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Johnson, Organizational Ethics 3e, © 2015 – Instructor Resources
Case Study 11.1
Accounting/Finance Ethics Scenarios
Case Synopsis and Analysis
The three scenarios all involve pressure to set aside personal and professional integrity in order
to placate bosses or colleagues. Readers are asked to evaluate the actions of the main characters
using the Association of Independent Certified Public Accountants (AICPA) and Certified
Financial Analyst (CFA) professional standards.
In all three scenarios the protagonists make decisions that violate widely held professional
guidelines.
Learning Objective
*Students will apply professional standards to evaluate the actions
of finance professionals.
*Students will present and defend their conclusions to their colleagues.
Discussion Guide
Case Study 11.2
Marketing High Energy
Case Synopsis and Analysis
Sales of energy drinks and shots have risen dramatically, particularly among young people.
Rising sales have led to a rise in emergency room visits as consumers suffer rapid heartbeat,
heart attacks, tremors and other health problems. Several deaths have been linked to the
products. Some nations are trying to reduce the consumption of energy drinks. Critics in the
United States claim that the industry is marketing to children and making unsubstantiated health
claims. Manufacturers deny that their products are dangerous, claiming that many of their drinks
have less caffeine than a cup of Starbucks coffee.
Energy drink makers appear to be violating several principles of ethical marketing by selling to
vulnerable audiences and by promoting potentially dangerous products. (The industry
vigorously denies these claims.)
Johnson, Organizational Ethics 3e, © 2015 – Instructor Resources
Learning Objectives
*Students will evaluate the potential dangers of energy drinks.
*Students will evaluate the marketing strategies of energy drink companies.
*Students will determine what, if any, restrictions should be placed on energy drinks and
shots.
Discussion Guide
Case Study 11.3
Boeing Plays Hard Ball
Case synopsis and analysis
Airplane maker Boeing continues to manufacture in the United States, primarily in Washington
State using a unionized workforce. However, it has used its economic clout to reduce its
dependence on union workers. The company threatened to move production of its latest plane to
a nonunion state (even though it was prospering) unless union workers agreed to modify an
earlier contract with the company. Union machinists narrowly approved a revised contract and
the company kept production of the new aircraft in Washington State.
Boeing will probably continue to engage in hardball tactics with its unions and state
governments. These tactics appear to exploit workers and taxpayers but are, nonetheless,
frequently used by corporations.
Learning Objectives
*Students will determine if Boeing exploited its workers.
*Students will determine if Boeing acted ethically when threatening to take
production to other states and lobbying for tax breaks.
Discussion Guide
Johnson, Organizational Ethics 3e, © 2015 – Instructor Resources
