DE GUZMAN, Kristine Mae B.

BSA – BAH

Case 1
1.) a.) Helen Kanell’s responsibility to the accounting department and the university is to be honest,
to uphold the values and rules and regulations of the university, and to maintain the quality of
education the university and the department renders.
b.) Helen Kanell’s responsibility in the class and in the department is to consider fairness and
justice since they all work hard to study but it will be compromised if she accepts the copy of the
final examination.
c.) Helen Kanell’s responsibility to Big & Apple LLC is honesty, upholding of company rules and
policies, upholding ethical behavior, and maintaining quality of work.
d.) Helen Kanell’s responsibility to the professor of accounting 544 is the consideration of his
hardwork in teaching and formulating the examination. Helen must also inform her professor
regarding the copy of the final examination which was offered to her.
e.) Helen Kanell’s responsibility to her best friend is that she must return the copy back to her and
tell her this action is not in accordance to the morals she must uphold as an accountant in the
near future. However, this action might offend Helen’s best friend and compromise their
relationship since she only wanted to help and might feel her efforts are wasted.
f.) Helen Kanell’s responsibility to herself is to trust herself, be accountable of her decision,
consider its consequences, and be stern to whatever she decides to do.

2.) Ethical values that should guide Helen in her decision making are: Integrity, Objectivity, Fairness,
accountability.

3.) If I were Helen, I wouldn’t take the copy. I would take advice from my parents and my trustworthy
friends. The steps I would take would be to first, consider possibilities in all angles as stated in the
first number of this case, second, take advice from parents and trustworthy friends, third, reflect
and have a final decision, and lastly, kindly reject my best friend’s offer, review for the test as I
should, and take the exam fair and square with everybody else. I wouldn’t still take the copy of
the final exam for the money. Money is only money, it can buy you anything but not your
conscience.

Case 2
1.) Bo and Mo didn’t want to directly respond due to the possibility of decreasing the productivity
more. Kevin might procrastinate since he has time at home. Bringing work home without pay is
unethical since working without a fee is against ethical provisions.

2.) Kohlberg’s model showcases 6 stages and 3 levels, the first 2 stages being for the children’s
development of morals. The 3rd stage to the 4th stage, which is level 2, importance is given to
authority and behavior is based to the group where a person belongs and obeying rules to avoid
guilt. The 3rd level is comprised of the 5th and 6th stage which gives importance to self-chosen
principles. At this level, rules and laws are important but they are not always followed and people
have developed morals which may or may not fit the law.

In our case, the firm emphasizes the compliance with budgeted time. This may be followed by
some in order to comply since that is what everyone does and to tell to oneself that he has
followed the rules so it’s all good. But this can have an implication of lower quality work since the
time was strictly followed but the work was rushed and not properly thought of due to the time
constraint.

On the other hand, some people might compromise following the time budget since in their own
morals the quality of work is the most important. But this can have the implication of disregarding
the timeliness of information, the specific time which the client promptly needs such information,
and other factors.
 In conclusion, there must be a balance between compliance and quality of work.

3.) If I were in Kevin’s position I would first complete my current engagement; and after it is done, I
would quit from my job and fix my personal issues, which is a factor to my performance. So that in
the next firm or client I would work on, I would have better performance and improved efficiency.
This is so there wouldn’t be greater damage than stalled productivity, in contrast to disengaging
while the work is 50% complete.