AAA Model Ethical Decision Making
In this article you will see how to apply the AAA Model Ethical Decision Making in a scenario, in this scenario, there were two auditors and a client gave good feedback about one auditor and bad against another auditor to the audit manager. The promotion is deserved by someone else so AAA Model Ethical Decision Making has been applied here. The AAA model has different steps in making an ethical decision which is as follows;
Step 1: What are the facts of the case?
In this case, uke and Zane are audit seniors and wants promotion as Audit Supervisor. The client was not impressed with the Zane work; he said it to Audit Manager without any evidence. Luke knows that the work done by Zane was excellent; the client has a just personality conflict with Zane.
Step 2: What are the ethical issues in the case?
The ethical issue, in this case, is that Luke completes his audit, impress the client and get promotion as an audit supervisor. Luke knows that the client misled the audit manager; everything he said is not right because the work done by Zane was excellent.
Step 3: What are the norms, principles, and values related to the case?
A professional accountant have to follow the fundamental principles during the work, auditors have to assure that the financial statements of the clients are showing true and fair view. Auditors should not impress their clients to get promotion in their firm if this happens then the objectivity of the auditors is at risk AAA Model Ethical Decision Making. So they cannot apply the professional skepticism on their clients.
Step 4: What are the alternative courses of action?
Option 1 is to complete the work immediately, impress the client and the audit manager and get promoted as an audit supervisor. Option 2 is to convey the right thing to the audit manager that Zane has done an excellent job, there is a just personality conflict between the client and Zane so he provided the wrong information to you.
Step 5: What is the best course of action that is consistent with the norms, principles, and values identified in Step 3?
According to the norms, principles, and values, Luke should tell the right things about the Zane work and Clients personality conflict with him. Luke would tell the audit manager about Zane work was excellent though he missed some issues overall work was good.
Step 6: What are the consequences of each possible course of action?
If he chooses option 1 then he will get the promotion, get high salary package with another fringe benefit too. He needs this because he is married now and has to pay the mortgage. AAA Model Ethical Decision Making, If he chooses the second option then he will not get promoted and have to wait for more time, may be Zane got promotion as the audit supervisor.
Step 7: What is the decision?
The ethical decision in this scenario is to choose option # 2 because both are competitive employees. The clients misled the audit manager; the work done by Zane was excellent. It was a just a personality conflict which affected the image of Zane from Audit Manager Eyes. By cheating someone and getting the promotion which he deserves so option 2 will be good for Luke according to AAA Model Ethical Decision Making.
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