| Country : | Australia |
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Assignment Task:
The following short story analyses the thoughts and actions of three people during one episode at a fictional public accounting firm.
Fiona Willis
Fiona Willis had a lot happening in her life right now, and she didnt really need an angryclient on the phone. Fiona was newly married and newly accredited as a Chartered Accountant in the firm Caldwell, Burns and Burns Public Accountants. On top of that, last month her boss, Alex Caldwell, had placed her in charge a large account: Marshall Mining Equipment and Services (MME&S). She was happy to take over this important account, even though the company's founder, Hugo Marshall, was well known as anabrupt, rude and even bullying personality. On the other hand, MME&S was a good and timely payer of its accounts with Fiona's firm and was therefore an important revenuesource. However, while Hugo Marshall rarely challenged his accounts from the firm, he always demanded results that were fair to him. There were always whispers in the firm that corners had been cut in the past to appease Hugo Marshall. Nothing was proven, so the rumours remained only rumours. Or at least they would until this phone call started.
Hugo Marshall
Hugo Marshall was not afraid of a gamble. Ten years ago he had enacted a good strategy while the resources boom was happening and bought up infrastructure to
increase the size of his company. Now, feeling that another boom was about to happen, he had taken over several companies and small businesses that allowed Marshall to offer a more complete service package to the resources industry. It was a worry that theresources boom had not yet really taken off, but Marshall was sure that it would happen soon. In the meantime he had to make sure that his accountants didn&;t do something silly that would get him into trouble with the tax office.
Alex Caldwell
Alex Caldwell was a founder and senior partner of Caldwell, Burns and Burns PublicAccountants. He was very proud of his firm, his staff and the fact that the firm was still
earning good fees when other firms were struggling. Part of his success was the efforthe had put into nurturing the relationship with Hugo Marshall. His “charm offensive", ashe liked to refer to his efforts, meant that Hugo Marshall always felt comfortable with using Caldwell and his accountants.
TASK:
Assume that you are an expert in business ethics and Alex Caldwell has engaged you to write a report advising him of what he should do about the Hugo Marshall account. Assume that Fiona Willis has also told Caldwell about her potential conflict of interest involving her husband.
Part A: Applying theories of ethics (1,000 words max)
You must undertake independent research into the theories of egoism, utilitarianism and
deontology. Now apply them as follows:
1. Analyse Fiona Willis; actions using the theory of egoism
2. Analyse Fiona Willis; actions using the theory of deontology
3. Analyse Alex Caldwell;s actions using the theory of utilitarianism.
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