BKAM3033 ADVANCED MANAGEMENT ACCOUNTING
MINICASE: MGMT – 02 BUSINESS ETHICS PROGRAM
1992 Arthur Andersen & Co, SC. All rights reserved.
John, Chemical Engineer
Kirk, Assistant Controller
Kirk was a bright individual who was being groomed for the Controller’s position in a
medium-sized manufacturing firm. After his first year as Assistant Controller, the officers of
the firm were starting to include him in major company functions. For instance, today he was
attending the monthly financial statement summary given at a prestigious consulting firm.
During the meeting, Kirk was intrigued at how all the financial data he had been
accumulating was transformed by the consultant into revealing charts and graphs.
Kirk was generally optimistic about the session and the company’s future until the consultant
started talking about the new manufacturing plant the company was adding to the current