Case Analysis: 1-17 Page 49 – Eating Time.
1. Evaluating Kevin’s suggestions made during his discussion with the partners Bo and Moe.
Based on the information given about Kevin, it would seem this is his first job with a Public
Firm. He has learning curve seems to be low as he has not be able to become more efficient in his
productivity as compared to his peers.
Kevin’s first suggestion to cut down the work suggests that he does not have ethics that is
required when working for a CPA firm. The quality of work performed should never be
compromised. This is a concern that he would have first come to this conclusion to meet the
deadlines.
Kevin’s second suggestion of using his personal time was a more welcomed suggestion to the
partners but Kevin cringing suggests he was not keen on doing this but he understands that he
cannot keep over running budget since the CPA firm needs to be profitable and also provide a
quality yet competitive package to its clients and also his job is on the line if he does not meet
expectations
In regards to Bo and Moe as partners they need to evaluate why Kevin is taking so long to
perform the tasks. Could it be that the others have gotten the work done because they worked
during their personal time and never told the partners how long it really took them? In which case
Bo and Moe need to really evaluate the budgets they are allocating to the team and see if it is
realistic.
The partners should also see if the training Kevin was given was sufficient or perhaps speak to
the Audit Manager to see if what has been allocated to Kevin is too much for him to handle at this
point of time. When Kevin mentioned about compromising the quality of the work, the partners
response about not compromising the work was good but they should have emphasized more
their core importance of integrity and reliance of the work they do for the stakeholder. In which
case would be the clients of the CPA firm.
The partners see that Kevin has one valuable trait that he is willing to work without charging time
but at the same time as a firm they need to promote a more work life balance otherwise they will