CASE 4.3
SUZETTE WASHINGTON,
ACCOUNTING MAJOR
Synopsis
Here is a case that many of your students may be able to relate to personally. Two close friends
work together in a clothing store to help defray the cost of their college educations. Paula is a
marketing major and is employed as a salesclerk, while Suzette is an accounting major and works as
an inventory clerk for the store. Near the end of their senior year, Paula hears rumors about a theft
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Suzette Washington, Accounting Major—Key Facts
195 Case 4.3 Suzette Washington, Accounting Major
1. When Paula told Suzette about the rumored theft ring, she insisted that Suzette not repeat any of
the information since it was only a rumor.
3. Paula maintained that store management expected to lose merchandise to employee theft and
compensated by increasing the mark-up on merchandise.
5. After learning of the rumor, Bertolini’s management immediately acted on it by retaining a
detective.
Instructional Objectives
Case 4.3 Suzette Washington, Accounting Major 196
1. To illustrate an ethical dilemma that college students may face during their college careers.
Suggestions for Use
In this case, students are exposed to an ethical dilemma involving someone in their current
role—college student. In discussing this case, I like to focus students’ attention on the fact that they
will be entering a profession that places considerable emphasis on ethics. Since they will be held to
Suggested Solutions to Case Questions
1. Occasionally, debate on this question can become quite intense. If you recognize this up front,
you will be better prepared to manage students’ interaction. It has been my experience that
2. Again, here students are faced with an open-ended question involving ethics. Some students
believe that Suzette had a responsibility to report the matter to store management, while others
express the opposing view. The fact that Suzette was not certain that the rumor was true is typically
an important point of contention in students’ debate over this matter. Many students use an
3. I have a personal view on this matter, like most instructors. However, I make every effort not to
voice that view to my students. I believe that it is important for students to “hash out” these types of
questions in class. When evaluating students’ responses to questions such as this that are included on
quizzes or exams, I analyze the quality of the students’ reasoning rather than whether they arrived at
197 Case 4.3 Suzette Washington, Accounting Major
4. Following are examples of control activities that might have prevented or detected the theft
losses experienced by Bertolini’s:
a. The use of anti-theft tags on merchandise. Granted, store employees would likely
have known how to deactivate these mechanisms.
b. Hidden surveillance cameras are an effective means to deter customer theft.
However, if employees understand the operations of these cameras, they may be able
to steal merchandise when the cameras are not “watching.”