Professional Ethics in Business: Case Study of Brenda's Dilemma

This case study examines Brenda's professional dilemma, where she discovers employees making data entry errors in the company's new accounting software. The assignment explores whether Brenda should disclose the identities of the employees or address the issue internally, considering the company's confidentiality policy. The solution applies MacDonald's methodology, emphasizing the importance of specific codes for different departments, formal employee training, employee involvement in policy creation, and enforcement rules. The case also references the APES 110 Code of Ethics for Professional Accountants and the ACS Code of Ethics, providing advice for Brenda to ensure professionalism, objectivity, integrity, and confidentiality. The analysis recommends face-to-face interactions with the employees, seeking management's understanding for software implementation, and outlines communication strategies with appropriate authorities and the employees involved. The assignment also lists key codes of ethics and professional conduct to guide Brenda in resolving the issue and promoting ethical behavior within the organization.

Running head: PROFESSIONAL ETHICS
Professional Ethics
Name of the Student
Name of the University
Author Note

1PROFESSIONAL ETHICS
Professional Dilemma of Brenda
Brenda is having a dilemma as she found some employees entering data erroneously on
the company’s new software for accounting. The identity of the employee is to be kept
anonymous and confidential as expressed in the in the company policy. Brenda’s professional
dilemma now lies whether to disclose the identity of the error-making employees or to mitigate
the matter without letting the management intervene.
MacDonald’s Methodology to recommend resolution to Brenda’s Dilemma
The methodology to resolve ethical issue as laid down by Chris MacDonald is to be
applied in this case study. The following standards from MacDonald’s methodology is being
applied to resolve Brenda’s dilemma:
1. Specific Code for specific area of work:
The given company should ratify set of codes for different area of department of
the employees which should come with strict penalty if contravened. Brenda should
make sure that the employees making errors must be made aware of their mistake and
then impose penalty so that they do not repeat them again. Implementation of the code
is essential (Brussalis and Pallitto 2017).
2. Formal training to the employees:
The employees should receive formal training pertaining to their conduct in the
organisation (Liu, Mai and MacDonald 2018). Brenda should arrange for a training
session for the defaulter employees so that they could understand the new software
better and refrain from committing the errors.
3. Involvement of the employees:
Every company must involve their employee to frame code of conducts and
certain employee related policies so that they feel important for the organisation
(Brussalis and Pallitto 2017).
4. Enforcement Rules:
Brenda must arrangement for a face to face meeting with the defaulter
employees and must make them aware of their mistakes and the way to amend the
errors. However, she must have a word with the management and ask for time to
implement the penalties for it is a new software which would take time for the employees
to grasp.
Advice for Brenda
In this case, Brenda must implement the above stated MacDonald’s method and
the APES 110 Code of Ethics for Professional Accountants to resolve the issue. She should
make sure that the employees exhibit professionalism, objectivity, integrity, and confidentiality
while carrying out their job role. Care and competence under Section 100 of APES 110 Code of
Ethics for Professional Accountants should also be considered. Section 100.18 of the code would
help Brenda to resolve the dilemma she is going through. Section 100.21 of the code gives
directions to the employees to seek professional aid from legal advisors related to ethical issues
and dilemma, without revealing their confidentiality (Apesb.org.au 2018).

2PROFESSIONAL ETHICS
It is advised to Brenda to have a face to face interaction with the defaulter employees,
make them realize their mistakes and take assurance from them that such mistake would not be
repeated. In addition, Brenda must coordinate with management and should ask for time
extension pertaining to the proper use of the new software as it is complex and time consuming
(Acwa.org.au 2018).
Advice of communication
In context to communication to an appropriate authority, Brenda should get in touch with
her immediate boss and the corporate governance team who has the authority to look into the
matters relating to ethical issues. Additionally, Brenda needs to communicate with the defaulter
employees and make them acknowledge their mistake and take assurance from them that such
mistake would not be repeated.
.

3PROFESSIONAL ETHICS
List of ACS Code of Ethics:
1. Honesty
2. Competence
3. Professional development
List of ACS Code of Professional Conduct:
1. Honesty
2. Competence
3. Professional development
4. professionalism
5. Public interest
Brenda should make room for the application of honesty, competency, professional
development and the factor of public interest for resolving the issue and implementing good
morals in the organisation. Professionalism, competency and professional development would
ensure that the defaulter employees know their job roles, acknowledge their mistake and ensure
that they would try their best not to repeat the mistakes.

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References:
Acs.org.au. (2018). ACS - The Professional Association for Australia's ICT sector. [online]
Available at: https://www.acs.org.au/ [Accessed 10 Oct. 2018].
Acwa.org.au. (2018). Code of ethics and Practice guidelines - Australian Community Workers
Association | ACWA. [online] Available at: http://www.acwa.org.au/resources/ethics-and-
standards [Accessed 10 Oct. 2018].
APES 110 Code of Ethics for Professional Accountants
Apesb.org.au. (2018). Accounting Professional and Ethical Standards Board. [online] Available
at: http://www.apesb.org.au/page.php?id=12 [Accessed 10 Oct. 2018].
Brussalis, C. W., & Pallitto, J. R. (2017). MANAGEMENT CONSULTING 94-808. Cell, 724,
3517.
Liu, Y., Mai, F., & MacDonald, C. (2018). A Big-Data Approach to Understanding the Thematic
Landscape of the Field of Business Ethics, 1982–2016. Journal of Business Ethics, 1-24.