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• W289163435 abstract "Consider the following ethical dilemmas. You are the CFO of a large corporation. You discover that the director of purchasing, a longtime personal friend and colleague, has been receiving kickbacks from various suppliers in return for the company's business. When you confront your friend, she admits to receiving the kickbacks but says in her defense that the amounts she received were relatively small and in no way affected which vendors were used for material purchases. She claims she never purchased inferior material and that she needed the extra money to pay for the medical care of one of her children, which was not covered by the company's medical insurance. She promises never to do it again. Company policy very specifically states that this type of behavior will result in immediate termination. In your position as CFO, you have the choice of either reporting the incident or doing your friend a favor and letting it go. Next, it comes to your attention that the manager of one of the firm's divisions has undertaken several risky financial investments that violated company investment policy and were not approved by senior management. Because of a severe financial crisis, the investments lost a significant amount of money. When confronted, the manager explains that he did it because the division was not meeting its profit targets and was in danger of being closed down, which would cost hundreds of people their jobs. He asks for a little more time in hopes that the market will improve and the investments will pay off. As before, you have the authority to take whatever actions you feel are appropriate in the situation. Both situations center on whether you should disclose the incidents, which in all probability will result in the employees being fired. Your first question would no doubt be should I The IMA Statement of Ethical Professional Practice lends some help with this question. According to its standards of competence, integrity, and credibility, you would be responsible to report the situation regardless of the consequences for the two employees. But would it really be that simple? In the first case, you are aware of extenuating circumstances that apply to a close friend and colleague. In the second case, you can't find fault in the premise of a manager trying to save the jobs of employees in his division--along with his own, of course. Consequently, a second question arises that is not addressed so easily by the IMA Statement of Ethical Professional Practice. Beyond asking what should you do, the next and probably harder question becomes: What will you do? This article investigates how accounting professionals might use the study of history, in particular the actions of heroic figures, to decide what to do in ethically challenging situations. ACCOUNTING AND HISTORY A famous statement often attributed to George Santayana holds that those who do not study the past are doomed to repeat it. The inverse of this line suggests that by studying we can avoid repeating past mistakes. Connecting with the past allows us to study bad history, when things go terribly wrong, and good history, such as the deeds of heroes, as models for our own behavior. We also can study our personal to assess when we have chosen well and when we have chosen poorly. Studying at both the global and personal level is like following a path. The path is intellectual. We can follow the thoughts and actions of those who have come before us, and awareness of these may allow us to move beyond what we already know. The word history comes from the Greek word historia, which means inquiry. Studying allows us to open a gateway to knowledge of a deep and rich past. Knowledge of can bring us from thought to action--from ideas and theories to bricks and mortar, so to speak. In their book The Lessons of History, Will and Ariel Durant connect to other areas of human endeavor. …" @default.
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• W289163435 date "2009-03-22" @default.
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• W289163435 title "The Past as Prologue: Connecting History to Accounting Ethics" @default.
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