ACCT19083 Ethics Case Study: Analyzing Workplace Ethics and Conduct

This assignment provides a comprehensive analysis of ethical issues related to bullying, discipline, and whistleblowing within a corporate setting, using the Origin Energy case as a focal point. It addresses the ethical implications of workplace harassment, the rights and obligations of both employers and employees in disciplinary actions and dismissals, and the ethical considerations surrounding whistleblowing. The analysis incorporates relevant ethical theories and legal perspectives, referencing the Corporations Act and academic literature. The assignment also highlights the importance of ethical conduct, the potential for conflicts of interest, and the need for organizations to establish supportive cultures that promote ethical decision-making and protect whistleblowers. Desklib offers a range of similar solved assignments and past papers for students.

ACCT19083 Final Assignment
Term 2, 2018
Student ID:………………………………. Student name……………………………………………………..
Marker’s overall comments: The markers may include any
final comments here.
Overall Mark (Total) out of 40:
0

Part A Question 1: Describe the ethical issues inherent in bullying and harassment in the workplace. Can
bullying be linked to management style? Use the case study to inform your answer (300–400 words).
Harassment refers to different facets of bullying, including incivility, victimization, social undermining and abusive supervision.
All of these types of harassment result in negative interactions in the workplace related to harm and spiritual pain (Neall & Tuckey,
2014). Although, they are not related to the legally protected issues like sex and race. Harassment could be considered as a collective
construct that accounts for the exposure to cases of victimization (Samnani, 2013).
Bullying in the workplace is considered a repeated unethical behaviour and unfavourable treatment of a staff member by another
at the workplace. This behaviour also includes actions that belittle others through rudeness, threats, violence, sarcasm and humiliation.
Bullying is undertaken by the person who wants to maintain his control and power. It leads to many negative outcomes for the
individual and organizational levels. It represents a major ethical problem in modern organizations. The superiors are used to harm
their subordinates which are unfairly treated. Organizations promote for their code of ethics as a corrective action to the bullying
behaviour. They aim to maintain good relationships between the staff members and lower the pressure and stress (Boddy, 2011).
The case of Origin Energy unethical behaviour of ignoring the coal seam gas wells provides an obvious example of the unethical
and illegal behaviour by the company management. The company caused several unethical and illegal incidents in both Australia and
New Zealand. The coal seam gas wells have been leaking for more than a decade without any official or legal action against it from the
organizational management, the government or the NGO's. The first whistleblowing was initiated by Sally McDow, the former senior
manager of compliance at Origin. She launched the incident that unveiled the illegal cases, including the bullying culture within the
organization. The staff was physically intimidated and abused when any of them tried to report a serious illegal case or activity. Many
of them left the organization for this reason when they were punished after raising the illegal cases to the managers (Slezak, 2017).
References:
Boddy, C. (2011). Corporate psychopaths, bullying and unfair supervision in the workplace. Journal of Business Ethics, 100, 367–379.
Neall, A., & Tuckey, M. (2014). A methodological review of research on the antecedents and consequences of workplace harassment.
Journal of Occupational and Organizational Psychology, 87, 225–257.
Samnani, A. (2013). The early stages of workplace bullying and how It becomes prolonged: The role of culture in predicting target
responses. Journal of Business Ethics, 113, 119–132.
Slezak, M. (2017, Jan. 26). Origin Energy ignores coal seam gas well leaks, whistleblower says. Retrieved from The Guardian:
https://www.theguardian.com/environment/2017/jan/27/origin-energy-ignores-coal-seam-gas-well-leaks-whistleblower-says
Mark (5):

Marker’s Comments: The marker will provide feedback here. 0
Exceeds Expectations
(High Distinction) 85-100%
Exceeds Expectations
(Distinction) 75 - 84%
Meets Expectations
(Credit) 65 – 74%
Meets Expectations
(Pass) 50 – 64%
Below Expectations
(Fail) below 50%
Demonstrates a balanced and very
high level of detailed knowledge of
core concepts by providing a very
high level of analysis. Utilises
current, appropriate and credible
sources.
Demonstrates a balanced and high
level of knowledge of core
concepts by providing a high level
of analysis. Utilises mostly current,
appropriate and credible sources.
Demonstrates a good level of
knowledge of some of the core
concepts by providing some level
of analysis. Utilises some current,
appropriate and credible sources.
Demonstrates limited knowledge of
core concepts by providing a
limited level of analysis. Utilises
few current, appropriate and
credible sources.
Demonstrates little, if any,
knowledge of the core concepts
with extremely limited, if any,
analysis. Utilises little, if any,
current, appropriate and credible
sources.
Quality of writing at a very high
standard. Paragraphs are
coherently connected to each
other. Correct grammar, spelling
and punctuation.
Quality of writing is of a high
standard. Paragraphs are mostly
well structured. Few grammar,
spelling and punctuation mistakes.
Quality of writing is of a good
standard. Few grammar, spelling
and punctuation mistakes.
Some problems with sentence
structure and presentation
Frequent grammar, punctuation
and spelling mistakes. Use of
inappropriate language.
Quality of writing is at a very poor
standard so barely
understandable. Many spelling
mistakes. Little or no evidence of
proof reading.
The assessment presents a
detailed and focused summary of
the ideas presented; drawing clear
and well thought-out conclusions.
The assessment presents a fairly
detailed and focused summary of
the ideas presented; drawing fairly
clear and well thought-out
conclusions.
The assessment presents a
somewhat detailed and focused
summary of the ideas presented;
providing some evidence of
conclusions.
The assessment provides limited
detail with no clear summary of the
ideas presented; drawing limited
conclusions.
The assessment fails to provide
any clear evidence of the ideas
presented; drawing no clear
conclusions.

Part A Question 2: What are the ethical issues involved in cases of discipline and dismissal? Make sure that you
discuss the rights of employers and employees, and use the case study to support your answer (300–400
words).
Every employer has moral duties that should be respected towards his employees. In return, the employees also should act in a
moral way towards their employers (Georgescu & Bosca, 2013).
Sometimes organizations are making structural changes like mergers and acquisitions in order to reform their financial and
managerial positions in the market. These policies involve changes in the managerial and staff levels, some employees might lose their
jobs as a result of these changes (Yerby, 2013). The employees should be fairly treated in such cases and should be compensated for
their work period. They should have sufficient notice period to prepare themselves for another job opportunity. Also, they should get a
severance pay. They should be notified in a decent way not a blaming way and the due process should be followed. The real reasons
behind the dismissal should be clarified and it is better that the dismissal process goes in graduated steps. The private dismissal by
taking the legal actions is better than the public dismissal that leaves a negative impact on the employees' morals (Hartman, DesJardins,
& MacDonald, 2014).
The case of McDow of Origin Energy shows that she was dismissed as a punishment for her courage of whistleblowing the illegal
and unethical activities of the company. Sally has the right to be questioned if she was mistaken or raising an issue with insufficient
evidence. But because the company's board agreed to do illegal activities for years, they severely banished her. Although she has the
right to be informed of the decision before its execution with a sufficient period of time, she has to be compensated and she should be
informed of the reasons for the dismissal. The action of the board was very severe and harmful and against the laws and the ethics
(Slezak, 2017).
References:
Georgescu, S., & Bosca, L. (2013). Manament's duty towards employees: A business ethics approach. New Management for the New
Economy, (pp. 158-164). Rumania.
Hartman, L., DesJardins, J., & MacDonald, C. (2014). Business ethics: Decision making for personal integrity & social responsibility.
USA: McGrow-Hill.
Slezak, M. (2017, Jan. 26). Origin Energy ignores coal seam gas well leaks, whistleblower says. Retrieved from The Guardian:
https://www.theguardian.com/environment/2017/jan/27/origin-energy-ignores-coal-seam-gas-well-leaks-whistleblower-says
Yerby, J. (2013). Legal and ethical issues of employee mentoring. Online Journal of Applied Knowledge Management, 1(2), 44-55.
Mark (5):

Marker’s Comments: The marker will provide feedback here. 0
Exceeds Expectations
(High Distinction) 85-100%
Exceeds Expectations
(Distinction) 75 - 84%
Meets Expectations
(Credit) 65 – 74%
Meets Expectations
(Pass) 50 – 64%
Below Expectations
(Fail) below 50%
Demonstrates a balanced and very
high level of detailed knowledge of
core concepts by providing a very
high level of analysis. Utilises
current, appropriate and credible
sources.
Demonstrates a balanced and high
level of knowledge of core
concepts by providing a high level
of analysis. Utilises mostly current,
appropriate and credible sources.
Demonstrates a good level of
knowledge of some of the core
concepts by providing some level
of analysis. Utilises some current,
appropriate and credible sources.
Demonstrates limited knowledge of
core concepts by providing a
limited level of analysis. Utilises
few current, appropriate and
credible sources.
Demonstrates little, if any,
knowledge of the core concepts
with extremely limited, if any,
analysis. Utilises little, if any,
current, appropriate and credible
sources.
Quality of writing at a very high
standard. Paragraphs are
coherently connected to each
other. Correct grammar, spelling
and punctuation.
Quality of writing is of a high
standard. Paragraphs are mostly
well structured. Few grammar,
spelling and punctuation mistakes.
Quality of writing is of a good
standard. Few grammar, spelling
and punctuation mistakes.
Some problems with sentence
structure and presentation
Frequent grammar, punctuation
and spelling mistakes. Use of
inappropriate language.
Quality of writing is at a very poor
standard so barely
understandable. Many spelling
mistakes. Little or no evidence of
proof reading.
The assessment presents a
detailed and focused summary of
the ideas presented; drawing clear
and well thought-out conclusions.
The assessment presents a fairly
detailed and focused summary of
the ideas presented; drawing fairly
clear and well thought-out
conclusions.
The assessment presents a
somewhat detailed and focused
summary of the ideas presented;
providing some evidence of
conclusions.
The assessment provides limited
detail with no clear summary of the
ideas presented; drawing limited
conclusions.
The assessment fails to provide
any clear evidence of the ideas
presented; drawing no clear
conclusions.

Part A Question 3: What are the ethical issues involved with “whistleblowing”? For whistleblowing to be
conducted in an ethical manner, how should it be done? Does the case study describe ethical whistleblowing?
Explain your answer (300–400 words).
There are some events where employees take bribes for their illegal performance or do some activities that contradict with their
work contract or the purpose they were hired for. It takes the form of money, preferential treatment or gifts. The kickback is a certain
amount of payment to a person who is able to control income resources. Both bribes and kickbacks are illegal or immoral that other
people can notice and get evidence of them. These people use the whistleblowing to inform the public or the governmental agencies
about such illegal practices. The danger of these practices is that they cause unnecessary harm, violate the human rights, illegal,
immoral and act against the organization's purposes. People who whistleblow do this to satisfy the public interest and show their shared
responsibility, act according to their professional responsibility, promote integrity at the workplace and act according to the
organization's best interest (Lavena, 2016).
In order to achieve its moral targets, whistleblowing should stem from the appropriate moral motive, comes after using the
internal channels of announcement, should be provided based on evidence that guarantees its success and it should be carefully
managed in order not to yield adverse effect. The organizational supportive culture that allows suitable whistleblowing procedures and
policies is highly supportive. Although, in certain cases, the whistleblowing could be against the social interest or organizationally
dysfunctional, for example raising, an issue to the media without taking the official actions within the organization (Lewis, 2011;
Vandekerckhove, 2016).
Sally followed the official sequence of whistleblowing, she started with the internal official escalation of the incidents. She
presented 120 pages of evidence-based report to the chairman of Origin’s board. But the top management of the company acted against
her and covered the illegal incidents. In this case, it is Sally's right to raise the issue to the public awareness. Her rights are protected
under the whistle blower provisions of the Corporations Act. Also, the board decision on her dismissal is considered a violation of
those provisions (Slezak, 2017).
References:
Lavena, C. (2016). Whistle-blowing: Individual and organizational seterminants of the decision to report wrongdoing in the federal
Ggovernment. American Review of Public Administration, 46(1), 113-136.
Lewis, D. (2011). Whistleblowing in a changing legal climate: is it time to revisit our approach to trust and loyalty at the workplace?
Business Ethics: A European Review, 20(1), 71-87.
Slezak, M. (2017, Jan. 26). Origin Energy ignores coal seam gas well leaks, whistleblower says. Retrieved from The Guardian:
https://www.theguardian.com/environment/2017/jan/27/origin-energy-ignores-coal-seam-gas-well-leaks-whistleblower-says

Marker’s Comments: The marker will provide feedback here. Mark (5):
0
Exceeds Expectations
(High Distinction) 85-100%
Exceeds Expectations
(Distinction) 75 - 84%
Meets Expectations
(Credit) 65 – 74%
Meets Expectations
(Pass) 50 – 64%
Below Expectations
(Fail) below 50%
Demonstrates a balanced and very
high level of detailed knowledge of
core concepts by providing a very
high level of analysis. Utilises
current, appropriate and credible
sources.
Demonstrates a balanced and high
level of knowledge of core
concepts by providing a high level
of analysis. Utilises mostly current,
appropriate and credible sources.
Demonstrates a good level of
knowledge of some of the core
concepts by providing some level
of analysis. Utilises some current,
appropriate and credible sources.
Demonstrates limited knowledge of
core concepts by providing a
limited level of analysis. Utilises
few current, appropriate and
credible sources.
Demonstrates little, if any,
knowledge of the core concepts
with extremely limited, if any,
analysis. Utilises little, if any,
current, appropriate and credible
sources.
Quality of writing at a very high
standard. Paragraphs are
coherently connected to each
other. Correct grammar, spelling
and punctuation.
Quality of writing is of a high
standard. Paragraphs are mostly
well structured. Few grammar,
spelling and punctuation mistakes.
Quality of writing is of a good
standard. Few grammar, spelling
and punctuation mistakes.
Some problems with sentence
structure and presentation
Frequent grammar, punctuation
and spelling mistakes. Use of
inappropriate language.
Quality of writing is at a very poor
standard so barely
understandable. Many spelling
mistakes. Little or no evidence of
proof reading.
The assessment presents a
detailed and focused summary of
the ideas presented; drawing clear
and well thought-out conclusions.
The assessment presents a fairly
detailed and focused summary of
the ideas presented; drawing fairly
clear and well thought-out
conclusions.
The assessment presents a
somewhat detailed and focused
summary of the ideas presented;
providing some evidence of
conclusions.
The assessment provides limited
detail with no clear summary of the
ideas presented; drawing limited
conclusions.
The assessment fails to provide
any clear evidence of the ideas
presented; drawing no clear
conclusions.

Part A Question 4: Use the AAA Ethical Decision-making model to review the decision by Sally McDow to “blow
the whistle”. Was her decision ethical? Use the facts from the case to support your responses to each step of
the AAA model (300–400 words).
The AAA ethical decision model goes through seven steps according to Al-Taweel, (2015) and Slezak (2017), it could be applied
to the ethical case of Sally as follows:
1- To gather all of the possible information about the dilemma, the misunderstanding could lead to wrong analysis. The questions that
require answers are Who? What? Where? When? and How?. Sally already gathered the evidence and outlined a big number of
incidents where Origin failed to comply with the regulatory requirements. Also, Origin failed to report the incidents internally
through the official systems or to the regulators.
2- The primary stakeholders should be listed and the possible impact of the whistleblowing on them should be indicated. The ethical
issues should be defined, alternative and corrective actions should be clarified in terms of rights, principles, duties and claims. The
stakeholders of Origins are the CEO, the business owners, investors, customers, distributors, suppliers, employees, the government
and the society.
3- The organizational norms, values and ethical principles should be identified, including the professional code of conduct. It seems
that Origin has a miscode of conduct, it finds it better not to comply with mandatory legislations for its high cost. The company
finds it is better to pay fines if they were imposed than to comply with the regulatory obligations.
4- The ethical alternative actions to solve the problem should be defined. Following a serious explosion in the Beharra Springs
Redback South Well in 2013, Sally assures that 60 senior managers reported that this incident was the worst. The explosion could
have caused more harm. The alternative solution to such huge incident is that the management devote efforts to such ethical issues
and the auditors should be honest and fair in the figures and calculations they present to the board and to the government. Also, it is
better to comply with the regulations.
5- The alternative course of actions should be judged by the decision maker to assure their compliance with the values. Both of the
two alternatives are legal and comply with the ethical values.
6- The positives and negatives of each alternative should be evaluated in the short-run and the long-run. Both of the two offered
alternatives are effective in the short and long run. The company should sacrifice huge monetary gains to maintain its wells and
become socially responsible. Also, the managers and auditors should follow the legal rules and provide real official reports
internally and externally.
7- If the decision maker could not reach the appropriate decision, he should compromise the positives and negatives of each course of
action and select the best alternative. In the case of Origin, the decision maker should start with maintaining the wells and
complying with the regulations.
References:

Al-Taweel, L. (2015). Developing Rest's model to examine the relationship between tthical accounting education and international
education standard 4(IES 4) principles. International Journal of Business and Social Science, 6(11), 8-17.
Slezak, M. (2017, Jan. 26). Origin Energy ignores coal seam gas well leaks, whistleblower says. Retrieved from The Guardian:
https://www.theguardian.com/environment/2017/jan/27/origin-energy-ignores-coal-seam-gas-well-leaks-whistleblower-says
Marker’s Comments: The marker will provide feedback here. Mark (5):
0
Exceeds Expectations
(High Distinction) 85-100%
Exceeds Expectations
(Distinction) 75 - 84%
Meets Expectations
(Credit) 65 – 74%
Meets Expectations
(Pass) 50 – 64%
Below Expectations
(Fail) below 50%
Demonstrates a balanced and very
high level of detailed knowledge of
core concepts by providing a very
high level of analysis. Utilises
current, appropriate and credible
sources.
Demonstrates a balanced and high
level of knowledge of core
concepts by providing a high level
of analysis. Utilises mostly current,
appropriate and credible sources.
Demonstrates a good level of
knowledge of some of the core
concepts by providing some level
of analysis. Utilises some current,
appropriate and credible sources.
Demonstrates limited knowledge of
core concepts by providing a
limited level of analysis. Utilises
few current, appropriate and
credible sources.
Demonstrates little, if any,
knowledge of the core concepts
with extremely limited, if any,
analysis. Utilises little, if any,
current, appropriate and credible
sources.
Quality of writing at a very high
standard. Paragraphs are
coherently connected to each
other. Correct grammar, spelling
and punctuation.
Quality of writing is of a high
standard. Paragraphs are mostly
well structured. Few grammar,
spelling and punctuation mistakes.
Quality of writing is of a good
standard. Few grammar, spelling
and punctuation mistakes.
Some problems with sentence
structure and presentation
Frequent grammar, punctuation
and spelling mistakes. Use of
inappropriate language.
Quality of writing is at a very poor
standard so barely
understandable. Many spelling
mistakes. Little or no evidence of
proof reading.
The assessment presents a
detailed and focused summary of
the ideas presented; drawing clear
and well thought-out conclusions.
The assessment presents a fairly
detailed and focused summary of
the ideas presented; drawing fairly
clear and well thought-out
conclusions.
The assessment presents a
somewhat detailed and focused
summary of the ideas presented;
providing some evidence of
conclusions.
The assessment provides limited
detail with no clear summary of the
ideas presented; drawing limited
conclusions.
The assessment fails to provide
any clear evidence of the ideas
presented; drawing no clear
conclusions.

Part B Question: Assume that Origin Energy does not (or did not) have an effective ethics program at the time of
the events described in the case study. Advise Origin Energy why they should have an ethics program, what
needs to be done to make it effective, and what it should contain. Emphasise how an effective ethics program
could have prevented the need for a whistleblower to highlight the problems with Origin’s operations. Support
your answers with examples from the case study (1,200–1,600 words).
The ethical theories that interpret human activities
The ethical theories differentiate between two distinct types, the consequentialist or teleological and non-consequentialist or
deontological theories. According to Pettit (1989), as cited in Gluchman & Švaňa (2013), the consequentialists and deontologists share
the theory of good value, but they do not share the theory of the right. The consequentialist promotes for the individual beliefs and
oneself values that he chooses. From another side, the non-consequentialists claim that individuals should promote values regardless of
their personal benefits. They are objective and do not seek to be self-honoured for promoting such values.
According to McNaughton and Rawling, as cited in Loi, Lam, & Chan (2012), use the value of honesty to distinguish between
values promoting and honouring. The value of honesty refers to the individual honesty in life or the non-consequentialists. But the
consequentialists will choose promoting if they were to choose between honouring and promoting. The egoism concentrates on the
individual promotion that is mainly performed in the senior managers' behaviour and some of the employees. They usually have excess
self-confidence. On the contrary, utilitarianism believes that goodness is for the collective good. The justice theories promote for
fairness for all, the distributive justice refers to equal treatment for people doing the same effort and the same performance. While the
procedural justice is about following the agreed processes.
According to Wulfson (1998), as cited in Odhiambo (2010), the top management should participate in creating an ethical climate
and should be involved in the ethical practices to be able to influence the employees' behavior. This means that the top management is
responsible for creating concise, clear and coherent procedures aligned with the organizational code of conduct. The leadership plays a
major role in maintaining ethical enforcement system. It is very important to leaders and employees to adapt to the ethical codes of
conduct in the contemporary organizations. The codes of conduct are developed to prevent the anticipated certain behaviors, including
bribery, conflict of interest and inappropriate actions. Publishing the code of conduct leads to creating a values-driven organization. It
deals with the organization’s values, business standards, relationships with the society and employees' commitment.
The case of Origin reveals that one the offshore gas well in New Zealand waters has not been maintained since 1993. It was
accused of leaking oil and gas into the ocean and no management or senior leadership have never interfered to stop this crisis (Slezak,
2017).
According to Nazari, Emami, & Shakarbeigi (2012), it is important that organizations detect unethical behavior with in-depth
investigations that require:
 Detailed auditing of the organization accounts, operations and records

 Access to information
 Wide scope of the examination
 Getting written statements and conducting investigations and interviews.
 Making analysis and performing comparisons
 Gathering information from external resources.
Whistle-blowing and reporting
Whistleblowing is among the most effective ways of detecting the unethical and immoral behaviour. It is also considered the least
expensive resource of unveiling the unethical activities within organizations. Incorporating it in the internal process of selecting
anonymous employees to report of the unethical activities is a good method of detection. Establishing a reporting hotline is an effective
process that allows employees to report the bullying and harassment activities and cases, illegal actions by some people including
bribes and knockbacks. In some cases, the supervisors are the cause of the misconduct, which is against the normal rule of reporting the
unethical suspect to the supervisor. This makes an anonymous reporting system a good method of encouraging employees to report the
evidence-based cases of misconduct. It could take the form of a confidential drop box or P.O. Box. It is also important that
organizations build measures to make sure that the employees are aware of the process of reporting the illegal or unethical incidents
(Vines et al., 2013). The case of Origin shows that the supervisors did not report the incidents of contamination of aquifers, spills of
radioactive materials or leaking oil and gas in the ocean. Moreover, McDow was asked not to mention details about such incidents in
her whistleblowing audit reports. Which is considered a bullying activity from the top management against her that led to her dismissal
(Slezak, 2017).
The organization could start with developing a policy that requires the employees to report the misconduct through an established
procedure of reporting. The legal professions are preferred to be responsible for creating such a mechanism to ensure its compliance
with the local laws. This procedure should be promoted to the employees to increase their awareness of its importance through
different communication channels. It is recommended that this policy is disseminated on the organization website to facilitate the
employees and other stakeholders' access to the material (Winrow, Tessema, & Miner, 2012).
The Origin case shows that significant gaps were detected in the monitoring reports of payment of gas royalties to the Queensland
state government. Which means that corruption pervades across the company and the staff was bullied in order not to report the
incidents. The Queensland government lost tens of millions of dollars of revenue that it could have got if a suitable anonymous
communication policy was adopted and the employees were encouraged to report such incidents (Slezak, 2017).
The ethical decision-making approach to be applied
Deontology is the best ethical decision-making approach to be applied. It argues that every individual should act ethically and
respectfully to others' rights (Kujala, Lamsa, & Penttila, 2010). Creating a successful ethical framework should be created at the start of
the business. The most important values that guide the organization to achieve better outcomes should be written. The chosen values