The CPA Review Course
The CPA review course, “Results and Performance,” or RAP is coming to the
campus of State University to talk to accounting and other interested students about their
review program. Daniel Justin is the campus representative for RAP. In that role he is
expected to post brochures about the course, hand out flyers about current and future
review programs, talk to students about the course, and keep the directors of the course
informed about what is happening on campus that may be of interest to RAP.
Daniel is contacted by the director of the local RAP review program and he is
asked to circulate a sheet of paper to gather the e-mail addresses of all accounting
students at State University. Daniel is told by the director that it is essential the course
communicate with all students before the RAP event on campus. The director tells
Daniel to provide the list ten days before the scheduled event.
Daniel is also the Treasurer of the campus chapter of Beta Alpha Psi (BAP), the
accounting students’ honor society. At a meeting of the officers of BAP, Daniel raises the
issue of the list. Denise Sanchez is the president of BAP. She questions Daniel about the
propriety of circulating such a list and invading the privacy of students at State
University. Daniel responds that he has no choice. The course director said Daniel
would be fired if he didn’t produce the list at least ten days before the campus event.
Alice Fraxson points out that other review courses have asked for the same kind
of list. “Not while I’ve been president,” Denise responds. A silence ensues during which
time Daniel and Alice start a side conversation. Here’s how the rest of the meeting goes.
“What are the two of you talking about?” Denise asks.
“Don’t get excited, Denise,” answers Alice.
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“Listen, both of you. It’s just wrong to ask students to provide e-mail addresses to
an organization that might sell the list or otherwise compromise the anonymity of our
students,” Denise responds.
“What do you mean ‘compromise their anonymity’?” Daniel asks.
“Well,” Denise says, “RAP might sell the names to organizations that might send
unwanted e-mails to the students, and that could lead to viruses and other intrusions.”
“You’re paranoid,” Alice responds.
“Wake up and smell the coffee,” replies Denise abruptly. “You know very well,
Alice, this is the way some businesses make side money these days – by selling e-mail
addresses to others.”
“I agree with Denise,” says Reggie Willis. “Let’s not go down that road. The fact
that we might have done it in the past does not mean that this group of leaders should
sanction it.”
“I’m sorry,” Daniel says. “I’m doing it with or without the approval of BAP. I
owe it to RAP.”
At this point the meeting breaks up because a shouting match ensues between
Daniel and Alice, and Denise.
This case is a situation in which many students find themselves. They accept a campus
representation of a CPA review course in order to be allowed to take the course for free.
These students are often asked to provide information that was not theirs to provide.
Many non-profits are finding themselves in a similar situation when they sell their donor
lists to other organizations, including other non-profit.
Ethical Issues
Daniel is being asked to provide information which is not his to provide due to a contract
he signed with RAP. The information he is being asked to provide belongs to the students
and the university. Daniel needs to show respect for others’ property. Students may have
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given that information to BAP for BAP’s use but not to freely transfer to others. The
contract that Daniel signed with RAP may be impossible to meet, since the information
requested is not Daniel’s to give over to RAP. Daniel and RAP should be careful not to
rationalize that he has (or has assess to) the emails so he does not need the students’ or
university’s permission to provide them to RAP.
Questions
1. Evaluate the positions of Daniel and Denise using Kohlberg’s model of moral
development. What ethical values might have motivated Denise to take such
a strong stand on the matter of giving out the e-mail list? Be specific.
Denise is reasoning on stage 6 and considering all affected by the decision, including
indirectly the school email system if viruses are sent with the emails. Daniel seems to be
reasoning at stage 1 and 2, where his concern is for his situation foremost. Using
Gilligan’ Ethics of Care, all parties would continue negotiating until RAP provides
2. To whom does Daniel owe his loyalty? Explain. To whom does Denise owe
her loyalty? Explain?
Daniel owes his loyalty to RAP and students as an officer in BAP. The dilemma for him
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3. Assume Daniel changes his mind and calls RAP to tell them he has been
prevented from gathering a list of the e-mail addresses of accounting students
at State University. The director of the review course points out to Daniel
that he will be in violation of the contract he signed with them to provide
such a list, if he does not live up to this obligation. Daniel pulls out the
agreement that reads in part: “Any failure to live up to the terms of this
agreement will lead to the forfeiture of the right to take the RAP program
free of charge and the campus representative must return all monies paid by
the review course.” The agreement further states that: “Any differences
between the student representative of the course and RAP will be resolved by
an arbitrator.”
If you were in Daniel’s position, would these contractual matters change your
mind about gathering e-mail addresses? Why or why not? Use ethical
reasoning to support your decision.
Daniel has a legal contractual obligation to RAP and an ethical obligation to his fellow
students. Many universities are beginning to treat email addresses as the students’ private
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