Ethical Dilemna

Topics: Audit, Accountant, Case study Pages: 17 (5025 words) Published: February 3, 2013
|Ethical Dilemma | | |Case Studies | | | | | |Professional Accountants in Public Practice | | | | |

Ethical Dillemma Case Studies
Professional Accountants in Public Practice

Case Study 1

Outline of the Case:
A junior member of staff has just returned to work after taking special leave to care for her elderly mother. For financial reasons she needs to work full time. She has been having difficulties with her mother’s home care arrangements, causing her to miss a number of team meetings (which usually take place at the beginning of each day) and to leave work early. She is very competent in her work about her absences are putting pressure on her and her overworked colleagues. You are her manager and you are aware that the flow of work through the practice is coming under pressure. One of her male colleagues is beginning to make comments such as “a woman’s place is in the home’, and is undermining her at every opportunity, putting her under even greater stress.

Viewpoint: Manager

Statement of the Problem:
Work flow through the practice is coming under pressure. A staff who is juggling her work and duty as a family member which interfere on the staff’s job performance. As a manager, how can she precede so as not to discredit herself and her profession or the practice for which she work?

Statement of Objectives
• To be address the issue of the junior staff member into a win-win situation • To inform the other members of the staff on the proper conduct towards their colleagues at workplace

Areas of Consideration
Personnel Department: is the group in charge of policies, procedures and guidelines, applicable laws and regulations. There could also be an availability of staff handbook or similar internal publication. Junior Member of Staff: She should be aware that she also has a duty at work to be fulfilled despite of her being competent. Other members of the staff: They should have understood on what their colleague has been going through but their workloads were also being affected.

Alternative Courses Of Action:
1. Create possible solutions that may include a more flexible approach to team meetings. As a manager, she can make changes on the time of meeting. It can be set on the middle of the day or after lunch. . Or, if the work does not require physical presence, she can arrange a “work from home” set up with her junior member. Advantages:

With this set up, even the other staff can finish their own task before attending on the meeting. The junior member can take care of her ailing mother yet can still work from home Disadvantages:

Huddle or meetings are being held at the start of the day, it provides update of the day’s activities as well as the goals to be achieved. Conducted the meeting on a later date might not lose the momentum of the staff in continuing their work. Working from home could mean the deliverables might not be met since the manager cannot closely monitor the performance of her staff

2. Deal with the other member of the staff
As a manager, she should remind her staff about proper conduct and how such behavior may amount to harassment and be in breach of the practice’s code of conduct...
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