CASE 7.2
SARAH RUSSELL, STAFF ACCOUNTANT
Synopsis
Like many accounting students, Sarah Russell chose to begin her career in public accounting
because of the wide range of opportunities it offered. After a few years of public accounting
experience, she realized that she might decide to stay in that field and pursue a partnership position
with an accounting firm. On the other hand, several years of public accounting experience would
provide her with numerous employment opportunities in the private sector if she decided that
becoming a partner was not her primary career goal.
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Sarah Russell, Staff Accountant—Key Facts
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1. Sarah chose to begin her career in public accounting in large part because of the wide range of
opportunities it offered.
4. Early in Sarah’s second year in public accounting, R.J. Bell began attempting to establish a
personal relationship with her.
5. Over the next several weeks, Sarah became increasingly uncomfortable and distressed as Bell
continued to make unwanted advances.
7. Bell refused to acknowledge his actions and implied that Sarah was wrongly accusing him of
Instructional Objectives
278 Case 7.2 Sarah Russell, Staff Accountant
1. To provide students with insight on the professional role and work environment of a staff
accountant of a major accounting firm.
Suggestions for Use
This case focuses on an issue that many of you may not feel is appropriate to address in an
accounting course, namely sexual harassment. However, I believe that students should recognize
that the public accounting profession is a microcosm of society and, as a result, disconcerting social
problems such as racial discrimination, sexual harassment, etc., affect this profession just as they
affect our society. In a professional setting, these problems cannot only be disconcerting but also
Suggested Solutions to Case Questions
1. Sarah seemed to deal with this situation very well, given the circumstances. However, she would
likely have benefited if she had discussed this problem with either members of her family or her
close friends. In these types of situations, it is very important to seek out someone whose judgment
you trust and who you can rely on to keep the matter confidential. Not only can these individuals
provide an objective assessment of the situation and advice on how to handle it, more importantly
they can provide badly needed emotional support. In Sarah’s case, since she did not feel she could
approach family members or friends about this matter, another alternative would have been to
discuss the situation with a member of the clergy or a personal counselor.
What factors should Sarah have considered in dealing with this situation? Students’ answers to
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2. Among the costs and potential costs to Sarah’s employer were the following: the loss of Sarah’s
professional services, litigation losses resulting from the situation, and a loss of prestige and
credibility if the matter was publicly disclosed.
Although this term is often disparaged, accounting firms could use “sensitivity seminars” to
3. Yes, an episode such as the one described in this case could occur in today’s work environment.