I.

CASE SUMMARY

Sue is an accountant that recently started a job in a national CPA firm. On an audit she

found out that the client was doing an erroneous and illegal act. Sue tried to consult her senior

accountant and the partner in charge about the matter but both refused to take an action. She even

tried to consult it to her co-workers who worked there for a long time only to find out that the issue

she was facing was not different from what her co-workers experienced from the past years.

II. CASE PROBLEM

How will she respond in the situation she’s facing as a new employee? What are the

possible actions she can do about the problem?

III. RECOMMENDATION

1. BEHAVIOR

As a CPA, they have ethical standards that must be considered. It includes

integrity, objectivity and independence, professional behavior. So as part of the

CPA firm, they have to consider all of the rules as a professional especially when

it’s about their decisions. If there’s a problem, they should do something or act to

solve it immediately.

2. PERSONALITY

As an accountant, they should have the strong moral principles, moral

uprightness, and the quality of being honest. To establish their reputation, they must

tell the truth, do their responsibilities and always do the right thing even if it results

to a trouble or problem.

3. CULTURE

In a firm where she works, there’s a culture that if there’s an error or a

problem, they are not doing anything to fix it. They should make a difference and

start a new culture where errors won’t be tolerated and if there is one, they have to

act immediately and do everything to find and solve the problem.

4. RELIGION

Religion is about people who try to obey the rules and to live in a way that

is considered morally upright. They should also consider it especially on the

situations where they can’t decide what to do or confuse on making the right

decisions. They should be anxious not to betray a trust or disrespect their sworn

duty.

5. PERCEPTION

One of the qualities of a newly hired employee is to show her skills to be

known and prove that they deserved the position by doing the right and best thing.

Sue seems that she honored morality than a position. So we recommend that Sue

should affirm with her decision to end the stigma of the “team player” and if it

cannot be undone she must leave the company and find another which gives

important to reputation.
 LAGUNA UNIVERSITY

Bachelor of Science in Accountancy

A.Y. 2019-2020

CASE STUDY

IN

HUMAN BEHAVIOR

ORGANIZATIONS

Thricia Mae K. Dimaano

Annie D. Ortega

Diane D. Rodrigo

Lyka N. Rodrigo

Jan Krisha A. Tubog

BSA – 2B