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As the young, newly appointed Senior Manager of a chemical plant,
James learns that a team of internal auditors from his firm’s home
office will conduct an audit on his factory in two days. He prepares his
staff as best he can. The day before the auditors arrive, five of his
assistants who worked with Mandla for 15 years discovers some
disconcerting news. It appears, he says, that Mandla , a 64 year-old
veteran of the plant, has been systematically altering accounts for
years. Month by Month, Mandla has been shipping products to customers
without billing them and then billing customers without shipping
anything. It clearly showed that he did not comply to the rules and
regulations of the
James is stunned. Seeking an explanation, he
learns that the practice has nothing to do with. Mandla hasn’t been
lining his own pockets; he was simply trying to be helpful. His goal was
to smooth out the cyclical nature of the the orders so that, month by
month, the figures sent to the home office appear level and consistent,
with no peaks and valleys. On balance, James finds no money has been
lost or gained; it all balances out in the end. And while the amount is
not immense, the funds affected amount to perhaps five percent of the
plant’s annual earnings.
In one sense, Mandla’s adjustments have
benefited James, who has already been complimented by higher-ups for his
astute forecasts and for meeting his targets so accurately. He,
therefore, felt it necessary to protect Mandla’s unethical practices.
But James also knows that if these practices were to come to light,
Mandla would be fired instantly and he himself, though ignorant of the
practice until now, might have some tough explaining to do. After all,
for years Mandla has been fudging records and misstating corporate
revenues to management, shareholders, and the IRS.
James was afraid
that he might also lose his job and decided if no proper explanation was
given for Mandla’s actions. He then decided to meet with the assistants
that uncovered the altering of accounts and instantly promised them
that he’ll see that they would be rewarded for not disclosing any of
Mandla’s actions. They agreed to show James, who was an authority, that
they were loyal.
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QUESTIONS
1) There are various criteria
that ethicists use to evaluate the adequacy of moral reasoning. Discuss
by drawing appropriate examples from the case.
2) What are possible
arguments that belong to six stages of moral development? Decide which
stage each scenario belongs to and explain
why.http://essaywritersgeek.com/blog/


