JOURNAL OF LEADERSHIP, ACCOUNTABILITY AND ETHICS
The Misallocation Dilemma
Author(s): Robert Rankin, Trish Driskill
Citation: Robert Rankin, Trish Driskill,(2018) "The Misallocation Dilemma," Journal of Leadership, Accountability and Ethics, Vol. 15, Iss.3, pp 134-146
Article Type: Research paper
Publisher: North American Business Press
Abstract:
Accounting students experience an ethical dilemma through the lens of a recently degreed non-certified accountant working in his Uncle’s construction company where nepotism is a factor. Students identify an ethical dilemma, critically analyze alternative courses of action and recommend a course of action. This case is unlike most ethics teaching cases where the accountant is not by a professional code of ethical conduct such as the American Institute of Certified Public Accountants’ (AICPA) Code of Professional Conduct (AICPA, 2018). Students are exposed to the Giving Voice to Values (GVV) framework (Gentile, 2012) as an alternative to address an ethical dilemma.