Academic journal article Journal of the International Academy for Case Studies

How Much to Charge? an Exploration of Ethical Dimensions in Normal Operating Decisions

Academic journal article Journal of the International Academy for Case Studies

How Much to Charge? an Exploration of Ethical Dimensions in Normal Operating Decisions

Article excerpt

CASE DESCRIPTION

The primary purpose of this case is to heighten a student's recognition of ethical dimensions in common decisions. The ability of a person to understand underlying ethical issues is critical to obtaining the ethical sensitivity needed in a professional. This case introduces a student to the ethical framework which underlies the code of conduct of the American Institute of Certified Public Accountants. The case introduces real-world ambiguity because the case has no "clean" resolution to the ethical dilemma and few specific rules that directly apply to the dilemma. In addition, the case provides a context to illustrate the value of an engagement letter for professional accounting services. The difficulty level of this case is four, meaning that it is appropriate for a senior level course. Students should have some understanding of the professional environment and exposure to the ethical concepts. The case was initially designed for a senior-level accounting class. This case works well in a 50-minute class period and should take students 0-3 hours of preparation depending on how the case is administered.

CASE SYNOPSIS

Many professionals are unaware of the ethical dimensions which often underlie routine decisions. …

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