jack to the company’s management, it will be essential to have the necessary facts and evidence. The move will be the last option, especially after he refuses to take advice on discarding his actions that are considered conflicts of interest and against the company’s regulations. Firstly, a grasp on some of the files and software that he steals from the company will be suitable for the cementing of the case. Another piece of information that will be suitable will be the names of his clients and the duration he has served their needs. Braced with the information, the final decision that entails reporting the matter to the necessary authorities will have to be made with the aim of saving the organization’s reputation.

Conclusion

From the above argument, it is evident that both Jack and Carla’s actions are against the required ethical standards. Based on the utilitarianism, Carla would have taken the necessary steps to ensure that she appropriately handled the issue by confronting his boss and warning him against his behavior. As for Jack, his norms, according to relativism theory guided him towards engaging in what is considered a conflict of interests. The consequences of Jack’s actions are severe, especially if the organization’s leadership learns about the extent of the illegality.



























References

Frankena, W. K. (2005). Ethics. New Delhi: Prentice-Hall of India.

Hawthorne, J., & Turner, J. (2014). Ethics. Malden, MA: Wiley.